SB79 Alabama 2017 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Trip Pittman
Republican
Session: Regular Session 2017
Title: Baldwin Co., gasoline and motor fuel, excise tax, add'l, county commission authorized to levy, Sec. 45-2-244.044 am'd.
Summary: SB79 would let Baldwin County add up to 3 cents per gallon to the existing gasoline and motor fuel excise taxes, with the money put into a special fund and partly distributed to municipalities.
What This Bill Does
Amends Section 45-2-244.044 to authorize Baldwin County to levy an additional excise tax on gasoline and motor fuel up to 3 cents per gallon, in addition to two existing 1-cent taxes. The new tax would parallel the state excise tax and be collected in the same way as the current taxes. Net proceeds go into a special fund, must be spent on a pay‑as‑you‑go basis (not pledged to debt), and 20% would be distributed to organized municipalities in the county based on population for use in the fund. The act becomes effective immediately after governor approval.

Who It Affects
Residents and businesses in Baldwin County who buy gasoline or motor fuel would see up to 3 cents more per gallon in taxes.
Organized and active municipalities in Baldwin County would receive a share of the net proceeds (about 20%) proportional to their population to spend for fund purposes.

Key Provisions
Existing authority to levy two separate 1-cent per gallon taxes on gasoline and motor fuel remains in place.
Effective Oct 1, 2018, authorization is added for an additional tax not to exceed 3 cents per gallon, collected the same as the state tax.
Net proceeds are deposited into a special fund, spent on a pay-as-you-go basis, and not pledged for bonded debt.
Twenty percent of net proceeds are distributed to organized and active municipalities based on population, to be used by those municipalities for fund purposes.
The act becomes effective immediately upon governor's approval.

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