BILL NO. 65

(as introduced)

1st Session, 59th General Assembly
Nova Scotia
53 Elizabeth II, 2004

Private Member's Bill

Gas Tax Accountability Act

Russell MacKinnon
Cape Breton West

First Reading: April 27, 2004

Second Reading:

Third Reading:

An Act to Provide Accountability
for the Expenditure of Taxes
on Gasoline and Diesel Oil

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Gasoline Tax Accountability Act.

2 In this Act, "highway" means highway as defined in the Motor Vehicle Act.

3 Subject to Section 6, in each fiscal year commencing with the 2005-2006 fiscal year, the Department of Transportation and Public Works shall spend an amount at least equal to the gross amount of revenue received pursuant to Part I of the Revenue Act in the preceding fiscal year on the construction and maintenance of highways and other transportation systems.

4 Notwithstanding any other enactment, all revenue directed to a municipality that is derived from taxes on gasoline and diesel oil collected by Her Majesty in right of Canada shall be used by the municipality to construct, upgrade and maintain municipal roads, highways and other transportation systems within that municipality.

5 Within six months of the end of each fiscal year of the Province, the Minister of Transportation and Public Works shall lay before the House of Assembly a report setting out the total gross amount of revenue referred to in Section 3 received during that fiscal year and listing the expenditures made during that fiscal year by the Province on the construction and maintenance of highways and other transportation systems and, if the House of Assembly is not sitting, the Minister shall file the report with the Clerk of the House of Assembly.

6 The sums required for the purpose of this Act shall be paid out of money appropriated by the Legislature for that purpose and nothing in this Act affects the appropriation or expenditure of money not appropriated for that purpose.