HB183 By Representative Shiver RFD Local Legislation Rd 1 05-MAR-15

A BILL TO BE ENTITLED AN ACT

Relating to Monroe County; to authorize the Monroe County Commission to call for a referendum on the levy of an excise tax on gasoline or motor fuel not to exceed five cents ($.05) per gallon for specific road and bridge projects identified by the county prior to the referendum; to provide that the excise tax could only be in effect for a period not to exceed five years; and to provide for subsequent local referendums asking that new levies be authorized.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. For the purposes of this act, the following terms shall have the following meanings:

(1) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction of the distributor in interstate commerce.

(2) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute commonly used in internal combustion engines, including any other inflammable liquid or substance by whatever name it may be known and sold, used as a fuel for the propulsion of motor vehicles. The term does not include biofuels, aviation fuels, or those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes.

(3) MOTOR FUEL. Diesel fuel, tractor fuel, distillate, kerosene, jet fuel, or any substitute therefor. The term does not include biofuels, aviation fuels, off-road diesel fuel, or those products commercially known as kerosene oil, fuel oil, or crude oil, when used for lighting, heating, or commercial purposes.

(4) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated or otherwise, singular or plural.

(5) PROJECT LIST. A list of road or bridge projects, or both, designated by the county commission to be funded by the proceeds of the county excise tax on gasoline and motor fuels authorized under this act.

(6) PUBLIC TRANSPORTATION. Public transit using roads, rail, high speed rail, airports, or waterways.

(7) STORER. Any person who ships, causes to be shipped, or receives in any quantities, stores in any manner, and withdraws or uses gasoline or motor fuel for any purpose.

Section 2. (a) The Monroe County Commission, by resolution, may call for a local referendum on the question of whether to authorize the Monroe County Commission to levy a county excise tax on gasoline and motor fuels under the terms and conditions and for the purposes set out in this act. The resolution shall be adopted by affirmative vote of a majority of the members of the county commission at a regular meeting of the county commission, and shall include the proposed levy amount, which may not exceed five cents ($.05) per gallon, and the duration, which may not be for a period more than five years from the date of levy.

(b) Prior to the adoption of a resolution calling for a local referendum as provided in subsection (a), the Monroe County Commission shall compile a project list of the local transportation projects that will be funded with the proceeds of a county excise tax on gasoline and motor fuels levied pursuant to this act. The project list may include public transportation projects and projects within the corporate limits of one or more of the municipalities within the county. The project list shall be based upon an estimate of revenues anticipated from the tax levy and the estimated cost of each project considered for inclusion in the project list. The total estimated cost anticipated under the final project list shall not equal more than 120 percent of the estimated revenues anticipated from the levy. The Monroe County Commission shall consider the needs of each district in the county in determining what projects to include on the project list and shall approve the project list by affirmative vote of a majority of the members of the Monroe County Commission at the same time it adopts the resolution required in subsection (a).

(c) The project list may not be altered after it is adopted. No funds collected from the tax authorized herein may be allocated to projects other than those included in the project list of the county until all of the projects are completed. Notwithstanding the foregoing, in the event of a state of emergency declared by the Governor, funds may be utilized to repair damage to a road or bridge directly resulting from the event for which the state of emergency was declared. The project list shall at all times be posted in conspicuous places at the county courthouse, the county commission office, the county highway department, and any other places deemed appropriate by the county commission. If the referendum fails, the posting requirement will no longer apply.

(d) If the Monroe County Commission adopts the resolution required for calling a local referendum, the resolution shall be forwarded to the judge of probate at least 60 days prior to the next primary or general election held for another purpose in the county with a request that the local referendum be placed on the ballot for that election. The referendum shall be held only in conjunction with a primary or general election or in conjunction with any other countywide election held for another purpose in the county and shall be conducted in accordance with the election laws of the state. The following language shall be included on the ballot:

"Do you authorize the Monroe County Commission to levy for a period of ____ (insert time period) a _____ cents per gallon county excise tax on gasoline and motor fuels to provide funding for road and bridge projects itemized by the county commission on a project list adopted by the Monroe County Commission on ________ (insert date)?"

"____Yes ____No."

