42-6105

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.