HB573 Alabama 2016 Session

Summary

Primary Sponsor

Steve ClouseRepresentative

Republican

Session

Regular Session 2016

Title

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

Summary

HB573 would let Dale County amend the constitution to allow a local motor-fuel excise tax of up to 5 cents per gallon to fund county road and bridge maintenance and construction, with proceeds split between the county and its cities.

What This Bill Does

It authorizes the Dale County Commission to levy a road and bridge maintenance and construction excise fee on motor fuels sold, stored, or withdrawn in the county, at a rate not exceeding five cents per gallon. Net proceeds would go into a Dale County special local transportation safety fund to be used for maintaining, improving, replacing, and constructing roads and bridges in the county; two cents per gallon would be distributed to each incorporated city or town (except the City of Ozark) and the remainder would stay with the county. The county may collect the fee itself or contract with the Department of Revenue, and the collection would follow the same rules as the state motor fuel tax (enforcement, definitions, penalties, etc.) except for the rate. If a statewide motor-fuel excise tax is enacted within four years of ratification, the rate would drop to two cents per gallon and the distributions would be adjusted to reflect the statewide tax.

Who It Affects

• Dale County residents, businesses, and others who purchase motor fuels in the county would pay the new excise fee (up to 5 cents per gallon), with the tax collected alongside the state motor fuel tax.
• Incorporated cities and towns within Dale County (except the City of Ozark) would receive a share of the revenue (two cents per gallon) for local road and bridge projects; the remainder would go to the county for county-wide road and bridge work.

Key Provisions

• Allows the Dale County Commission to levy a road and bridge maintenance and construction excise fee on motor fuels within the county, up to five cents per gallon.
• Net proceeds go into a Dale County special local transportation safety fund; two cents per gallon goes to incorporated cities or towns (excluding Ozark) and the remainder to the county for road/bridge projects.
• The county may collect the fee itself or contract with the Department of Revenue, with collection rules aligned to the state motor fuel tax and the Alabama Administrative Procedure Act.
• Proceeds are audited by the Office of Examiners of Public Accounts; the new revenue cannot reduce existing funding for transportation; government-use exemptions apply; and a statewide tax within four years could reduce the rate to two cents with adjusted distribution.
• An election is required to adopt the amendment and would be decided at the next general election.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Constitutional Amendments