HB394 Alabama 2016 Session

This bill would provide for additional gasoline and diesel fuel excise taxes and would provide for an adjustment to the gasoline and diesel fuel excise tax rates effective in 2019 and again in 2023 and 2027, unless the Legislature adopts a resolution that the adjustment not take place, to bring the excise taxes in line with the average gasoline taxes and fees levied in the four states bordering Alabama. The revenue from the additional taxes would be paid into the Alabama Transportation Safety Fund established in SB180, 2016 Regular Session, and would be expended only as authorized in that act

This bill would also prohibit the passage of a local law levying an excise tax on gasoline or diesel fuel unless approved by a local referendum and would allow a local governing body to hold a local referendum on levying a local excise tax on gasoline or diesel fuel at no more than 2 cents per gallon if the Legislature adopts a resolution rejecting an adjustment of the state levy under procedures in the act, with any proceeds from an approved local excise tax paid into a separate fund and expended only as authorized in the Alabama Transportation Safety Fund

This bill would also provide additional fees for private passenger alternative fuel vehicles and commercial alternative fuel vehicles and would require that the fees be paid into the Alabama Transportation Safety Fund and expended only as authorized in that act

To amend Section 40-17-325, Code of Alabama 1975, as last amended by Act 2015-54, 2015 Regular Session, relating to gasoline and diesel fuel taxes, to provide for an additional gasoline and diesel fuel taxes; to provide for an adjustment of the additional gasoline and diesel fuel tax rate at certain times if certain criteria are met; to provide for the additional gasoline and diesel fuel taxes to be based upon the difference between the Border States Average Gasoline Tax and the Alabama Tax on Gasoline; to prohibit the enactment of local taxes on gasoline or diesel fuel except under certain conditions; and to provide additional fees for private passenger alternative fuel vehicles and commercial alternative fuel vehicles.