HB501 Alabama 2010 Session

Summary

Primary Sponsor

Seth Hammett

Democrat

Co-Sponsor

Craig Ford

Session

Regular Session 2010

Title

Gasoline tax, county commission authorized to levy additional, distrib. for county road and bridge projects, referendum

Summary

This bill would let a county vote to add a local gasoline/motor fuel tax of up to 5 cents per gallon to fund county road and bridge projects for up to five years, with a possible renewal.

What This Bill Does

It allows a county commission to call a local referendum to authorize a county excise tax on gasoline and motor fuels for specified county road and bridge projects. If voters approve, the tax can be up to 5 cents per gallon and would run for up to five years, unless renewed by another referendum. The money would go into a dedicated fund for maintenance, improvement, replacement, and construction of county roads and bridges, following a prioritized project list posted for public view.

Who It Affects

• County residents and road users within the affected county, who would pay the new fuel tax and benefit from funded road and bridge projects.
• Gasoline and motor fuel sellers/distributors within the county, who would be responsible for collecting and remitting the tax, with administration either by the county or the Department of Revenue.

Key Provisions

• Allows a county commission to call a local referendum to authorize a county excise tax on gasoline and motor fuels for county road/bridge projects.
• If approved, the tax may not exceed 5 cents per gallon and would be in effect for up to five years, with renewal only via a new local referendum.
• The county must compile and approve a Project List of funded road/bridge projects before the referendum; the list is posted publicly and cannot be altered after adoption.
• The tax is collected in the same manner as the state gasoline tax; counties may have the Department of Revenue administer or collect, or do so themselves or via contract.
• Proceeds go into a special county road and bridge safety fund to be used for maintenance, improvement, replacement, or construction of county roads/bridges.
• Contracts for funded projects must follow competitive bidding and be awarded by the county to licensed Alabama contractors; most projects must follow DOT standards (low-volume roads) or the current DOT standards for higher-traffic roads.
• No proceeds may be spent on salaries, benefits, or equipment for county employees, or on real property; up to 20% may be used to buy materials for county work.
• The county engineer must provide an annual written summary of expenditures from the fund, posted publicly and available on county and Association of County Commissions of Alabama websites.
• The act repeals conflicting laws but does not remove existing general or local laws providing funding for county road/bridge projects.
• The measure becomes effective immediately after governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Counties