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2009 IDPR Gas Tax Funded Recreational Grants

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2009 IDPR Gas Tax Funded Recreational Grants Idaho Department of Parks and Recreation State Fuels Tax Information Summary In the 1970’s a number of citizens, who owned snowmobiles, motorcycles, ATVs, and boats came forward to the legislature to express their concern over the fuel tax they paid while putting fuel in their machines for non-highway use. Prior to the creation of I.C. 63-2412 and the resulting percentages and distribution that are explained below, Idaho’s citizens remitted a voucher along with fuel receipts to the tax commission each year to be reimbursed for the portion of the funds used for their recreational vehicles. This process was exceedingly cumbersome to both the public and the tax commission. As a result, the Idaho Transportation Department (ITD) and IDPR jointly commissioned a study to develop a baseline for determining how much fuel boats, snowmobiles, ATVs, and motorbikes used on average annually. The figures derived from that study are what ultimately led to the creation of I.C. 63-2412 in 1983. Idaho’s distribution of state fuels tax for recreational purposes served as the model for subsequent federal legislation that did the same. The Symms National Recreational Trails Fund Act , incorporated into the Intermodal Surface Transportation Efficiency Act of 1991, was originally proposed by Idaho Senator Steve Symms. This legislation served as the platform for federal funding through the Recreational Trails Program that continues to distribute millions of dollars across the country annually ($85 million nationwide in FY 2009). Per Title 63 chapter 24 of the Idaho Statutes, the portion of the state fuels tax (3%) that comes to the Idaho Department of Parks and Recreation (IDPR) is received only after various other entities are funded as state statute provides: • The Tax commission receives all necessary funds to administer and enforce the state gas tax revenue. • $250,000 is transferred to the rail road grade crossing protection account. • $100,000 is distributed to the local bridge inspection account. Once these are funded, this statute is clear as to how the three (3) percent IDPR receives must be spent: IDPR Fuel Tax Revenues Spent as Follows: 28% Off-Road Motor Vehicle Fund (ORMV) 28% Waterways Improvement Fund (WIF) 28% Capital Improvement Fund (CIF) 15% Road & Bridge Fund (R&B) 1% Search & Rescue 100% Total of where the 3% is earmarked to go The following is a brief description that further explains what each of those items means in terms of how the revenue is actually spent: Off Road Motor Vehicle (ORMV)- Per State Statute 57-1901 the funds from this portion are utilized in support of the approximately 131,000 ATVs/motorbike and 52,000 snowmobile enthusiasts that register their machines annually across Idaho. The purposes for which moneys in the account may be used shall be to “acquire, purchase, improve, Prepared by Idaho Department of Parks and Recreation June 8, 2009 Page 1 repair, maintain, furnish, and equip off-road motor vehicle facilities and sites or areas used by off-road vehicles on public or private land, and to assist with the enforcement of laws and regulations governing the use of off-road vehicles in the state of Idaho.” • For ATVs/motorbikes, most of the revenue is distributed in the form of grants to various counties, cities, and federal land management agencies. In a typical year, IDPR gives out approximately $600,000 in ORMV grants to those entities. • The remaining portion is primarily used by IDPR to purchase Snow Groomers for those counties across Idaho with a grooming program. There are 40 groomers currently being operated by various county programs. Waterways Improvement Fund (WIF) - Per State Statute 57-1501 the funds from this portion are utilized in support of the approximately 91,000 boats registered annually across Idaho. According to statute these funds shall be used for “the protection and promotion of safety, waterways improvement, creation and improvement of parking areas for boating purposes, making and improving boat ramps and moorings, marking of waterways, search and rescue, and all things incident to such purposes including the purchase of real and personal property”. • Most of these funds are administered through a grant process. IDPR distributes approximately $1.3 million dollars annually to county boating facilities and enforcement equipment for county sheriff’s offices primarily. In addition, cities as well as state and federal agencies make use of this revenue for boating facilities across the state. Capital Improvement Fund (CIP) - Per State Statute 57-1801 the funds set aside in this account are to be used to “acquire, purchase, maintain, improve, repair, furnish, and equip parks and recreation facilities and sites in the