Title 8. Highways — Subtitle 4. Highway User Revenues

All of the motor vehicle fuel tax;

Except as otherwise provided by law, two–thirds of the revenue from the vehicle titling tax, excluding revenue attributable to:

Except for revenues collected under Title 13, Subtitle 9, Parts III and IV of this article, vehicle registration fees;

The revenue disbursed to this Account under § 2–614 of the Tax – General Article; and

80% of the funds distributed on short–term vehicle rentals under § 2–1302.1 of the Tax – General Article to the Transportation Trust Fund from the sales and use tax.

An amount equal to 8.3% of funds credited to the Gasoline and Motor Vehicle Revenue Account shall be appropriated to Baltimore City;

An amount equal to 3.2% of funds credited to the Gasoline and Motor Vehicle Revenue Account shall be appropriated to the counties to be distributed as provided in § 8–404 of this subtitle; and

An amount equal to 2.0% of funds credited to the Gasoline and Motor Vehicle Revenue Account shall be appropriated to the municipalities to be distributed as provided in § 8–405 of this subtitle.

For fiscal year 2024:

For fiscal year 2025:

For fiscal year 2026:

For fiscal year 2027:

For fiscal year 2028 and each fiscal year thereafter:

The capital grants made under this subtitle shall be appropriated only if all debt service requirements and departmental operating expenses have been funded and sufficient funds are available to fund the capital program.

One half on a county road mileage basis, as provided in subsection (b)(1) of this section; and

One half on a motor vehicle registration basis, as provided in subsection (b)(2) of this section.

The amount that results from applying to one half of these highway user revenues the ratio that, as of December 1 of the preceding calendar year, the total mileage of county roads in the county, not including the total mileage of county roads in eligible municipalities in the county, bears to the total mileage of county roads in all of the counties, not including the total mileage of county roads in eligible municipalities in the State; and

The amount that results from applying to one half of these highway user revenues the ratio that, as of December 1 of the preceding calendar year, the total number of motor vehicles registered to owners having addresses in the county, not including motor vehicles registered to owners having addresses in eligible municipalities in the county, bears to the total number of motor vehicles registered to owners in all the counties, not including motor vehicles registered to owners having addresses in eligible municipalities in the State.

One half on a municipal road mileage basis, as provided in subsection (c)(1) of this section; and

One half on a motor vehicle registration basis, as provided in subsection (c)(2) of this section.

The amount that results from applying to one half of the available revenues the ratio that, as of December 1 of the preceding calendar year, the total mileage of county roads in the eligible municipality bears to the total mileage of county roads located in eligible municipalities in the State; and

The amount that results from applying to one half of the available revenues the ratio that, as of December 1 of the preceding calendar year, the total number of motor vehicles registered to owners having addresses in the eligible municipality bears to the total number of motor vehicles registered to owners having addresses in eligible municipalities in the State.

Paid to the county and retained by it as credits to the district; and

Applied to the cost of maintaining the streets and roads in the district so long as the district has any indebtedness.

If a county’s or municipality’s road construction, reconstruction, or maintenance is performed by the Administration, the county’s or municipality’s share of highway user revenues shall be credited to the account of the Administration to be spent on warrants of the State Comptroller.

If a county has paid any debt service on bonds or other evidences of obligation issued by a municipality in the county for the construction, reconstruction, or maintenance of roads or streets, an amount sufficient to reimburse the county for these payments shall be paid to the county from the municipality’s share of highway user revenues.

In all other cases, a county’s or municipality’s share of highway user revenues shall be paid to or on the order of:

At monthly intervals; or

At other appropriate times reasonably requested.

Costs incurred in the construction, reconstruction, or maintenance of its highways and streets;

Costs incurred in its other highway related activities for:

The payment of its debt service on bonds or other evidences of obligation for:

The cost of transportation facilities, as defined in § 3–101 of this article; or

As to Kent County:

First, to pay debt service on outstanding bonds or other evidences of obligation issued before June 1, 1947, by or for the county or any municipality in the county to finance construction, reconstruction, or maintenance of roads or streets, to the extent that gasoline tax revenues have been lawfully dedicated, pledged, or otherwise committed to that debt service, so that the dedication, pledge, or commitment remains unimpaired and continues as a charge against the county’s share of the gasoline tax to the same extent that it was a charge against any gasoline tax revenues under prior laws; and

Then, as to the remainder of the county’s share, to pay or finance:

The cost of transportation facilities, as defined in § 3–101 of this article;

The construction, reconstruction, or maintenance of roads or streets; and

Debt service on bonds or other evidences of obligation lawfully issued by or for the municipality for the construction, reconstruction, or maintenance of roads or streets.

Baltimore City, any county, or any municipality that receives highway user revenues may spend a reasonable part of its net share for these purposes; and

The Administration, Baltimore City, any county, or any municipality that receives highway user revenues may credit a part of them to a financial reserve or a special fund to be used within 10 years for these purposes.

Their establishment would be contrary to public safety;

Their cost would be too great considering their need or probable use; or

The sparseness of population, the existence of other available ways, or other factors show that there is no need for them.

If requested by a local government, the Administration shall provide technical assistance and advice on carrying out the purposes of this section.

The Administration shall recommend construction standards for footpaths, bridle paths or horse trails, and bicycle trails and shall establish a uniform system of signs for all the footpaths, bridle paths or horse trails, and bicycle trails constructed under this section, whether construction is undertaken by the Administration or by the local government.

Pedestrians;

Nonmotorized vehicles;

Electric personal assistive mobility devices, as defined in § 21–101(j) of this article; and

Personal delivery devices, as defined in § 21–104.5 of this article.

On or before January 1 of each year, Baltimore City, each county, and each eligible municipality that received highway user revenues in the preceding fiscal year shall submit to the Administration an accounting report that:

On or before December 1 of each year, the Administration shall provide Baltimore City, each county, and each eligible municipality with an electronic copy of an accounting report form to be used to submit the information reported under paragraph (1) of this subsection.