HB561 Alabama 2016 Session

Summary

Primary Sponsor

Elaine Beech

Democrat

Session

Regular Session 2016

Title

Washington Co., co. commission, excise tax on gasoline, authorized, referendum

Summary

Washington County would, by local vote, be allowed to levy up to 2 cents per gallon on gasoline and motor fuel to fund roads and bridges.

What This Bill Does

If approved, the county can require distributors, storers, and retail dealers to pay an excise tax up to 2 cents per gallon on gasoline and motor fuel sold, stored, or withdrawn in the county (not on interstate sales). The money goes into a county special revenue fund for replacing or building bridges and resurfacing roads. The county can set collection rules, enforce the tax, and may have the State Department of Revenue collect it with costs limited; delinquencies carry penalties and liens.

Who It Affects

• Gasoline and motor fuel distributors, storers, and retail dealers operating in Washington County would owe the excise tax and must file monthly reports and payments.
• Washington County residents and motorists could experience higher fuel costs from the tax, with the resulting revenue used for local road and bridge improvements.

Key Provisions

• Provision 1: Authorization of an excise tax up to 2 cents per gallon on gasoline or motor fuel sold, stored, or withdrawn in Washington County, not affecting interstate commerce, with a required referendum to authorize implementation.
• Provision 2: Uses and collection mechanics: proceeds go to a county special revenue fund for bridges and road resurfacing; the county (or the State Department of Revenue if directed) collects the tax, with monthly reporting, penalties for delinquency, enforcement by the sheriff, and up to 5% collection costs.

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

Subjects

Washington County