HB672 Alabama 2015 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Pebblin W. WarrenRepresentative
Democrat
Session: Regular Session 2015
Title: Macon Co., gasoline and motor fuel tax, co. comm. auth. to levy, collection, distrib., enforcement, penalties
Summary: HB672 would let Macon County charge up to 2 cents per gallon in an additional fuel tax, with rules for collection, reporting, and using the money for roads and economic development.
What This Bill Does
If enacted, the bill authorizes the Macon County Commission to impose up to a 2-cent excise tax on gasoline and motor fuel sold, stored, distributed, or withdrawn from storage in Macon County (not applied to interstate commerce). It requires distributors, retailers, and storers to collect and pay the tax, and sets monthly reporting and record-keeping requirements. Proceeds are split: half goes to the county road and bridge fund and half to the Macon County Economic Development Authority, to be used for highways, related administration, and economic development; there is a 24-month exemption for certain projects under an economic development agreement. The bill also establishes enforcement, penalties, and the option for the state Department of Revenue to collect the tax, plus various reporting and compliance measures, including an exemption for taxes used for essential governmental functions.

Who It Affects
Distributors, retail dealers, and storers of gasoline or motor fuel in Macon County who would be responsible for collecting, reporting, and paying the new tax and keeping required records.
Macon County residents and businesses who may experience funding for roads, bridges, and economic development projects funded by the tax proceeds, with some fuel-use exemptions and potential changes in fuel costs for local commerce.

Key Provisions
Authorizes the Macon County Commission to impose an additional excise tax on gasoline and motor fuel up to 2 cents per gallon; excludes fuel used in interstate commerce from the tax.
Tax base and definitions include distributors, retailers, and storers; defines gasoline, motor fuel, refiners, and users.
Tax payments and reporting: monthly tax payments; reports due on the 20th of each month; statements sworn under oath; records kept for at least 2 years.
Distribution of proceeds: 50% to county road and bridge fund and 50% to Macon County Economic Development Authority; funds used for highways, administration, matching funds, and related costs.
Exemption for certain projects: fuel tax not applied for at least 24 months to companies under a formal economic development project agreement with the county (if in effect in the prior 24 months).
Enforcement and penalties: Class C misdemeanor for noncompliance; 25% delinquency penalty unless waived for good cause; liens and debt collection by sheriff if taxes are delinquent.
Department of Revenue collection: the state may collect the tax and transfer net proceeds to the county, with collection costs not to exceed 5% of proceeds; county liability discharged by the Department’s collection.
Recordkeeping and reporting requirements: industry participants must keep books for 2 years; coordination with county for address changes and business location notifications.
Quarterly shipment reporting: transportation entities must report all shipments of gasoline/motor fuel to the county on January 15, April 15, July 15, and October 15.
Effective date: takes effect 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: Macon County