Motor Fuel Tax (Gasoline Tax):

Each city and county receives a distribution from the amount of fuel tax collected statewide.  By law, net proceeds of the tax are apportioned between counties, cities and the state according to Article IV, Section 30(a) of the Constition of the State of Missouri as follows:

10% counties

15% cities

75% state

Effective July 1, 1994 an additional 5% of any increased tax rate is deposited to the County Aid Road Trust (CART) Fund, with 5% of the additional 5% distributed to St. Louis City.

Cities receive their distribution of the state fuel tax based on population.  The last federal decennial census is used for this calculation.

Counties receive their distribution of the state fuel tax based on 50% on county road mileage and 50% on the rural land valuation.