HB561 - Washington County Gasoline Excise Tax

• Authorizes Washington County Commission to levy an excise tax on the sale, distribution, storage, or withdrawal of gasoline and motor fuel at a rate not to exceed 2 cents ($0.02) per gallon.

• Tax exemptions apply to interstate commerce transactions and fuel used in governmental functions by the State of Alabama, county agencies, municipalities, and school boards.

• Requires distributors, retail dealers, and storers to file monthly reports by the 20th of each month and pay the tax owed; false statements constitute perjury.

• Tax revenues shall be deposited into a special county fund for bridge replacement, bridge construction, and resurfacing of existing paved roads in Washington County.

• Sections 1-9 become effective only upon approval by a majority of qualified Washington County voters in a referendum held in conjunction with the next regularly scheduled or special county election.