SB386 Summary

• County commissions may call for local referendums to authorize a county excise tax on gasoline and motor fuel not exceeding $.05 per gallon for road and bridge projects.

• Tax levy duration may not exceed five years, with the specific amount and duration specified in the referendum resolution and approved by voters.

• County commission must compile and approve a project list prior to the referendum identifying specific road and bridge projects to be funded, with total estimated costs not exceeding 120 percent of anticipated revenues.

• Tax collected by distributors, retail dealers, or storers with exemptions for federal/state government use, interstate commerce, dyed diesel fuel, aviation fuel, and certain other uses.

• Proceeds deposited into a special local transportation safety fund for county road and bridge maintenance, improvement, and construction, with annual reporting required to the public and Association of County Commissions of Alabama.