SJR 48 - This constitutional proposal, if approved by the Missouri voters, would raise the state sales and use tax by one percent for a period of ten years, at which point the tax will expire unless renewed by the voters. The temporary sales and use tax measure must be resubmitted to the voters every 10 years until such measure is defeated, in which case the tax will expire at the end of the year following the election. The proceeds from the additional sales and use tax are to be used for transportation purposes. The proceeds of the tax will be distributed between three different funds established by the act. Five percent shall be deposited into the County Aid Transportation Fund, five percent shall be deposited into the Municipal Aid Transportation Fund, and ninety percent shall be deposited into the Transportation Safety and Job Creation Fund. Funds deposited in the County Aid Transportation Fund shall be distributed to the various Missouri counties to be used for local highways and bridges, state highway system purposes, or for county transportation system purposes. Funds deposited in the Municipal Aid Transportation Fund shall be distributed to the various Missouri cities, towns and villages to be used for local roads and streets, state highway system purposes and uses, or for city transportation system purposes. Funds deposited in the Transportation Safety and Job Creation Fund to be used for state highway system purposes or for state transportation system purposes and uses. Any moneys deposited in these three funds or interest earned on those deposits are prohibited from being counted as general revenue or being transferred to any other funds. While the temporary tax is in force, the General Assembly, counties, and municipalities are prohibited from changing the motor fuel tax rate from the rate authorized by law on January 1, 2013, and the Highways and Transportation Commission, counties, and municipalities shall not authorize, own, or operate a toll highway or toll bridge on a highway or bridge that is in existence January 1, 2013, while the sales and use tax is in effect unless otherwise approved by the voters. The act also requires that the highways and transportation commission prepare and approve a list of projects, programs, and facilities to be funded with proceeds from the Transportation Safety and Job Creation Fund prior to the effective date of this act and submit a status report as to the list items annually thereafter to the Governor, General Assembly, and Joint Committee on Transportation Oversight. This act is similar to HCS SS#2 SCS SJR 16. The resolution contains the ballot language summary and fiscal note summary. MICHELA BIRK