HB 434 Summary

• Authorizes Monroe County Commission to call a local referendum to levy an excise tax on gasoline and motor fuel not to exceed $0.05 per gallon for road and bridge projects.

• Tax levy duration limited to a maximum of 5 years, with the county commission specifying the exact levy amount and duration in the referendum resolution.

• County must compile a project list of specific road and bridge projects prior to the referendum, with total estimated project costs not exceeding 120 percent of anticipated tax revenues.

• Tax collected using same procedures and timing as state gasoline excise tax, with proceeds deposited into a special local transportation safety fund for road and bridge maintenance, improvement, replacement, and construction.

• County engineer required to submit annual report to county commission detailing fund expenditures and project status, made available to the public and posted on the Association of County Commissions of Alabama website.