COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNLSH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE
REVIEWED BY THE COURT.
MADE BY: Fred Henn OFFICE:
MEETING DATE: May 28, 2002
SUBJECT: (PLEASE BE SPECIFIC)
TIME PREFERRED:
Consider and discuss adoption of resolution calling for increased tax on fuel and distribution of
proceeds to counties for use in maintaining county roads.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT:
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
County Judge
County Judge
Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter
551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
THIS REQUEST RECEIVED ON:
5:00 P.M. previous Tuesday.

All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been
prcpazed for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be
appreciated and contribute towazds you request being addressed at the earliest opportunity. See Agenda Request Rutes
Adopted by Commissioners' Court.
RESOLUTION
SALES TAX ON FUEL FOR COUNTY ROAD MAINTENANCE FUNDING
WHEREAS, County roads are beginning of the State and National highway system and as such are an
integal and inseparable part of the National transportation system; and
WHEREAS, The Ken County Commissioners' Court is responsible for the upgrade and maintenance of
457 miles of county roads and most of these roads are sub-standard in comparison to state
maintained roads; and
WHEREAS, Increased growth and traffic places more demand on these roads and the substandard
condition has a negative impact on public safety, economic development, and the general
quality of life in Kerc County; and
WHEREAS, The only means available for Counties to raise additional funds for maintenance and
improvement of county roads is through ad valorem taxation, which is already a burden for
County Taxpayers; and
WHEREAS, Counties have other operational needs that must be funded with ad valorem taxes aside from
county roads; and
WHEREAS, The State of Texas levies motor fuel taxes that generated +- 2.7 billion dollars in the fiscal
year September 1, 2000 to August 31, 2001, and these funds when allocated by statute
resulted in funding to:
The Texas Department of Transportation------------------- $2,021,800,000.00
The Available School Fund---------------------------------- 676,400,000.00
The Comptrollers Office•------------------------------------- 50,000,000.00
The County and Road District Fund------------------------- 7,300,000.00
(and the $7,300,000.00 allocated to counties has remained the same since at least
1972); and
WHEREAS, Texas wunties maintain +- 142,368 miles of roads compared to the Texas Department of
Transportation maintenance of +-79,297 miles of roads; now
THEREFORE let it be resolved, the Kerr County Commissioners' Court request the 78'" Legislature to
increase Motor Fuel Tax Rates by 40%, aggregate the funds generated by all fuel tax, and
allocate 63% to the Texas Department of Transportation, 25% to the Available School Fund,
10% to Texas Counties, and 2% to the Comptroller's Office.
Passed and Adopted this 28a' Day of May, 2002 upon a motion by Commissioner
and seconded by Commissioner
Frederick L. Henneke
Kerc County Judge
H.A. "Buster" Baldwin
Commissioner, Precinct 1
William H. Williams
Commissioners, Precinct 2
Jonathan Letz
Commissioner, Precinct 3
Larry Griffin
Commissioner, Precinct 4
STATE OF TEXAS: CONCHO COUNTY:
RESOLUTION
SALES TAX ON FUEL FOR COUNTY ROAD MAINTENANCE FUNDING
WHEREAS,
County roads are the beginning of the State and National highway system and as such are an
integral and inseparable part of the National transportation system; and
WHEREAS,
The Concho County Commissioners Court is responsible for the upgrade and maintenance
of ?~5 ~/ miles of county roads and most of these roads are sub-standard in
comparison to state maintained roads; and
WHEREAS,
Increased growth and traffic places more demand on these roads and the substandard condition
has a negative impact on public safety, economic development, and the general quality of life in
Concho County; and
WHEREAS,
The only means available for Counties to raise additional funds for maintenance and
improvement of county roads is through ad valorem taxation, which is already a burden for
County taxpayers; and
WHEREAS,
Counties have other operational needs that must be funded with ad valorem taxes aside from
county roads; and
WHEREAS,
The State of Texas leviesmotor fuel taxes that generated +- 2.7 billion dollars in the fiscal year
Sept. 1, 2000 to Aug. 31, 2001, and these funds when allocated by statute resulted in funding [o:
The Texas Department of Transportation --- +- $2,021,800,000.00
The Available School Fund ------------------- +- 676,400,000.00
The Comptrollers Office ---------------------- +- 50,000,000.00
The County and Road District Fund --------- +- 7,300,000.00, and the
$7,300,000.00 allocated to counties has remained the same since at least 1972; and
WHEREA5,
Texas counties maintain +- 142,368 miles of roads compared to the Texas Department of
Transportation maintenance of +- 79,297 miles of roads; now
THEREFORE let it be resolved, The Concho County Commissioners Court request the 78'x' Legislature
to increase Motor Fuel Tax Rates by 40%, aggregate the funds generated by all fuel tax, and allocate
63% to "fhe Texas Department of Transportation, 25% to the Available School Fund, 10% to Texas
Counties, and 2% to the Comptroller's Office.
