SB229 Alabama 2010 Session

Summary

Primary Sponsor

Del Marsh

Republican

Session

Regular Session 2010

Title

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

Summary

SB229 would let Alabama counties put a local referendum on the ballot to create a five-cent-per-gallon gasoline tax to fund specific county road and bridge projects for up to five years, with renewal possible by another vote.

What This Bill Does

If approved, the county could levy a county excise tax on gasoline and motor fuels of up to five cents per gallon for designated road and bridge projects identified before the referendum. The tax revenue would go into a special county road and bridge safety fund to pay for maintenance, improvement, replacement, and construction of county roads and bridges. The tax would be collected like the state fuel tax, with the county possibly contracting with the Department of Revenue to administer and collect it. A project list and its priority would be established before the referendum and would be binding; the list cannot be altered after adoption, and renewal would require a new local referendum.

Who It Affects

• Gasoline sellers, distributors, storers, and other entities within the county would be responsible for collecting and remitting the new county excise tax on gasoline and motor fuels, if voters approve the referendum.
• County residents and road users would be affected by funding for county road and bridge projects funded by the tax, and by the potential changes in transportation costs and local infrastructure.

Key Provisions

• Allows a county commission to call a local referendum to authorize a county excise tax on gasoline and motor fuels up to 5 cents per gallon for specific county road and bridge projects identified prior to the referendum.
• If voters approve, authorizes the tax to be in effect for up to five years, with renewal only through another local referendum.
• Tax applies to persons selling, distributing, storing, or withdrawing gasoline or motor fuels within the county at a rate not exceeding 5 cents per gallon.
• Proceeds go to a special county road and bridge safety fund for maintenance, improvement, replacement, and construction of county roads and bridges.
• All records are audited by the Office of Examiners of Public Accounts; the county must maintain transparency and public posting of expenditures.
• The county commission is the awarding authority for all projects funded by the tax; contracts must be bid and follow Title 39, with work performed by licensed Alabama contractors.
• County may use up to 20% of proceeds to purchase materials for road/bridge work performed by county forces; funds cannot be used for salaries, benefits, or equipment/real property.
• Projects funded must comply with road design standards: low-volume roads (<2,500 AADT) follow minimum standards; higher-volume roads follow the most current DOT standards.
• Administration and collection may be handled by the Department of Revenue or by the county, with collection occurring at the same time as the state tax and under procedures aligned with the Alabama Administrative Procedure Act.
• Proceeds are deposited into a special county road and bridge safety fund and expended only on county-maintained roads and bridges; the county will post annual expenditure summaries and provide access to the public and the Association of County Commissions of Alabama.

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