A BILL TO BE ENTITLED
AN ACT to replace the motor fuels tax with a Transportation usage fee.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑449.80 reads as rewritten:
"§ 105‑449.80.  Tax rate.
(a)	Rate. – The motor fuel excise tax rate is a flat rate of eighteen and one‑half cents (18 1/2¢) a gallon.

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SECTION 2.  Article 36C of Chapter 105 of the General Statutes is repealed. The Codifier of Statutes is instructed to remove or correct cross references and otherwise make conforming changes to the General Statutes to effectuate this section.
SECTION 3.  Article 3 of Chapter 20 of the General Statutes is amended by adding a new section to read:
"§ 20‑97.1.  Transportation Usage Fee.
(a)	Fee. – A fee of eighty‑nine dollars ($89.00) shall be paid to the Division annually at the same time as and in addition to the fees imposed by G.S. 20‑87.
(b)	Use of Proceeds. – The revenue equivalent to twenty‑two dollars and twenty‑five cents ($22.25) of the per‑vehicle fees collected under this section shall be credited to the North Carolina Highway Trust Fund. The remainder of the fee revenue shall be credited to the North Carolina Highway Fund."
SECTION 4.  G.S. 20‑97.1, as enacted by Section 3 of this act, reads as rewritten:
"§ 20‑97.1.  Transportation Usage Fee.
(a)	Fee. – A fee of two hundred one dollars ($201.00) shall be paid to the Division annually at the same time as and in addition to the fees imposed by G.S. 20‑87.
(b)	Use of Proceeds. – The revenue equivalent to fifty dollars and twenty‑five cents ($50.25) of the per‑vehicle fees collected under this section shall be credited to the North Carolina Highway Trust Fund. The remainder of the fee revenue shall be credited to the North Carolina Highway Fund."
SECTION 5.  The Division of Motor Vehicles shall issue rules to implement this act. The rules shall include provisions for electronic billing and payment and for a payment plan that would allow payment of the Transportation Usage Fee enacted by this act on a monthly or quarterly basis.
SECTION 6.  Sections 2 and 4 of this act are effective July 1, 2016. The remainder of this act is effective July 1, 2015.