HB183 Alabama 2015 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Harry Shiver
Republican
Session: Regular Session 2015
Title: Monroe Co., gasoline tax, additional levy by county commission, procedure for referendum
Summary: HB183 would let Monroe County voters authorize a local gasoline tax up to five cents per gallon for up to five years to fund county road and bridge projects identified in advance (with the possibility of future referendums).
What This Bill Does
If approved, the county may levy a county excise tax on gasoline and motor fuels up to 5 cents per gallon for a maximum of five years. The tax money must be spent only on a pre-approved project list of road and bridge improvements (which can include municipal projects and public transportation) and cannot exceed 120% of the estimated revenue. Proceeds go into a local transportation safety fund and are used to pay for projects, with oversight, reporting, and the possibility of matching federal funds; the county can initiate additional referendums to authorize new levies.

Who It Affects
Residents and road users in Monroe County who would bear the cost of the new tax through higher fuel expenses.
Gasoline and motor fuel sellers, distributors, storers, and others who would collect and remit the tax (potentially via the Department of Revenue).
Municipalities within Monroe County that may benefit from funded road, bridge, or public transportation projects.
Contractors, construction firms, and county agencies involved in planning, bidding, and completing the funded road and bridge projects.

Key Provisions
The Monroe County Commission may conduct a local referendum asking to authorize a county excise tax on gasoline and motor fuels up to 5 cents per gallon for up to five years, for specified projects.
A project list must be prepared before the referendum, outlining road/bridge projects to be funded and may include municipal projects or public transportation; total anticipated cost cannot exceed 120% of anticipated revenue.
The project list cannot be altered after adoption, and funds cannot be spent on projects outside the list until all listed projects are completed (with emergency exceptions).
If the referendum passes, the tax can be levied on sellers/distributors/storers within the county under the same general collection rules as the state tax (not applied to government usage).
Proceeds must go into a special local transportation safety fund for county road/bridge work, matching federal funds when appropriate, and are subject to audit and annual reporting by the county engineer.
The county may contract with the Department of Revenue to administer and collect the tax, or administer/collect directly, with procedures aligned to the state tax rules.
The act includes ballot language requirements, timing with elections, and provisions for subsequent local referendums to authorize new levies.
Notwithstanding other laws, the act can repeal conflicting laws to the extent of the conflict, and becomes effective immediately upon governor's 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: Monroe County