Funds allocation for municipal and provincial roads

Section 1 amends Section 361 of Commonwealth Act No. 466 (the National Internal Revenue Code).
Section 1 specifically changes the allocation of proceeds of the tax on motor fuel under Section 361.
Section 2 amends Section 73 of Act No. 3992 (the Motor Vehicle Law).
Section 2 specifically changes the disposal of moneys collected under Act No. 3992.
Republic Act No. 314 does not declare any repealer, sunset, or separability clause.

Section 1 appropriates the seventy per centum share of motor fuel tax proceeds exclusively for the maintenance, reconstruction, improvement, and where practicable, construction of provincial and national roads and bridges.
Section 1 requires the projects for the seventy per centum share to be designated by the Secretary of Public Works and Communications.
Section 2 allocates shares from money collected under the Motor Vehicle Law to provincial, chartered city, and municipal road and bridge funds, with the remainder deposited for national/provincial road and bridge work.
Section 2 channels the national/provincial share and chartered cities’ street/bridge work through allocations made by the Secretary of Public Works and Communications for projects recommended by the Director of Public Works.

Section 1 covers proceeds of the tax on motor fuel under subsections (a), (b), and (c) of Section 142 of Commonwealth Act No. 466, as referenced in Section 361 being amended.
Section 2 covers money collected under the provisions of Act No. 3992 (the Motor Vehicle Law) under its amended Section 73.

Section 1 directs that ten per centum shall accrue to the road and bridge funds of the different municipalities in proportion to population, based on the latest available census, for repair, maintenance, and construction of municipal roads.
Section 1 provides that twenty per centum shall accrue to provincial road and bridge funds in proportion to population, based on the latest available census.
Section 1 directs that the remaining seventy per centum is deposited in the National Treasury to constitute a special fund for the maintenance, reconstruction, improvement, and where practicable, construction of provincial and national roads and bridges.

Section 1 requires that the seventy per centum deposited in the National Treasury be apportioned by the Secretary of Public Works and Communications to the provinces using these proportions:
- Twenty per centum equally among all the provinces.
- Twenty per centum in proportion to the combined length of first and second-class roads maintained throughout the previous year in each province.
- Ten per centum in proportion to land area.
- Twenty per centum in the discretion of the Secretary of Public Works and Communications for maintenance, improvement, or construction of inter provincial and coast-to-coast roads, or for maintenance and improvement of roads subject to unusually heavy traffic.
Section 1 limits the use of the seventy per centum by requiring that these funds be expended only upon projects designated by the Secretary of Public Works and Communications.
Section 1 expressly appropriates the seventy per centum for maintenance, reconstruction, improvement, and where practicable, construction of provincial and national roads and bridges.

Section 1 imposes a limitation on shares involving chartered cities: the share corresponding to the chartered cities, together with the share corresponding to the province to which said cities were formerly attached, shall in no case exceed the whole amount that corresponded to the city and province together prior to their separation.
Section 1 applies this limitation to the allocation scheme for the motor fuel proceeds under the amended Section 361.

Section 2 provides that twenty per centum of the money collected under Act No. 3992 shall accrue to road and bridge funds of the different provinces and chartered cities in proportion to population, based on the latest available census.
Section 2 provides that ten per centum shall accrue to the road and bridge funds of the different municipalities in proportion to population, based on the latest available census, for the repair, maintenance, and construction of municipal roads.
Section 2 directs that the remaining seventy per centum shall be deposited in the National Treasury to create a special fund for the construction and maintenance of national and provincial roads and bridges, and the streets and bridges in chartered cities.

Section 2 requires that the seventy per centum special fund be allotted by the Secretary of Public Works and Communications to projects recommended by the Director of Public Works in the different provinces and chartered cities.
Section 2 sets the allocation proportions for that special fund:
- Twenty per cent in proportion to the combined length of first and second-class roads maintained throughout the next previous year.
- Ten per cent in proportion to land area.
- Twenty per cent in proportion to the number of motor vehicles owned in the province or city.
- Twenty per cent at the discretion of the Secretary of Public Works and Communications for maintenance and improvement of important roads and bridges supporting heavy motor vehicle traffic.
Section 2 uses the special fund allocation mechanism to connect road and bridge funding to motor vehicle ownership and road classifications.

Section 2 provides that for the purposes of Act No. 3992, the sub province of Siquijor shall be considered as a separate province, independent from the Province of Oriental Negros.