HB51 Alabama 2016 1st Special Session Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Paul W. LeeRepresentative
Republican
Session: First Special Session 2016
Title: Houston Co., co. commission, excise tax on motor fuel, const. amend.
Summary: HB51 would create a local constitutional amendment allowing Houston County to levy a motor-fuel excise tax to fund road and bridge maintenance and construction, with proceeds placed in a special local transportation safety fund that distributes part to cities and the rest to the county.
What This Bill Does
If approved, Houston County could levy a road and bridge maintenance and construction excise fee on motor fuels within the county, up to five cents per gallon. The fee would be collected with the state motor-fuel tax and would follow the state's tax rules, unless the county changes them. Net proceeds would go into a Houston County special local transportation safety fund, with two cents per gallon distributed to incorporated cities for road/bridge purposes and the remainder to the county for similar use; the county could choose to have the Department of Revenue administer the fee or handle collection itself, with records audited. If a statewide motor-fuel excise is enacted within four years, the county rate would drop to two cents per gallon and distributions would be adjusted accordingly; cities within the county would be prohibited from levying their own motor-fuel taxes, and Act 82-727 would be repealed upon implementation.

Who It Affects
Motor fuel sellers, distributors, storers, and users within Houston County would be subject to the new excise fee (up to 5 cents per gallon).
Incorporated cities within Houston County would receive a portion of the proceeds (2 cents per gallon) for local road and bridge projects.
Houston County government would receive the remaining proceeds to fund county road and bridge maintenance and construction.
The collection and administration could be handled by the Department of Revenue or by the county, with audits conducted by the Office of Examiners of Public Accounts.
Residents and businesses in the county may experience changes in local funding for roads and bridges dedicated by this measure.

Key Provisions
Authorizes the Houston County Commission to levy a road and bridge maintenance and construction excise fee on motor fuels within the county up to 5 cents per gallon.
The fee is collected at the same time as the state excise tax and follows the same rules and procedures as the state tax, unless the county adopts different procedures.
Net proceeds are deposited into the Houston County special local transportation safety fund; 2 cents per gallon goes to incorporated cities within the county, and the remainder goes to the county for road/bridge purposes.
The county may administer and collect the fee directly or contract with the Department of Revenue; records are subject to audit by the Office of Examiners of Public Accounts.
If a statewide motor-fuel excise tax is enacted within four years, the county rate drops to 2 cents per gallon and distributions are adjusted accordingly.
No incorporated city or town in Houston County shall levy or collect its own motor-fuel tax after ratification (with exceptions for ordinary business licenses).
Act 82-727 is repealed upon implementation of the county excise fee.
An election must be held at the next general election to approve the amendment.

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