HB491 Alabama 2021 Session

Updated Feb 22, 2026

Summary

Primary Sponsor: Harry Shiver
Republican
Session: Regular Session 2021
Title: Monroe Co., sales and use tax, co. commission authorized to levy, Monroe Co. Highway Repair and Maintenance Fund, created
Summary: Monroe County would be allowed to create a temporary local sales tax of up to 1% to fund road paving and maintenance through a dedicated Monroe County Highway Repair and Maintenance Fund.
What This Bill Does
The county commission can levy up to a 1% sales tax for a set period, starting 60 days after the act becomes effective, with an expiration date the commission sets. Proceeds go into the Monroe County Highway Repair and Maintenance Fund to be used only for paving existing unpaved roads and for maintenance, repair, and replacement of roads, highways, and bridges in the county. The tax is collected in the same way as other county sales taxes, and the county has enforcement rights and can place a lien on property for unpaid taxes. By December 1 each year, the county must certify to the Department of Examiners of Public Accounts that the proceeds were used only for the designated road projects.

Who It Affects
Monroe County residents and businesses who would pay the new tax on taxable goods and services (subject to exemptions) and who benefit from improved roads.
Monroe County Commission and county officials who would set the tax expiration, collect and administer the fund, enforce the tax, and report annual use of the proceeds.

Key Provisions
The Monroe County Commission may levy an additional sales and use tax up to 1% for a set period, starting 60 days after the act and with an expiration date set by the Commission.
A new Monroe County Highway Repair and Maintenance Fund is created to receive and hold the tax proceeds for road paving and maintenance in the county.
Proceeds may not be used for salaries or benefits of state or contract employees (except as part of direct project costs), nor for non-permanent equipment or herbicides.
The tax is collected like other county sales taxes, with existing tax laws applying and the county able to enforce collection and liens for unpaid taxes.
An annual certification must be filed by December 1 confirming that proceeds are used solely for paving and maintaining county roads, highways, and bridges.
Goods and services that are currently exempt from the state sales tax remain exempt from this county tax.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Monroe County