Calculation of motor vehicle fuel tax distribution factors for 2010 and 2011
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Calculation of Motor Vehicle Fuel Tax Distribution Factors for 2010 and 2011. Presented By: Don Zimmer Road System Inventory Manager Washington State County Road Administration Board. ROAD NEEDS ADDRESSED BY THE CURRENT COUNTY GAS TAX FORMULA.

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Calculation of Motor Vehicle Fuel Tax Distribution Factors for 2010 and 2011

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Calculation of motor vehicle fuel tax distribution factors for 2010 and 2011

Calculation of Motor Vehicle Fuel Tax Distribution Factors for 2010 and 2011

Presented By: Don Zimmer

Road System Inventory Manager

Washington State

County Road Administration Board


Road needs addressed by the current county gas tax formula

ROAD NEEDS ADDRESSED BY THE CURRENT COUNTY GAS TAX FORMULA

  • The current county gas tax formula (the “10-30-30-30” formula) has been in effect with only minor revisions since 1954.

  • The final report to the Legislature in 1954 discussed the formula and how it addresses “needs”.

  • The final report evaluated various combinations of the needs and concluded that the “10-30-30-30” was the most equitable allocation of funds.

  • There are four factors used in the calculations:

    • Equal Distribution (10%)

    • Equivalent Population (30%)

    • Annual Road Costs (30%)

    • Annual “Money” Needs (30%)


County gas tax distribution formula rcw 46 68 122 124

County Gas Tax Distribution Formula (RCW 46.68.122-124)

ANNUAL

ROAD

COST*

EQUIVALENT

POPULATION

1/39 TO EACH COUNTY

Annual Maintenance Cost

Unincorporated

Population

EQUAL

10%

+

+

25% Incorporated

Population

1/25 Replacement Cost

EQUIVALENT

POPULATION

30%

COST

30%

* Includes all roads, bridges, ferries

NEEDS

30%

ANNUAL NEEDS

Federal Forest Funds +

+

Annual Road

Cost

Actual County Road Levy Amount

-

+

State Timber Excise Tax

Island Counties Refund


Road needs addressed by the current county gas tax formula1

ROAD NEEDS ADDRESSED BY THE CURRENT COUNTY GAS TAX FORMULA

#1 Equal Distribution Factor (10%)

This is reflected in the “equal” portion.

This category addresses needs that are independent of road use, road miles, or financial ability.

This factor addresses the minimum fixed costs of “doing business”.

10% divided by 39 Counties = .2564%


Road needs addressed by the current county gas tax formula2

ROAD NEEDS ADDRESSED BY THE CURRENT COUNTY GAS TAX FORMULA

#2 Equivalent Population Factor (30%)

The best indicator of road use is the number of vehicle miles traveled.

Sufficient and accurate traffic counts for all roads are not available, nor are they likely to be.

The original basis for this information was “registered motor vehicles”.

Since 1982, “equivalent population” is used for this portion of the formula.


Road needs addressed by the current county gas tax formula3

ROAD NEEDS ADDRESSED BY THE CURRENT COUNTY GAS TAX FORMULA

#3 Annual Road Cost Factor (30%)

The greater the number of road miles, the more it costs to construct and maintain the roads.

The original formula based this on “trunk miles”, which were school bus and mail routes.

Since 1982, the formula uses all road miles, divided into categories, with costs for each category, plus bridges.


Road needs addressed by the current county gas tax formula4

ROAD NEEDS ADDRESSED BY THE CURRENT COUNTY GAS TAX FORMULA

#4 Annual Needs Factor (30%)

The less the ability to raise local funds for roads, the greater is the need for state support.

For purposes of the formula, the only independently-certified “local” road funds are:

  • Road Levy Proceeds

  • Forest Funds

  • Island County Refunds


Calculation of motor vehicle fuel tax distribution factors for 2010 and 2011

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