AL HB470

Department of Revenue must develop and make available by September 30, 2018, a single electronic filing and payment system for county and municipal motor fuel taxes.

System is free to use for both taxpayers and local taxing jurisdictions; Department of Revenue provides up to $1,000,000 over three years to help local jurisdictions interface with the system.

All local taxing jurisdictions must authorize use of the system for taxpayers required to file motor fuel tax returns, though use is not mandatory for taxpayers.

Establishes Local Motor Fuel Tax Advisory Committee with representatives from county government (3), municipal government (3), retail community (2), and one each from county/municipal government and business community (nonvoting), to advise on system development and functionality.

Department of Revenue may not impose fees on local taxing jurisdictions for system maintenance or operation; act becomes effective for tax periods beginning after September 30, 2018.