1. (a)

   1. (1) [Not applicable after September 30, 2020] The District shall levy and collect a tax on motor vehicle fuels equal to 8.0% of the average wholesale price of a gallon of regular unleaded gasoline for the applicable base period, excluding federal and state taxes, sold or otherwise disposed of by an importer or by a user, or used for commercial purposes. In no case shall the average wholesale price computed for purposes of this section be less than $2.94.
   2. (2) [Not applicable after September 30, 2020] The average wholesale price shall be calculated for adjustment of the motor vehicle fuel tax effective April 1 and October 1 of each year. When computing the average wholesale price of a gallon of motor vehicle fuel, the District shall use the monthly Central Atlantic (PADD 1B) Regular Gasoline Wholesale/Resale Price by Refiners data compiled by the US Energy Information Administration, or equivalent wholesale price data. Monthly price data for the period from July 1 through December 31, rounded to the nearest one half-cent, shall be used to determine the tax for the immediately following period beginning April 1. Monthly price data for the period from January 1 through June 30, rounded to the nearest one half-cent, shall be used to determine the tax for the immediately following period beginning October 1.
   3. (3) [Not applicable after September 30, 2020] In no case shall an average wholesale price computed for purposes of this section vary by more than 10% from the average wholesale price for the prior period.
   4. (4) This subsection shall not apply after September 30, 2020.

2. (a-1)

   1. (1) The District shall levy and collect a tax and surcharge on motor vehicle fuels sold or otherwise disposed of by an importer or by a user, or used for commercial purposes.

   2. (2) As of October 1, 2020:

      1. (A) The rate of tax shall be $.235 per gallon; and
      2. (B) The surcharge shall be $.053 per gallon;
   3. (3) As of October 1, 2021, the surcharge shall be $.103 per gallon, increased annually, beginning with the fiscal year commencing on October 1, 2022, by the cost-of-living adjustment.
3. (b) The proceeds of the taxes imposed under §§ 47-2302 through 47-2315, and the money collected from fees charged for the registration and titling of motor vehicles, including fees charged for the issuance of permits to operate motor vehicles, shall be deposited in the General Fund of the District of Columbia established under § 47-131.
4. (c) [Repealed].
5. (d) The Chief Financial Officer of the District of Columbia ("CFO") shall transfer annually to the District of Columbia Highway Trust Fund the proceeds of the taxes imposed by subsections (a) and (a-1) of this section to the extent necessary to satisfy local match requirements to obtain federal aid funds and the remainder of the proceeds of the taxes, if any, to the Capital Improvements Program to be used to fund the renovation, repair, and maintenance of local transportation infrastructure.
6. (e) After the transfers required by subsection (d) of this section have been made, the CFO shall transfer annually to the District of Columbia Highway Trust Fund the proceeds of the surcharge imposed under subsection (a-1) of this section to the extent necessary to satisfy local match requirements to obtain federal aid funds and the remainder of the proceeds of the surcharge, if any, to the Capital Improvements Program to be used to fund the renovation, repair, and maintenance of local transportation infrastructure.

Editor's Notes

Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.

Section 629 of D.C. Law 18-370 provided: “Sec. 629. Applicability. This subtitle shall apply as of October 1, 2011; except, that sections 622 and 623(a)(2) shall apply as of the effective date of this act.”

History

Apr. 23, 1924, 43 Stat. 106, ch. 131, § 1

Aug. 17, 1937, 50 Stat. 676, ch. 690, title III, § 1

June 4, 1952, 66 Stat. 100, ch. 366, § 1

May 18, 1954, 68 Stat. 117, ch. 218, title XI, § 1101

Sept. 30, 1966, 80 Stat. 858, Pub. L. 89-610, title VIII, § 801

Dec. 15, 1971, 85 Stat. 653, Pub. L. 92-196, title III, § 301(a)

