HB539 Summary

• Proposes a local constitutional amendment authorizing the Geneva County Commission to levy an excise fee on motor fuels at a rate not to exceed $0.05 per gallon.

• Fee collection shall follow the same procedures, definitions, exemptions, and regulations as the state motor fuel excise tax, with exemptions for state, county, municipal, and educational use.

• Net proceeds from the fee shall be deposited into a special local transportation safety fund for road and bridge maintenance, improvement, replacement, and construction, with 2 cents per gallon distributed to incorporated cities and towns.

• If Alabama enacts a statewide motor fuel excise fee within four years, the county rate shall be reduced to $0.02 per gallon with revised distribution percentages between the county and municipalities.

• Municipalities in Geneva County are prohibited from levying separate privilege licenses or excise taxes on motor fuel sales on a quantity basis after ratification.