HB573 Summary

• Proposes a constitutional amendment authorizing Dale County Commission to levy an excise fee on motor fuels at a rate not exceeding five cents ($0.05) per gallon.

• Fee collection shall occur at the same time as the state excise tax and follow the same definitions, exemptions, and procedures as applicable state tax, with exemptions for government and educational entity usage.

• Net proceeds deposited into a Dale County special local transportation safety fund shall be distributed with two cents per gallon going to incorporated cities and towns (except Ozark) and remaining proceeds used by the county for road and bridge maintenance, improvement, replacement, and construction.

• If Alabama enacts a statewide motor fuel excise fee with proceeds distributed to counties and cities within four years of ratification, the county rate shall be reduced to two cents ($0.02) per gallon.

• Amendment prohibits incorporated cities and towns in Dale County (except Ozark) from levying privilege licenses or excise taxes on liquid motor fuels on a quantity basis following ratification, though ordinary business licenses remain permitted.