HB572 Alabama 2016 Session

Summary

Primary Sponsor

Paul W. LeeRepresentative

Republican

Session

Regular Session 2016

Title

Houston Co., co. commission, excise tax on motor fuel, const. amend.

Summary

HB572 would authorize Houston County to levy a motor fuel excise tax to fund road and bridge maintenance and construction, with proceeds split between the county and its cities.

What This Bill Does

It would authorize the Houston County Commission to impose a road and bridge maintenance and construction excise fee on motor fuels within the county at up to 5 cents per gallon, collected along with the state fuel tax. Net proceeds would go into a Houston County special local transportation safety fund, with 2 cents per gallon distributed to any incorporated city for road/bridge purposes and the remainder to the county for county road and bridge work. The county could administer or contract collection, with rules aligned to state tax administration, and fuel used for governmental functions would be exempt. If a statewide motor fuel excise is enacted within four years of ratification, the local rate would drop to 2 cents per gallon and distributions would be adjusted; after implementation, incorporated cities could not levy additional motor fuel taxes and Act 82-727 would be repealed.

Who It Affects

• Businesses that sell, store, or withdraw motor fuels in Houston County would be subject to the new excise fee (up to 5 cents per gallon) and would need to handle collection and remittance.
• Incorporated cities within Houston County and the county government would receive and use the tax proceeds for road and bridge maintenance and construction, with city shares automatically allocated from the net proceeds and the county retaining the remainder.

Key Provisions

• authorize the Houston 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 Houston County special local transportation safety fund, with 2 cents per gallon distributed to incorporated cities and the remainder to the county for designated road/bridge work;
• collection can be administered by the Department of Revenue or by the county, with administration rules mirroring the state motor fuel tax and exemptions for government fuel use;
• records are to be audited by the Office of Examiners of Public Accounts;
• if a statewide motor fuel excise is enacted within four years of ratification, the local rate drops to 2 cents per gallon and distributions are adjusted accordingly;
• after ratification, incorporated cities in the county cannot levy additional motor fuel taxes, and Act 82-727 would be repealed upon implementation;
• the new revenue should not reduce existing county or municipal funding for roads and bridges.

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