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improvements to new development. <br />Dr. Nicholas reviewed the following gas tax chart and <br />stressed that the role of the impact fee is to complete the <br />financial package for the road improvements which they have <br />estimated will cost $131 -million: <br />1. The state motor fuels tax is 5% at $1.14 -per gallon, or $.057 per <br />gallon. Thirty-five per cent of this total, or $.01995 per gallon, is <br />allocated to capital. This includes federal participation. <br />2. The local motor fuels tax is $.04 per gallon; <br />a. The 5th, 6th and_7th cents go to the county. The 5th and 6th cents <br />are allocated to capital. All of the 7th cent is allocated to <br />maintenance. <br />b. The 8th cent goes to the cities through the revenue sharing trust <br />fund. <br />3. The average gas mileage is 17.16 miles per gallon <br />4. The total available capital revenues per gallon equals 3.995 cents per <br />gallon. <br />Commissioner Bird felt an adjustment would be needed because <br />Barton-Aschman figured the local gas tax option at 4 cents a <br />gallon when the County opted for only a 2 -cent tax. <br />Director Davis felt that illustrates the need to evaluate <br />the program every year, and Dr. Nicholas noted that the <br />Commission has authority to review the fee structure at any time, <br />but the ordinance says that it must be evaluated every year. <br />Dr. Nicholas continued that the impact fees must be spent on <br />new road improvements, not on a backlog of planned improvements; <br />fortunately, since the county's road system is operating <br />sufficiently, that won't be an issue that has to be addressed. <br />