Chapter 5 - Motor Vehicle Fuel Tax

California Public Utilities Code — §§ 99500-99510

Sections (11)

Amended by Stats. 1995, Ch. 555, Sec. 3. Effective January 1, 1996.

(a)Except as specified in subdivision (b), in addition to taxes imposed pursuant to Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of Division 2 of the Revenue and Taxation Code, a tax of one cent ($0.01) per gallon (or, in the case of compressed natural gas, per 100 cubic feet thereof as measured at standard pressure and temperature) may be imposed pursuant to Section 99502 by a taxing entity, as defined in Section 99501, in the area which is under its

jurisdiction and which is included in a county that has approved a proposition pursuant to Section 4 of Article XIX of the California Constitution.

(b)No tax shall be imposed under this chapter on fuel used in propelling an aircraft or a vessel.

§ 99501

Amended by Stats. 2019, Ch. 29, Sec. 134. (SB 82) Effective June 27, 2019.

For purposes of this chapter:

(a)“Taxing entity” means a county other than a county with a transit development board or a county under the jurisdiction of a county transportation commission created pursuant to Division 12 (commencing with Section 130000), a city and county, a county transportation commission, a transit development board, a transit district, or a city with a population in excess of 500,000 located within a transit district. The population of a city shall be as determined by the last preceding federal census or by a subsequent census validated by the Demographic Research Unit of the Department of Finance.

(b)“Transit vehicle” means a vehicle, including, but not

limited to, one operated on rails or tracks, which is used for public transportation service and which carries more than 10 persons, including the driver.

§ 99502

Amended by Stats. 2014, Ch. 345, Sec. 5. (AB 2752) Effective January 1, 2015.

(a)The tax may be imposed by the adoption of an ordinance by a taxing entity if (1) it calls a special election for the submission of a proposition to grant it the authority to impose the tax pursuant to the ordinance and (2) two-thirds of the voters voting at the special election approves the proposition. The special election may be held only when consolidated with an otherwise scheduled state election or local election for an area that includes the area under the jurisdiction of the taxing entity. In the case of the City of Los Angeles, it may call the special election only after securing the approval of the Los Angeles County Metropolitan Transportation Authority.

(b)Where two or more taxing entities have jurisdiction over the same area and are authorized pursuant to subdivision (a) to impose the tax under this chapter, the tax shall be imposed only by the taxing entity with the largest area under its jurisdiction.

§ 99503

Amended by Stats. 1994, Ch. 923, Sec. 207. Effective January 1, 1995.

A special election for a transit development board or a transit district shall be conducted pursuant to the Uniform District Election Law (Part 4 (commencing with Section 10500) of Division 10 of the Elections Code).

§ 99504

Added by Stats. 1977, Ch. 956.

(a)The taxing entity shall contract with the State Board of Equalization for the administration of the tax imposed pursuant to the adopted ordinance, and the state board shall be reimbursed for its cost in the administration of the tax.

(b)The taxing entity shall also reimburse the board for its cost of preparation to administer the tax.

§ 99505

Amended by Stats. 1995, Ch. 555, Sec. 4. Effective January 1, 1996.

The ordinance shall include provisions identical to those contained in Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of Division 2 of the Revenue and Taxation Code, except that the name of the taxing entity as the taxing agency shall be substituted for that of the state.

§ 99506

Added by Stats. 1977, Ch. 956.

The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.

§ 99507

Added by Stats. 1977, Ch. 956.

After deducting its cost in administering the tax, the State Board of Equalization shall transmit the net revenues to the taxing entity periodically as promptly as possible. The transmittals shall be made at least twice in each calendar quarter.

§ 99508

Added by Stats. 1977, Ch. 956.

The net revenues received by a taxing entity shall be expended only for the following:

(a)The planning, construction, and maintenance of, and the acquisition of rights-of-way for, exclusive public mass transit guideways and exclusive bus lanes and related fixed facilities to such guideways and bus lanes.

(b)The purchase of transit vehicles.

(c)The payment of principal and interest on voter-approved bonds issued for the purposes specified in subdivision (a) or

(b).

§ 99509

Added by Stats. 1977, Ch. 956.

(a)Notwithstanding Section 99505, any person required to pay a license tax under Section 7351 of the Revenue and Taxation Code shall also collect the tax imposed under this chapter from any person to whom he sells or distributes motor vehicle fuel and shall pay such tax also for all such fuel that he uses.

Any person paying the tax who, in turn, sells or distributes such fuel to another, whether or not for use, shall include the tax as part of the selling price of the fuel. Any person thereafter who pays a price for the fuel, which includes an increment for the tax, and who subsequently resells the fuel

shall include the increment so paid as part of the selling price of the fuel.

(b)Subdivision (a) of this section shall become operative only if a ruling of a federal agency becomes effective which precludes the tax imposed under this chapter on motor vehicle fuel from being included in the price charged by distributors to retailers or other persons, or precludes the increment of any price paid to the distributors that represents the tax imposed from being included in the price charged by retailers or other persons upon resale of the motor vehicle fuel, and, in such case, this subdivision shall become operative at the same time as such ruling becomes effective.

§ 99510

Added by Stats. 1995, Ch. 555, Sec. 5. Effective January 1, 1996.

(a)Notwithstanding Section 99505, any person required to pay a tax under Sections 60051, 60052, and 60058 of the Revenue and Taxation Code shall also collect the tax imposed under this chapter from any person to whom he or she sells diesel fuel and shall also pay that tax for all diesel fuel that he or she uses.

(b)Any person paying the tax who, in turn, sells diesel fuel to another, whether or not for use, shall include the tax as part of the selling price of the fuel. Any

person thereafter who pays a price for the diesel fuel, which includes an increment for the tax, and who subsequently resells the diesel fuel shall include the tax paid as part of the selling price of the fuel.