§ 47-2301 — Rate; deposit into General Fund.

District of Columbia § 47-2301

• Jurisdiction: District of Columbia
• Title 47: Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
• Ch. 23: Motor Fuel Tax.
• Subch. I: General Provisions.

Text

(1) [Not applicable after September 30, 2020] The District shall levy and collect a tax on motor vehicle fuels equal to 8.0% of the average wholesale price of a gallon of regular unleaded gasoline for the applicable base period, excluding federal and state taxes, sold or otherwise disposed of by an importer or by a user, or used for commercial purposes. In no case shall the average wholesale price computed for purposes of this section be less than $2.94.

(2) [Not applicable after September 30, 2020] The average wholesale price shall be calculated for adjustment of the motor vehicle fuel tax effective April 1 and October 1 of each year. When computing the average wholesale price of a gallon of motor vehicle fuel, the District shall use the monthly Central Atlantic (PADD 1B) Regular Gasoline Wholesale/Resale Price by Refiners data compiled by the US Energy Information Administration, or equivalent wholesale price data. Monthly price data for the period from July 1 through December 31, rounded to the nearest one half-cent, shall be used to determine the tax for the immediately following period beginning April 1. Monthly price data for the period from January 1 through June 30, rounded to the nearest one half-cent, shall be used to determine the tax for the immediately following period beginning October 1.

(3) [Not applicable after September 30, 2020] In no case shall an average wholesale price computed for purposes of this section vary by more than 10% from the average wholesale price for the prior period.

(4) This subsection shall not apply after September 30, 2020.

(1) The District shall levy and collect a tax and surcharge on motor vehicle fuels sold or otherwise disposed of by an importer or by a user, or used for commercial purposes.

(2) As of October 1, 2020:

(A) The rate of tax shall be $.235 per gallon; and

(B) The surcharge shall be $.053 per gallon;

(3) As of October 1, 2021, the surcharge shall be $.103 per gallon, increased annually, beginning with the fiscal year commencing on October 1, 2022, by the cost-of-living adjustment.

(b) The proceeds of the taxes imposed under §§ 47-2302 through 47-2315 , and the money collected from fees charged for the registration and titling of motor vehicles, including fees charged for the issuance of permits to operate motor vehicles, shall be deposited in the General Fund of the District of Columbia established under § 47-131 .

(c) [Repealed].

(d) The Chief Financial Officer of the District of Columbia ("CFO") shall transfer annually to the District of Columbia Highway Trust Fund the proceeds of the taxes imposed by subsections (a) and (a-1) of this section to the extent necessary to satisfy local match requirements to obtain federal aid funds and the remainder of the proceeds of the taxes, if any, to the Capital Improvements Program to be used to fund the renovation, repair, and maintenance of local transportation infrastructure.

(e) After the transfers required by subsection (d) of this section have been made, the CFO shall transfer annually to the District of Columbia Highway Trust Fund the proceeds of the surcharge imposed under subsection (a-1) of this section to the extent necessary to satisfy local match requirements to obtain federal aid funds and the remainder of the proceeds of the surcharge, if any, to the Capital Improvements Program to be used to fund the renovation, repair, and maintenance of local transportation infrastructure.

Legislative History

Apr. 23, 1924, 43 Stat. 106, ch. 131, § 1; Aug. 17, 1937, 50 Stat. 676, ch. 690, title III, § 1; June 4, 1952, 66 Stat. 100, ch. 366, § 1; May 18, 1954, 68 Stat. 117, ch. 218, title XI, § 1101; Sept. 30, 1966, 80 Stat. 858, Pub. L. 89-610, title VIII, § 801; Dec. 15, 1971, 85 Stat. 653, Pub. L. 92-196, title III, § 301(a); Oct. 21, 1975, D.C. Law 1-23, title II, § 201, 22 DCR 2096; Jan. 22, 1976, D.C. Law 1-42, § 3(a), 22 DCR 6311; Jan. 22, 1976, D.C. Law 1-42, § 7(c), 22 DCR 6317; Mar. 4, 1981, D.C. Law 3-128, § 11(a), 28 DCR 246; Feb. 19, 1986, D.C. Law 6-80, § 2, 32 DCR 7268; July 25, 1989, D.C. Law 8-17, § 6(a), 36 DCR 4160; Sept. 10, 1992, D.C. Law 9-145, § 108, 39 DCR 4895; June 14, 1994, D.C. Law 10-128, § 108, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 3, 2010, D.C. Law 18-111, § 7241(h), 57 DCR 181; Apr. 8, 2011, D.C. Law 18-370, § 625(c), 58 DCR 1008; Dec. 24, 2013, D.C. Law 20-61, § 7292, 60 DCR 12472