One problem with a wheel tax in larger cities with large employment center
(such as Madison), is that it taxes people that have their car registered
in the municipality, not the people that drive in the city. Madison sees a
daily influx of commuters by car who use our local streets and don't pay a
penny to fund the roads. We Madisonians pay the property taxes to fund
these local roads. The folks from Verona, Dodgeville, Sauk City, and Fort
Atkinson don't pay for Madison roads.

Assessing a wheel tax will simply put more burden on Madison taxpayers to
fund roads used by others. And Madison taxpayers are more likely to ride
the bus, walk, or bike for many trips because they are more likely to be
within walking, biking, or busing distance, so I'm going to guess that
Madisonians have a lower per capita number of (motor) vehicle miles
traveled than those commuting in from outside the city, thereby putting
less strain on the roads.

Obviously, this is true anywhere that has huge numbers of commuters coming
into the city every day, so it's not just Madison. Places with tourism,
sports venues, or other event destinations tend to have local taxes that
capture that revenue (hotel taxes, taxes on event tickets, etc.) One way
some cities capture the costs of the commuters using their infrastructure
is with local income taxes, i.e. you pay a tax based on where you work.

One of the problems in Wisconsin is that we cannot assess local sales taxes
(with few exceptions, but only counties can, not cities.) That means we
can't capture the revenue from food and retail sales from those commuters.

There is no perfect way to fund transportation. There are advantages and
disadvantages to all methods. And some can be seen as "fair" or "unfair" to
various groups. Gas taxes, registration fees, property taxes, local
assessments for infrastructure, wheel taxes, tolls, and per mileage fees
all have reasons that they are more or less fair to some groups. None
perfectly capture revenue needed to pay the costs of transportation or live
up to what most people in the U.S. believe is a goal of funding
transportation: User pays.



Robbie Webber
Transportation Policy Analyst
608-263-9984 (o)
608-225-0002 (c)
[email protected]
All opinions expressed are my own and do not necessarily reflect those of
my employer or any other group with which I am affiliated.
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