Passed and Adopted this 111h Day of April, 2002 upon a motion by Commissioner (,(JoTi'l~ and
seconded by Commissioner _ /~~ rvc~ She ~~ 7
County Judge missio erd Pct 1
ABSENT

Pct 3
a County & District Clerk
Phyllis F. Lovell, Chief Deputy Clerk
BANDERA COUNTY~, /TEXAS
RESOLUTION NO. ~~~Zy "02.
COUNTY ROAD & BRIDGE UPGRADE & MAINTENANCE FUNDING
WHEREAS Bandera County is responsible for the upgrade and maintenance of 463 miles of
county roads and numerous bridges and;
WHEREAS Most of these roads and bridges are sub-standard by any measure and;
WHEREAS Ongoing improvements to the State highway system have contributed to
continuing explosive growth in Bandera County with resultant increasing traffic
load on these substandard and under funded roads and;
WHEREAS There are numerous roads and bridges that are not in the county system due
to a lack of county resources to deal with them and;
WHEREAS The substandard condition of these roads and bridges has a negative impact
on the entire quality of life spectrum in Bandera County, with particular
emphasis on public safety and economic development and;
WHEREAS County roads SHOULD be considered to be the very beginning of the State and
National highway network and as such are an integral and inseparable part
of the National transportation system and;
WHEREAS The only means available to Bandera County to raise additional funds for
road and bridge upgrades and maintenance is through ad valorem taxation
and;
WHEREAS Ad valorem taxation is already an onerous burden for Bandera County
taxpayers and;
WHEREAS Even if the Ad valorem tax rate was raised to the statutory limit it would not
generate the funds required for road and bridge upgrades and maintenance
and;
WHEREAS Bandera County has numerous unmet capital and operational needs that
will have to be funded with ad valorem taxes, aside from road and bridge
upgrades and maintenance and;
WHEREAS The Bandera County Commissioners' Court has determined that
ad valorem taxation is not a suitable or adequate means of raising the additional
funds required for road and bridge upgrades and maintenance and has further
determined that access to significant revenue from another source is essential to
meet the minimum needs of the citizens of Bandera County with regard to road
and bridge upgrades and maintenance and;
WHEREAS The State of Texas levies motor fuel taxes that generated in excess of 2.7
Billion dollars in the fiscal year Sept. 1, 2000 to Aug, 31, 2001 and;
WHEREAS These funds were allocated according to statute: (approximately)
$2,021,800,000 to the Texas Department of Transportation, $676,400,000 to
the Available School Fund, $50+ million for use by the State Comptroller
for enforcement and other purposes, these amounts determined by
percentage of the whole and other accounting methods; and $7,300,000 to
the County and Road District Highway Fund, amount fixed by statute and;
I of 2
BANDERA COUNTY,,/TEXAS
RESOLUTION NO. d/~~Y" 'C Z
COUNTY ROAD & BRIDGE UPGRADE & MAINTENANCE FUNDING
WHEREAS The $7,300,000 amount allocated to counties has remained constant every
year since at least 1972 and;
WHEREAS This allocation formula results in a declining percentage of motor fuel taxes
allocated to counties each year, ranging from 24.54% of the gasoline tax only
in 1934 (amount being $7,533,572), to 0.34% in 2001 again of the gasoline tax
only and;
WHEREAS This allocation formula does not recognize that Texas counties are
responsible for the upgrade and maintenance of well in excess of 130,000
miles of roads and many bridges, the critical funding shortfall attendant
to this primary operational function and the fact that diesel & LPG powered
vehicles are common on county roads and bridges and;
WHEREAS The Motor Fuel Tax rate was last increased in 1991 for gasoline and diesel and in
1986 for LPG and;
WHEREAS An increase in the Motor Fuel Tax rate coupled with a revised allocation
formula would provide greater revenue per gallon sold for all recipients.