state of Idaho”. These funds are normally used for restroom repair or replacement, electrical, water, or sewer systems, roofs, dock and ramp repairs, and other park related repairs or improvements. Road and Bridge (R&B) – Per State Statute 63-2412 the funds set aside in this account are to be used to develop, construct, maintain and repair roads, bridges and parking areas within and leading to parks and recreation areas of the state. Search and Rescue – Per State Statute these funds are to be distributed to the search and rescue fund created in section 67-2913, Idaho Code. Prepared by Idaho Department of Parks and Recreation June 8, 2009 Page 2 States in the US that utilize a portion of their state fuels tax to support the following activities: Snowmobiling Boating Idaho Alabama ATV/Motorbike Alaska Maine Arizona Connecticut California Michigan Florida Minnesota Hawaii Idaho Idaho Montana Maine Illinois New Hampshire Iowa Minnesota Maryland North Dakota Montana Massachusetts New Hampshire Oregon Montana South Dakota New Mexico Oregon North Carolina Vermont Pennsylvania North Dakota Utah Washington Ohio Pennsylvania Wisconsin Washington South Dakota Wisconsin Wyoming Tennessee Texas Wyoming Washington Arizona Arkansas California Maine Michigan Minnesota Mississippi Nevada Oregon South Carolina Utah Wisconsin June 8, 2009 Page | 3 Fiscal Expenditures for Gas Tax (0247) Account ‐ FY 2005 Personnel Operations Capital Outlay Trustee & Benefit Total all Expenditures Capital Improvement Fund $0 $0 $623,500 $0 $623,500 Waterways Improvement Fund $0 $1,900 $257,000 $872,700 $1,131,600 Off‐Road Motor Vehicle Fund $0 $0 $798,200 $498,500 $1,296,700 Road and Bridge $0 $800 $202,800 $286,800 $490,400 Administration $507,000 $139,600 $58,000 $0 $704,600 TOTAL $507,000 $142,300 $1,939,500 $1,658,000 $4,246,800 Fiscal Expenditures for Gas Tax (0247) Account ‐ FY 2006 Personnel Operations Capital Outlay Trustee & Benefit Total all Expenditures Capital Improvement Fund $0 $500 $1,153,800 $0 $1,154,300 Waterways Improvement Fund $0 $900 $191,000 $819,600 $1,011,500 Off‐Road Motor Vehicle Fund $0 $0 $1,005,200 $465,100 $1,470,300 Road and Bridge $0 $0 $649,200 $399,000 $1,048,200 Administration $472,600 $159,000 $84,800 $0 $716,400 TOTAL $472,600 $160,400 $3,084,000 $1,683,700 $5,400,700 Fiscal Expenditures for Gas Tax (0247) Account ‐ FY 2007 Personnel Operations Capital Outlay Trustee & Benefit Total all Expenditures Capital Improvement Fund $0 $2,600 $940,100 $0 $942,700 Waterways Improvement Fund $0 $0 $88,400 $1,104,200 $1,192,600 Off‐Road Motor Vehicle Fund $0 $0 $1,039,300 $370,400 $1,409,700 Road and Bridge $0 $0 $396,900 $300,000 $696,900 Administration $432,500 $162,500 $103,100 $0 $698,100 TOTAL $432,500 $165,100 $2,567,800 $1,774,600 $4,940,000 Fiscal Expenditures for Gas Tax (0247) Account ‐ FY 2008 Personnel Operations Capital Outlay Trustee & Benefit Total all Expenditures Capital Improvement Fund $0 $5,900 $1,108,400 $0 $1,114,300 Waterways Improvement Fund $0 $0 $360,200 $923,400 $1,283,600 Off‐Road Motor Vehicle Fund $0 $200 $500,700 $248,700 $749,600 Road and Bridge $0 $0 $433,900 $124,100 $558,000 Administration $524,800 $160,000 $32,500 $0 $717,300 TOTAL $524,800 $166,100 $2,435,700 $1,296,200 $4,422,800 Prepared by Idaho Department of Parks and Recreation Page 4 June 2009 IDPR Gas Tax Funded Recreational Grants by County 2005‐2009 FY2005 FY2006 FY2007 FY2008 FY2009 Total $ Ada $172,000.00 $51,000.00 $106,980.00 $89,708.00 $235,480.00 $655,168.00 Adams $16,200.00 $12,497.00 $14,420.00 $11,248.00 $0.00 $54,365.00 Bannock $26,000.00 $4,000.00 $10,000.00 $0.00 $0.00 $40,000.00 Bear Lake $24,975.00 $107,400.00 $82,000.00 $47,873.00 $0.00 $262,248.00 Benewah $0.00 $0.00 $0.00 $0.00 $43,983.00 $43,983.00 Bingham $17,889.00 $24,938.90 $16,000.00 $84,418.00 $11,678.00 $154,923.90 Blaine $18,500.00 $39,857.00 $7,747.00 $7,498.00 $0.00 $73,602.00 Boise $0.00 $193,013.00 $77,368.00 $43,480.00 $0.00 $313,861.00 Bonner $231,788.53 $189,112.00 $127,800.00 $62,500.00 $267,197.00 $878,397.53 Bonneville $142,044.20 $201,352.00 $210,615.00 $229,948.00 $115,915.00 $899,874.20 Boundary $24,300.00 $0.00 $0.00 $61,900.00 $48,000.00 $134,200.00 Butte $0.00 $0.00 $0.00 $0.00 $5,500.00 $5,500.00 Camas $27,264.00 $25,000.00 $0.00 $0.00 $74,414.00 $126,678.00 Canyon $38,713.00 $0.00 $6,245.00 $0.00 $0.00 $44,958.00 Caribou $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Cassia $251,552.00 $103,484.00 $49,965.00 $140,892.00 $115,525.00 $661,418.00 Clark $45,422.00 $0.00 $0.00 $0.00 $4,000.00 $49,422.00 Clearwater $74,190.25 $25,786.00 $20,699.00 $36,781.00 $282,561.00 $440,017.25 Custer $0.00 $0.00 $52,500.00 $396,280.00 $82,550.00 $531,330.00 Elmore $8,000.00 $83,500.00 $0.00 $64,421.00 $84,157.00 $240,078.00 Franklin $32,000.00 $8,000.00 $0.00 $7,900.00 $0.00 $47,900.00 Fremont $19,099.00 $14,600.00 $136,200.00
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