The Virginia Highway Construction and Maintenance Fund: A Survey of Revenue Sources, 1978-1979

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Virginia Highway & Transportation Research Council, 1979 - Roads - 54 pages
This report describes the sources of state monies that make up the State Highway Construction and Maintenance Fund. The report shows that a total of $521,731,812 was collected by five state agencies during fiscal year 1978-1979. The Department of Motor Vehicles collected 91% of the revenue, or approximately $475,782,127; the Department of Highways and Transportation collected 8%, or approximately $41,965,741; .400% (approximately $2,130,927), .360% (approximately $1,833,542), and .004% (approximately $19,475) were collected by the State Corporation Commission, the Court or Commonwealth's Attorney, and the State Police, respectively. The collection mechanisms through which these revenues are channeled and the histories of the sources are also given. A reading of the histories of the revenue sources in light of the information given in the section entitled Virginia Highway and Transportation Commission reveals that, although the responsibilities of the Commission were expanded from highway-related concerns to the much broader realm of transportation in 1974, the sources of revenue which support the activities needed to carry out these responsibilities have not been increased nor has the definition of "user" been expanded. The report points out two actions that resulted in reduced revenues for the Highway Fund. One was the elimination of the Gross Earnings Road Tax on Carriers of Passengers and the other was the broadening of the definition of those persons or operators eligible for refunds from the motor fuel tax to include certain taxicab service in 1974.and, in 1979, carriers of passengers engaged in "regular route service ..."

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Division of Motor Vehicles DMV Collections
Motor Vehicle Sales and Use Tax
Chauffeurs and Operators Permits

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