NOW THEREFORE BE IT RESOLVED That the Commissioners' Court of Bandera
County, Texas urges that during the 78th Session of the Texas State
Legislature the Motor Fuel Tax Rates be increased a minimum of 40% and
that the total funds generated by all Motor Fuel Taxes be aggregated and
allocated 63% to the Texas Department of Transportation; 25% to the
Available School Fund; 10 % to the County and Road District Fund; and
2% for use by the Office of the Comptroller.
PASSED AND ADOPTED THIS 24TH DAY OF January. 2002
Rex Cox \\ Ronald D. Basinger
C4m[nissioner(riecincq#I Commissioner Precinct #2
_ !
~~`~
Keene Nancy T mpson Wes rfield
sinner Precinct #3 ~ i Commissioner Precinct #4

Richard A. Evans
County Judge
ATTEST .~
.i.-'mac.;-.~
Bernice B
County Clerk
?oft
BANDERA COUNTY, TEXAS
RESOLUTION NO.
COUNTY ROAD 8 BRIDGE UPGRADE 8 MAINTENANCE FUNDING
NOTES
Texas Motor Fuel Tax History;
1. Gasoline Tax:
1923 enacted, $0.01 per gal.
1941 increased to $0.04 per gal. (+300%)
1955 increased to $0.05 per gal. (+ 25%)
1984 increased to $0.10 per gal. (+100%)
1986 increased to $0.15 per gal. (+ 50%)
1991 increased to $0.20 per gal. (+33.33%)
1990 -1999: Average annual increass in collections f~ this 10 year period is 8.31 "/°.
Alocation to Counties:
1933 $ 5,491,362 = 20.42% of collections (1'c allgcation)
1934 $ 7,522,572 = 24.54% of cdlecfions
1935 $ 8,189,762 = 24.41 % of collections
1947 $15,796,727= 24.50% of collections
1948 $17,492,107 = 24.42% of collections
1956 $ 7,742,410 = 4.92% of collections
1965 $ 7,820,631 = 3.41 % of collections
1972 ttva,gl, August 31, tool 57,300,000 per year, ranging from 205% to 0.34% of couedions
2 Qiesel Tax:
1941 enacted, 50.08 t~ 1~-
1943 decreased to $0.08 per gal. (25%)
1955 increased to $0.065 per gal (+ 8.4°d;)
1984 increased to x.10 per gal. (+54%)
191 increased to $0.15 per gal. (+50%)
1991 increased to $0.20 per gal. (33.33%)
1990 -1999: Average annual increase in collections for ttus 10 year period is 8.97%.
Allocation to Courrfies: 0
3. Liquefied Gas Ta~c
1941 enacted, $0.04 per gal.
1955 increased to $0.05 per gal. (+ 25%)
1984 increased to $0.10 per gal. (+100%)
1986 increased to $0.15 per gal. (+ 50%)
1990 -1999: Average annual decrease in collections for this 10 year period is 4.86%.
Allocation to Counties: 0
BANDERA COUNTY, TEXAS
RESOLUTION NO:
COUNTY ROAD 8 BRIDGE UPGRADE 8 MAINTENANCE FUNDING
NOTES
Texas Motor Fuel Tax History;
1. Gasoline Tax:
1923 enacted, $0.01 per gal.
1941 increased to $0.04 per gal. (+300%)
1955 increased to $0.05 par gal. (+ 25°~)
1984 increased to $0.10 per gal. (+100%)
1986 increased to $0.15 per gal. (+ 50%)
1991 increased to $0.20 per gal. (+33.33°,L)
1990 -1999: Averaga annual increase in collections for thus 10 year period is 5.31 %.
Allocation to Counties:
1933 $ 5,491,362 = 20.42% of collections (1'r allocation)
1934 5 7,522,572 = 24.54% of collerions
1935 $ 8,189,762 = 24.41 °.4. of collections
1947 $15,796,727= 24.50% of collections
11348 517,492.107 = 24.42% of collections
1956 $ 7,742,410 = 4.92°.5 of collections
1965 $ 7,820,631 = 3.41 % of wllections
1972 ttvough August 31,2001$7,300,000 per Year, ranging from 205% to 0.34% of collections
2 Diesel Tax.
1941 enacteal, 50.08 per gaL
1943 decreased to $0.06 per gal- (25°~)
1955 increased to 50.065 per gal (+ 8.4°l°)
1984 increased to $0.10 per gal. (+54%)
1986 increased to $0.15 per gaL (+50%)
1991 increased to $0.20 per gal. (33.33%)
1990 -1999: Average amual increase in collections for ttvs 10 year period is 8.97°l°.
