SB486 Alabama 2015 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: William “Bill” M. BeasleySenator
Democrat
Session: Regular Session 2015
Title: Macon Co., gasoline and motor fuel tax, co. comm. auth. to levy, collection, distrib., enforcement, penalties
Summary: SB486 allows Macon County to charge up to 2 cents per gallon on gasoline and motor fuel, with how it is collected, spent, and enforced.
What This Bill Does
The Macon County Commission can impose an additional excise tax of up to 2 cents per gallon on gasoline and motor fuel sold, distributed, stored, or withdrawn from storage in the county, with certain exceptions. Taxpayers must file monthly reports, keep records for at least two years, and the tax may be collected by the county or the state Department of Revenue, with proceeds split evenly between the county road and bridge fund and the Macon County Economic Development Authority; funds are used for roads, bridges, and related administration, plus matching funds for state or federal projects. There are penalties for late or nonpayment, and exemptions exist for certain economic development project agreements; shipments of fuel by rail or trucking must be reported quarterly; the act becomes effective immediately upon the governor's approval.

Who It Affects
Fuel distributors, retail dealers, and storers in Macon County who must collect, report, and pay the new excise tax and maintain records, with penalties for noncompliance.
Macon County residents and local businesses who may indirectly bear the cost of the tax but will benefit from road and bridge improvements and economic development funded by the tax proceeds.

Key Provisions
Allows the Macon County Commission to levy an additional excise tax on gasoline and motor fuel up to 2 cents per gallon, with exceptions for interstate commerce and certain uses.
Defines key terms: County Commission, Distributor, Storer, Retail Dealer, Refiner, User, Gasoline, and Motor Fuel.
Tax collection and payment rules: monthly returns due by the 20th; tax computed on sales or withdrawals; exemptions for certain fuels and uses; payments can be made by filing entities and count as discharge of liability to the county.
Enforcement and penalties: violations can be a Class C misdemeanor; 25% delinquency penalty unless waived for good cause; sheriff can collect delinquent taxes; taxes and penalties create a lien.
Administrative framework: County Commission may examine books; Department of Revenue may collect the tax and keep up to 5% for collection costs; net proceeds go to the county.
Revenue distribution: one-half of the proceeds go to the road and bridge fund and one-half to the Macon County Economic Development Authority.
Use of funds: expenditures for construction, maintenance, and administration of roads and bridges; matching state/federal funds; enforcement and administration of the act.
Exemption for economic development projects: 24-month exemption for fuel tax for certain projects with a formal Project Agreement in the prior 24 months.
Reporting of shipments: railroad, bus, truck operators must report quarterly (Jan, Apr, Jul, Oct) all fuel shipments in the county.
Effective date: becomes law 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