COLLECTION AND DISPOSITION OF MOTOR VEHICLE REVENUES

THE 1925 DATA SHOW THAT IN 34 STATES THE COLLECTION AND ADMINISTRATIVE EXPENSES AMOUNTED TO 5.6 PERCENT OF THE AMOUNT OF FEES RECEIVED. THESE EXPENSES AVERAGED 70.4 CENTS PER MOTOR VEHICLE REGISTERED. AFTER DEDUCTING THESE REPORTED COLLECTION COSTS IT IS FOUND THAT 71.5 PERCENT OF NET LICENSE FEE RECEIPTS IS DEVOTED TO THE CONSTRUCTION AND MAINTENANCE OF THE STATE HIGHWAY SYSTEMS, AND 19.5 PERCENT TO THE CONSTRUCTION AND MAINTENANCE OF LOCAL ROADS; 7.7 PERCENT IS USED TO MEET INTEREST AND PRINCIPAL PAYMENTS ON STATE AND LOCAL HIGHWAY BONDS; THE REMAINDER IS USED FOR VARIOUS PURPOSES. THE REPORT CONTAINS THE STATUTORY PROVISIONS RELATING TO THE DIVISION AND DISPOSITION OF THESE FEES BY EACH OF THE STATES. THE MOTOR VEHICLE LICENSE FEES FURNISHED OVER ONE QUARTER OF THE FUNDS EXPENDED BY STATE COMMISSIONS FOR HIGHWAY PURPOSES. THE 28 STATES REPORTING ON REFUNDS ON TAXES PAID ON THE SALES OF GASOLINE USED FOR OTHER THAN HIGHWAY PURPOSES SHOW 4.1 PERCENT OF THE GROSS AMOUNT COLLECTED WAS DISPOSED OF IN THIS MANNER. THE COLLECTION COSTS AMOUNTED TO $2.64 PER THOUSAND DOLLARS COLLECTED. THIS COST MAY BE COMPARED WITH THE COST TO THE FEDERAL GOVERNMENT OF $22.50 PER THOUSAND FOR THE COLLECTION OF CUSTOMS DUTIES, AND $12.10 PER THOUSAND FOR COLLECTING INTERNAL REVENUES. SIXTY-SEVEN PERCENT OF THE NET COLLECTIONS WAS DEVOTED TO THE CONSTRUCTION AND MAINTENANCE OF STATE HIGHWAY SYSTEMS; 22 PERCENT WAS DIVERTED TO LOCAL HIGHWAY USE; AND 4 PERCENT USED TO MEET HIGHWAY BOND REQUIREMENTS. EIGHTY-NINE PERCENT OF THE GASOLINE TAX MONEY AND 91 PERCENT OF THE LICENSE FEES WAS USED FOR THE CONSTRUCTION AND MAINTENANCE OF HIGHWAYS, STATE AND LOCAL. THE GASOLINE TAX FURNISHED SUBSTANTIALLY 12 PERCENT OF THE FUNDS USED FOR HIGHWAY PURPOSES BY THE STATE COMMISSIONS. FOR LOCAL ROAD IMPROVEMENTS THE GASOLINE TAX CONTRIBUTED ABOUT 4 PERCENT OF THE TOTAL COSTS, WHEREAS THE LOCAL SHARE OF THE LICENSE FEES CONSTITUTED SOMEWHAT OVER 8 PERCENT OF THE LOCAL EXPENDITURES.

  • Supplemental Notes:
    • Vol 6, pp 282-317, 5 TAB
  • Authors:
    • Trumbower, H R
  • Publication Date: 1927

Media Info

  • Monograph Title: Proceedings of the Sixth Annual Meeting of the Highway Research Board Held at Washington, D.C., December 2-3, 1926
  • Serial:

Subject/Index Terms

Filing Info

  • Accession Number: 00201004
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Jul 2 1971 12:00AM