Local Option Transportation Taxes in the United States (Part Two: "State-by-State Findings")

This study examines the extent to which states have devolved one of the most fundamental decisions in transportation policy—whether to use taxation powers to fund transportation improvements—to local and regional governments.  The purpose of the study is to generate a baseline of knowledge on “local option transportation taxes” in all fifty states, including the relevant legislative authority for these taxes, the extent to which local areas have adopted them, and the roles they play within their states’ overall transportation finance frameworks.