Oct. 21, 1975, D.C. Law 1-23, title II, § 201, 22 DCR 2096

Jan. 22, 1976, D.C. Law 1-42, § 3(a), 22 DCR 6311

Jan. 22, 1976, D.C. Law 1-42, § 7(c), 22 DCR 6317

Mar. 4, 1981, D.C. Law 3-128, § 11(a), 28 DCR 246

Feb. 19, 1986, D.C. Law 6-80, § 2, 32 DCR 7268

July 25, 1989, D.C. Law 8-17, § 6(a), 36 DCR 4160

Sept. 10, 1992, D.C. Law 9-145, § 108, 39 DCR 4895

June 14, 1994, D.C. Law 10-128, § 108, 41 DCR 2096

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Mar. 3, 2010, D.C. Law 18-111, § 7241(h), 57 DCR 181

Apr. 8, 2011, D.C. Law 18-370, § 625(c), 58 DCR 1008

Dec. 24, 2013, D.C. Law 20-61, § 7292, 60 DCR 12472

Dec. 3, 2020, D.C. Law 23-149, § 7132(a)

Sept. 18, 2024, D.C. Law 25-217, § 7113

Short Title

Section 7291 of D.C. Law 20-61 provided that Subtitle CC of Title VII of the act may be cited as the “Motor Vehicle Fuel Tax Act of 2013”.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7292 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

For temporary (90 days) amendment of this section, see § 7292 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 day) enactment, see § 2 of Gasoline Fuel Tax Examination Emergency Act of 2005 (D.C. Act 16-188, October 28,

For temporary (90 days) amendment of this section, see § 7113 of Fiscal Year 2025 Budget Support Emergency Act of 2024 (D.C. Act 25-506, July 15, 2024, 71 DCR 8406).

Temporary Legislation

Section 4(b) of D.C. Law 16-44 provided that the act shall expire after 225 days of its having taken effect.

“(c) The report shall be due on December 15, 2005.”

“(3) An assessment concerning possible price gouging, by local motor vehicle fuel retailers, and wholesalers.

“(2) An assessment concerning the multiple variables that have influenced the cost shifts through the designated period; and

“(1) Historical fuel (motor vehicle, natural gas, heating oil) cost trends in the District of Columbia from calendar year 2003 through December 2005;

“(b) The report shall include:

“(a) The Mayor shall submit a comprehensive plan to the Council setting forth the most appropriate method or methods that may be executed to address increasing costs associated with motor vehicle fuel and natural gas. The report shall, at a minimum examine the following methods: moving price ceilings; elimination of the gas tax in whole or in part; establishing gasoline sales-tax holidays; gas vouchers; and examining the city’s buying power to purchase home heating fuel.

“Sec. 2. Fuel cost reduction plan.

Section 2 of D.C. Law 16-44 enacted provisions to read as follows:

Effect of Amendments

The 2013 amendment by D.C. Law 20-61 rewrote (a).

D.C. Law 18-370, in subsec. (b), substituted “§§ 47-2302 through 47-2315” for “§§ 47-2301 through 47-2315’; and added subsec. (c).

D.C. Law 18-111, in subsec. (a), substituted “$ .235 per gallon” for “20 cents per gallon, except for the period beginning June 1, 1994, and ending September 30, 1994, a tax of 22.5 cents per gallon,”.

Prior Codifications

1973 Ed., § 47-1901.

1981 Ed., § 47-2301.

Section References

This section is referenced in § 6-703.01, § 9-1111.15, § 47-2302, § 47-2303, § 47-2312, § 47-2314, and § 50-2608.

Cross References

Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504.

Taxation and fiscal affairs, General Fund and special accounts established, see § 47-131.

Regulation of parking, fees deposited in General Fund, see § 50-2607.

Regulation of parking, budget and appropriations, use of amounts from highway fund in annual budget, see § 50-2608.

National capital region transportation, revenues deposited in general fund and allocated to metrorail/metrobus account, see § 9-1111.15.

Motor vehicles and traffic, biennial inspection fund, see § 50-1102.

Building restrictions and regulations, fire safety, fees from hauling permits deposited in highway fund, see § 6-703.01.