SB79 Alabama 2011 Session

Summary

Primary Sponsor

Del Marsh

Republican

Session

Regular Session 2011

Title

Counties, gasoline and motor fuel excise tax, county commission authorized to levy up to five cents after referendum, based on list of road and bridge projects, collection by county or Revenue Department, additional levies authorized

Summary

The bill would let Alabama counties hold local referendums to approve a gasoline/motor fuel tax of up to 5 cents per gallon for specified road and bridge projects, lasting up to five years, with funds managed through a local transportation safety fund.

What This Bill Does

Counties could call a local referendum to authorize a county excise tax on gasoline and motor fuels up to 5 cents per gallon for pre-identified road and bridge projects. If voters approve, the levy can run for up to five years, and additional levies could be approved later using the same process. Each referendum requires a Project List showing anticipated revenues and project costs (no more than 120% of estimated revenues) and must be posted publicly; proceeds go to a Local Transportation Safety Fund for eligible projects, with the county as the awarding authority and strict procurement rules.

Who It Affects

• Residents and taxpayers in counties that hold the referendum, who would pay up to an additional 5 cents per gallon on gasoline/motor fuels and benefit from funded road and bridge projects.
• County governments, fuel distributors/sellers, contractors, and municipalities within the county, who would administer/collect the tax, manage funds, bid and award contracts, and implement the funded projects.

Key Provisions

• Allows a county to call a local referendum to authorize a county excise tax on gasoline and motor fuels up to 5 cents per gallon for specific road and bridge projects identified before the referendum.
• The levy may run for up to five years, and subsequent local levies may be authorized under the same procedures.
• Before the referendum, the county must prepare a Project List of funded projects; total estimated costs cannot exceed 120% of estimated revenues; the list is adopted with the levy and cannot be altered after adoption and must be publicly posted.
• Proceeds go to a Local Transportation Safety Fund to fund county roads/bridges, public transportation, or municipal roads with consent; the county commission awards contracts and follows bid procedures; no more than 30% of funds may be used for materials for county work; salaries, benefits, or equipment purchases are not covered.
• The tax may be collected by the county or contracted to the Department of Revenue, with collection following the same rules as the state tax and applicable procedures.
• Road design standards and annual reporting requirements: projects must follow DOT standards; the county engineer must publish an annual expenditure/status report for the fund; reports are public.

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