HB360 Alabama 2018 Session

This bill would allow a county commission to call for a local referendum to authorize the commission to levy an excise tax on gasoline or diesel fuel not to exceed five cents ($.05) per gallon for specific road and bridge projects identified by the county prior to the referendum

The resolution calling for a referendum would specify the amount of the levy and the duration of the levy which could not exceed five years

Subsequent local referendums on additional levies would be authorized under the same procedures as the original referendum

Relating to gasoline and diesel fuel taxation; to authorize a county commission to call for a referendum on the levy of an excise tax on gasoline and diesel fuel not to exceed five cents ($.05) per gallon for specific road and bridge projects identified by the county prior to the referendum; to provide that the excise tax could only be in effect for a period not to exceed five years; and to provide for subsequent local referendums asking that new levies be authorized.