HB436 Alabama 2013 Session

Summary

Primary Sponsor

Lesley Vance

Republican

Co-Sponsor

Pebblin W. Warren

Session

Regular Session 2013

Title

Lee Co., gasoline tax, commission authorized to distrib. for county and road projects

Summary

Lee County could hold a local vote to authorize a five-cent per gallon gasoline tax to fund county road and bridge projects for up to five years, with a renewal option.

What This Bill Does

The bill lets the Lee County Commission call a local referendum to approve a county excise tax on gasoline and motor fuels up to five cents per gallon. If approved, the tax would fund a prioritized list of county road and bridge projects identified by the county. The tax would last up to five years unless renewed by another local referendum. Collection would follow state tax rules and could be handled by the county or the Department of Revenue, with proceeds placed in a dedicated county road and bridge safety fund and spent under specific bidding and project rules.

Who It Affects

• Lee County residents and visitors who purchase gasoline or motor fuels in the county would pay the new tax (up to 5 cents per gallon).
• Gasoline sellers, distributors, storers, and other entities handling gasoline or motor fuels in Lee County would collect and remit the tax (or have collection by the Department of Revenue), with funds used for designated road and bridge projects.

Key Provisions

• Defines key terms used in the act, including distributor, gasoline, motor fuel, project list, and storer.
• Authorizes the Lee 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 specified projects identified in a project list.
• Projects must be listed and prioritized before the referendum, cannot be altered after adoption, and must be posted publicly; if the referendum fails, posting requirements end.
• If voters approve, the tax can run for up to five years and may be renewed only by a new referendum following the same procedures.
• Tax collection mirrors the state tax, applies to all non-government use, and can be administered by the county or the Department of Revenue.
• Proceeds go to a special county road and bridge safety fund; the county commission oversees project awarding, all contracts must be bid, and funds cannot be used for salaries, equipment purchases, or county employee compensation; projects must follow applicable design standards based on traffic levels.
• The county engineer must annually summarize expenditures from the fund, with a public report.
• Conflicting laws are repealed, and the act takes effect immediately upon approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Lee County