SB377 Summary

• Authorizes the Colbert County Commission to levy a road and bridge construction excise tax on gasoline, blended fuel, and diesel fuel at a rate not to exceed $0.03 per gallon.

• Tax collection responsibility is primarily on distributors, with retail dealers and storers liable if the distributor fails to collect.

• Two-thirds of net tax proceeds go to the county for road and bridge construction; one-third is distributed to municipalities based on population percentage.

• Exempts from taxation motor fuel used by federal and state governments, municipalities, schools, interstate commerce, aviation fuel, and certain refinery and fuel blending operations.

• County commission may administer the tax directly, contract for collection, or have the Department of Revenue administer it; funds cannot be used for salaries, wages, equipment purchases, or maintenance.