University of California Transportation Center

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. We have examined the laws that states have used to authorize these taxes, the extent to which local areas have adopted them, and how the revenues are used and governed.