ABor:ation to Counties: 0
3. Liauafied Gas Tax:
1941 enacted, 50.04 per gal.
1955 increased to $0.05 per gal. (+ 25°k)
1984 increased to $0.10 per gal. (+100°~)
1986 iruxeased to $0.15 par gal. (+ 50%)
1990 -1999: Average annual decease in collections for this 10 year period is 4.86°,t;.
Allocation to Counties: 0

MEMORANDUM FOR: MEMBERSnOF ANDERA COUNTY COMMISSIONERS' COURT
FROM: JAMES MORMANDO, JR~
SUBJECT: BANDERA COUNTY, TEXA RESOLUTION N0.0124-02, COUNTY ROAD
&t BRIDGE UPGRADE & MAINTENANCE FUNDING
Subject Resolution advocates an increase in Texas Motor Fuel Tax Rates and a revised formula for
allocating the revenue generated by these taxes. An illustration of actual allocations resulting from
collections during the period September 1, 2000 through August 31, 2001, and ESTIMATED allocations
that would result from the rate increases and revised formula in the Resolution follows. The number of
gallons sold is the same for both the actual and ESTIMATED allocations.
EST. ALLOCATION W/RATE
RECIPIENT ACTUAL ALLOCATION INC. & REV. ALLOCATION CHANGE
TXDOT $2,021,827,183 $2,439,176,917 +$ 417,349,734
AVAILABLE SCHOOL FUND $ 676,375,727 $ 967,927,348 + $ 291,551,621
COUNTY 8t ROAD
DISTRICTHWYFUND $ 7,300,000 $ 387,170,939 +$ 379,870,939
STATECOMPTROLLER(1) $ 50.311.333 ~ 77,434,187 +$ 27.122,854
TOTAL: $2,755,814,243 $3,871,709,391 +$1,115,895,148
2. Advantages of the tax rate increase and revised allocation formula are many, including but not limited to:
-Increased revenue for county road & bridge upgrades and maintenance in all counties without increasing
property taxes.
-Spreads the burden for county road & bridge upgrades and maintenance across the motoring public, where it
rightfully should be.
-Will assist all counties rather than the few tazgetcd by special State bond issues.
-Will enable local officials in all counties to make road & bridge upgrade and maintenance decisions that best
address local needs.
-Provide funds that can be leveraged for even greater benefit.
-Provide jobs.
3. Texas has some of the best city, state and national roads in the country. The contrast between these roads
and county roads is striking. The increased tax rate and revised allocation formula in this resolution will
begin to bring Texas county roads into the 215` century, provide badly needed funds for state roads and
education, and have an overall positive effect on quality of life and economic development in Texas.
(I) These funds aze allocated for use by the Comptroller for tax enforcement and various refund purposes.
14 Mazch 2002
MEMORANDUM FOR MEMBERS OF BANDERA COUNTY COMMISSIONERS'
COURT
FROM: JAMES MORMANDO, JR. ~•
SUBJECT: EFFORT TO OBTAIN EQUTfABLE PORTION OF MOTOR FUEL
TAXES FOR COUNTY ROAD & BRIDGE UPGRADE AND
MAINTENANCE FUNDING (UPDATE)
Motor fuel tax revenues for the period 1 Sept Ol thru 28 Feb 02 have increased in relation
to revenues for the same period in the last fiscal year.
	F~'Ol	FY022	
GasolineTaz	x1,060,674,167	S1,IOO,I69,101	(+539,494,934/3.7735%)
Dicscl Taz	S 300,273,490	S 295,881,762	(- x 4,391,728/1.4626%)
LPG Tax	S 1.002.647	~ 979.120	(- x 23.527/2.3465%1
Totals	51,361,950,304	51,397,029,983	(+x35,079,679/2.5757%)
26 Feb 02
Miles of roads maintained by TxDOT,and all Texas Counties combined, measured
in centerline miles (figures obtained from TxDOT):
TxDOT
3,233
12,109
16,154
40,984
6,481
335
79,297
Interstate Highway
U.S. Highway
State Highway
Farm to Market
Frontage Road
Park Road
Total
Texas Counties
142,368