RESOLUTION 2004-14

 

LOCAL OPTION FUEL TAX

 

Text Box: It is the intent of the Montana Association of Counties to support the passage of a re-write of current Local Option Fuel Tax Statutes contained in Title 7, Chapter 14, Part 3, M.C.A. to provide for collection by the retail seller and remittance to the county treasurer.

 

 

           

 

 

 

 

 

WHEREAS, current statutory authority for the implementation and administration of the Local Option Fuel Tax is unworkable; and

 

WHEREAS, the Montana Department of Transportation has proposed legislation that would remove MDOT from any role in the administration of the Local Option Fuel Tax; and

 

WHEREAS, current laws require that, if approved by the voters, the tax is to be collected at the distributor level, remitted to MDOT then returned to the county and incorporated municipalities within the county after withholding administrative costs; and

 

WHEREAS, MACo believes that if the voters approve the imposition of the tax, it should be collected at the retail level and remitted directly to the County Treasurer for distribution to the county and incorporated municipalities.

 

NOW, THEREFORE, BE IT RESOLVED that the Montana Association of Counties work with MDOT to support the passage of a re-write of current Local Option Fuel Tax statutes to include collection by the retail seller and remittance to the county treasurer.

 

 

 

 

SPONSOR:                                        Districts 10 and 11                                          

 

RECOMMENDATION:            Do Pass              

 

PRIORITY:                                        High                                        

 

REFERRED TO:                               MACo Taxation, Finance and Budget Committee

MACo Transportation Committee, County Treasurers Association                                           

 

ADOPTED: