AL HB360

County commissions may call for local referendums to authorize an excise tax on gasoline and diesel fuel not exceeding 5 cents per gallon for a period not to exceed 5 years.

County commission must compile a project list of specific road, bridge, and public transportation projects before calling a referendum, with total project costs not exceeding 120 percent of estimated tax revenues.

Tax is collected by distributors based on distributions, with retail dealers and storers liable if distributors do not collect; failure to pay results in 25 percent penalty and potential execution for collection.

Tax proceeds go into a special local transportation safety fund for maintenance, improvement, replacement, and construction of county roads and bridges, with no more than 30 percent of proceeds used for county work forces and none for employee salaries or equipment.

County engineer must submit annual reports on expenditures and project status by January of each year, made available to the public and the Association of County Commissions of Alabama.