HB5 Alabama 2016 1st Special Session Session

Summary

Primary Sponsor

Donnie ChesteenSenator

Republican

Session

First Special Session 2016

Title

Wireless communications providers, location information of customer required upon request of law enforcement on certain circumstances, Kelsey Smith Act

Summary

HB5 would let Geneva County place a local tax on motor fuels to fund road and bridge maintenance, up to 5 cents per gallon, with proceeds put into a special county transportation fund.

What This Bill Does

If approved, the Geneva County Commission could levy a road and bridge excise fee on motor fuels sold, distributed, stored, or withdrawn in the county at up to 5 cents per gallon. The net proceeds would go to a Geneva County special local transportation safety fund to be used for roads and bridges, with 2 cents per gallon allocated to cities within the county and the remainder to the county; the county could administer or contract for collection, following state tax rules, and records would be audited. If a statewide motor fuel tax is enacted within four years, the rate would drop to 2 cents per gallon and distribution would change to split the proceeds between cities and the county as specified.

Who It Affects

• Geneva County businesses and entities that sell, distribute, store, or withdraw motor fuels within the county would be subject to the new excise fee (up to 5 cents per gallon).
• Incorporated cities and towns inside Geneva County would receive a share of the proceeds (2 cents per gallon) for local road/transportation uses, and no longer rely on separate local fuel taxes; after ratification, those municipalities cannot impose additional motor fuel taxes on a quantity basis.

Key Provisions

• Allows Geneva County Commission to levy a road and bridge maintenance and construction excise fee on motor fuels up to 5 cents per gallon within the county.
• Net proceeds go to a Geneva County special local transportation safety fund for road/bridge maintenance, improvement, replacement, and construction; 2 cents per gallon to cities within the county; remainder to the county.
• The county may administer/collect the fee itself or contract with the Department of Revenue; rules must align with state tax procedures; records audited by the Office of Examiners of Public Accounts.
• The new revenue must not reduce existing county or municipal road funding.
• If a statewide motor fuel excise tax is enacted within four years, the rate lowers to 2 cents per gallon and distribution changes as described.
• Post-ratification, incorporated cities/towns within Geneva County cannot levy additional motor fuel taxes on a quantity basis (except ordinary business licenses).
• An election on the amendment will be held at the next general election.

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

Subjects

Telecommunications