Section 3. If the voters in the county approve the local referendum authorizing the county commission to levy a county excise tax on gasoline and motor fuels as provided in Section 2, the county commission may levy an excise tax on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline or motor fuel within the county at the rate and for the time period specified in the resolution. The county commission, applying all procedures set out in Section 2, may call for subsequent local referendums on the question of new levies. No levy or combination of levies pursuant to this act shall at any time total in excess of five cents ($.05) or continue more than five years from the date of the levy.

Section 4. Except as otherwise specifically provided in this act, the excise tax shall be collected in the same manner and at the same time as the state excise tax on gasoline, shall parallel the corresponding state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations, direct pay permits and drive-out certificate procedures, statutes of limitation, penalties, fines, punishments, and deductions as applicable to the corresponding state tax, including provisions for the enforcement and collection of taxes. The tax shall not be levied by the county commission upon any gasoline or motor fuel when used in governmental functions by the state, an agency of the state, county governing agencies, municipalities, and boards of education.

Section 5. The county commission may contract with the Department of Revenue to administer and collect the tax or it may administer and collect, or contract for the collection of the county excise tax as authorized in Section 11-3-11.2, Code of Alabama 1975, provided the tax is collected at the same time as the state tax is due to be paid to the department. Any county commission which elects to administer and collect, or contract for the collection of, the excise tax shall have the same rights, remedies, power, and authority, including the right to adopt and implement the same procedures, as would be available to the Department of Revenue if the tax or taxes were being administered, enforced, and collected by the department. Any rules adopted or utilized by the county or its designee shall be consistent with the rules adopted through the provisions of the Alabama Administrative Procedure Act by the Department of Revenue for the corresponding state tax.

Section 6. (a) The proceeds of any taxes imposed under authority of this act shall be deposited into a special local transportation safety fund to be expended for the maintenance, improvement, replacement, and construction of county-maintained roads and bridges, as matching funds for federal projects, for public transportation purposes, or, with the consent of the municipality, municipally-maintained roads and bridges. All records shall be audited by the Office of Examiners of Public Accounts in the same manner as all other county funds.

(b) Except as provided in subsection (c), the county commission shall be the awarding authority for all projects funded by the proceeds of the tax levied pursuant to this act. All contracts shall be awarded to licensed contractors authorized to work in the State of Alabama for road and bridge maintenance, improvement, replacement, or construction projects. All contracts shall be bid, awarded, and executed pursuant to Title 39, Code of Alabama 1975.

(c) The proceeds of the tax may be used to match federal funds made available through the State Department of Transportation. In that case, the revenue shall be retained in the local transportation safety fund and disbursed as required by the department.

(d) Not more than 30 percent of the proceeds of the excise tax authorized in this act may be used to purchase necessary materials for projects to be performed by county work forces. The county shall not use proceeds of any excise tax levied pursuant to this act on salaries, benefits, or any other form of compensation for county employees or officials or for the purchase, lease, or maintenance of equipment.

(e) Except as provided in subsection (c), all projects funded from the proceeds of the excise tax authorized in this act for road and bridge maintenance, improvement, replacement, or construction on roads or bridges with less than 2,500 average daily traffic shall be designed in a manner consistent with the standards for low volume roads as established in the County Road Design Policy for Low Volume Roads adopted by the State Department of Transportation. All projects for roads and bridges which have greater than 2,500 average daily traffic shall be designed in a manner consistent with the most current edition of the State Department of Transportation Standards and Specifications for Roadway Constructions.

Section 7. The county engineer shall provide to the county commission an annual report detailing expenditures made from the local transportation safety fund and the status of each project included on the project list. The written report covering the previous fiscal year shall be submitted no later than the first regular county commission meeting in January of each year and shall be made available to the public for inspection, including posting on the county's website, if available. The report shall also be forwarded to the Association of County Commissions of Alabama for posting on its website.

Section 8. All laws or parts of laws which conflict with this act are repealed to the extent of such conflict; provided, however, that nothing in this act shall be construed to repeal, modify, or supersede any other provisions of general or local law providing county funding for county road and bridge projects.

Section 9. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.

Monroe County

County Commissions

Tax

Gasoline Tax

Elections

Counties