42-6105.01. County transportation excise tax; counties with population of three million or more persons

A. If approved by the qualified electors voting at a countywide election, from and after December 31, 2025, a county with a population of three million 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 percent of the transaction privilege tax rate prescribed by section 42-5010, subsection A that applies, as of January 1, 1990, to each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title.

2. At a rate of not more than ten percent of the rate prescribed by section 42-5352, subsection A.

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 that applies to persons engaging or continuing in the county in the utilities transaction privilege tax classification.

C. The tax levied under this section shall be in effect for a term of twenty years.

D. The plan adopted under title 28, chapter 17, article 2 shall specify the distribution of monies collected under this section in the regional area road fund established pursuant to section 28-6302 or the public transportation fund established by section 48-5103. Except as provided in subsection E of this section, the plan shall distribute:

1. 40.5 percent to the regional area road fund for freeways and other routes in the state highway system, including capital expense and maintenance.

2. 22.5 percent to the regional area road fund for major arterial streets, intersection improvements and regional transportation infrastructure, including capital expense and implementation studies.

3. 37 percent to the public transportation fund for both:

(a) Capital costs, maintenance and operation of public transportation mode classifications.

(b) Capital rehabilitation costs associated with the light rail system.

E. Tax revenues collected under this section may not:

1. Be used for any light rail, commuter rail, streetcar or trolley extension.

2. Be spent on any project that will result in a reduction in existing lane miles on a highway as defined in section 28-101 or a state highway as defined in section 28-101, unless all of the following apply:

(a) Reconfiguration for operational efficiency is necessary as determined by a department-approved third-party engineering study or road safety assessment.

(b) An opportunity for public input is provided.

(c) The overall system capacity and transportation mobility will not be reduced.

(d) The reduction will not increase vehicle congestion or travel times.

3. Be spent on a project that results in a reduction in existing lane miles on a street or highway as defined in section 28-601 or a roadway as defined in section 28-601 unless all the following apply:

(a) A third-party engineering study demonstrates that the project will not materially increase vehicle congestion or travel times.

(b) An opportunity for public input is provided.

(c) The reduction is recommended for approval by an affirmative vote of the transportation policy committee.

F. The distribution specified in subsection D, paragraphs 1 and 2 of this section may not be decreased.

G. Monies collected pursuant to this section may not be used to influence the outcome of an election.

H. Not more than 3.5 percent of the monies that are distributed pursuant to subsection D, paragraph 3 of this section may be used for light rail capital rehabilitation.

I. Not more than five percent of the revenues collected under this section may be used for regional transportation infrastructure.