AL HB463

Authorizes Washington County Commission to levy a 1% sales and use tax beginning February 1, 2017, with a reduced rate of 0.5% on registered motor vehicles, and a 1% leasing tax on equipment and passenger vehicles.

Exempts from taxation all sales currently exempt under state sales and use tax statutes.

Requires the Department of Revenue to collect the taxes using state collection procedures, with a maximum 5% collection fee deducted before funds are distributed to the county.

Directs all tax proceeds to a county special revenue fund to be used exclusively for maintenance, repair, replacement, or construction of roads and bridges in Washington County.

Makes the act operative only upon approval by a majority of qualified electors voting in a referendum to be held with the next regularly scheduled general election.