42-6105
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42-6105. County transportation excise tax; counties with population of one million two hundred thousand or more persons A. If approved by the qualified electors voting at a countywide election, a county with a population of one million two hundred thousand or more persons shall levy and the department shall collect a tax as provided by this section, in addition to all other taxes. B. The tax shall be levied and collected: 1. At a rate of not more than ten per cent of the transaction privilege tax rate prescribed by section 42-5010, subsection A applying, as of January 1, 1990: (a) To each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title. (b) Except that for the purposes of this paragraph with respect to the prime contracting classification under section 42-5075, the gross proceeds of sales or gross income that is deductible pursuant to section 42-5075, subsection B, paragraph 8 or pursuant to section 42-5061, subsection A, paragraph 27 for sales to a contractor who is exempt under section 42-5075, subsection B, paragraph 8 shall be included in the tax base for purposes of this paragraph. 2. In the case of persons subject to the tax imposed under section 42-5352, subsection A, at a rate of not more than .305 cents per gallon of jet fuel sold. 3. On the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under section 42-5155, at a rate equal to the transaction privilege tax rate under paragraph 1 of this subsection applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification. C. A tax under this section may not be levied at the same time as a tax in the county under section 42-6104. A tax levy under this section shall not begin until the expiration of the tax under section 42-6104. D. The tax levied under this section shall be in effect for a term of twenty years. E. The net revenues collected under this section shall be distributed and deposited as follows for use consistent with the regional transportation plan adopted under title 28, chapter 17, article 1: 1. 56.2 per cent to the regional area road fund pursuant to section 28-6303 for freeways and other routes in the state highway system, including capital expense and maintenance. 2. 10.5 per cent to the regional area road fund pursuant to section 28-6303 for major arterial streets and intersection improvements, including capital expense and implementation studies. 3. 33.3 per cent to the public transportation fund pursuant to section 48-5103 for: (a) Capital costs, maintenance and operation of public transportation classifications. (b) Capital costs and utility relocation costs associated with a light rail public transit system. |