University of California Transportation Center

This study examines the extent to which states have devolved one of the most fundamental decision 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 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.

This document presents the detailed findings of a study on local option taxes in all fifty states. For a discussion of our key findings, please see the accompanying report on Issues and Trends.