HB572 By Representatives Lee, Clouse and Chesteen RFD Local Legislation Rd 1 27-APR-16

SYNOPSIS: This bill would propose a local constitutional amendment to the Constitution of Alabama of 1901, relating to Houston County, to authorize the Houston County Commission to levy a road and bridge maintenance and construction excise fee on motor fuels.

A BILL TO BE ENTITLED AN ACT

To propose an amendment to the Constitution of Alabama of 1901; relating to Houston County; to authorize the Houston County Commission to levy a road and bridge maintenance construction excise fee on motor fuels; and to provide for the distribution of proceeds to a special transportation safety fund to be used for road and bridge maintenance and construction in the county.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. The following amendment to the Constitution of Alabama of 1901, is proposed and shall become valid as a part of the Constitution when all requirements of this amendment are fulfilled:

PROPOSED AMENDMENT

(a) For the purposes of this amendment, the following terms shall have the following meanings:

(1) DISTRIBUTOR. The term as defined in Section 40-17-322, Code of Alabama 1975.

(2) MOTOR FUEL. Gasoline, blended fuel, and diesel fuel as those terms are defined in Section 40-17-322, Code of Alabama 1975.

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

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

(b) The Houston County Commission may levy a road and bridge maintenance and construction excise fee on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, motor fuels within the county at the rate not to exceed five cents ($0.05) per gallon.

(c) The county commission shall provide for collection of the fee. Except as otherwise specifically provided in this amendment, the fee shall be collected at the same time as the state excise tax on motor fuels, shall parallel the corresponding state tax levy, except for the rate of fee, 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 unless the county commission provides otherwise. The excise fee shall not be levied by the county commission upon any motor fuel when used in governmental functions by the state, an agency of the state, county governing agencies, municipalities, and boards of education.

(d) The county commission may contract with the Department of Revenue to administer and collect the excise fee or it may administer and collect, or contract for the collection of the county excise fee as authorized in Section 11-3-11.2, Code of Alabama 1975. Any county commission which elects to administer and collect, or contract for the collection of, the excise fee 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 excise fee was 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 excise tax.

(e) The net proceeds of any excise fee imposed under authority of this amendment shall be deposited into a Houston County special local transportation safety fund to be expended for the maintenance, improvement, replacement, and construction of roads and bridges in the county as follows:

(1) Two cents of the net proceeds from the excise fee collected on each gallon of motor fuel sold within the corporate limits of any incorporated active city or town shall be distributed to the city or town to be used for the purposes provided in this section.

(2) The remainder of the net proceeds from the excise fee shall be used by the county for the purposes provided in this amendment.

(f) All records shall be audited by the Office of Examiners of Public Accounts in the same manner as all other county and municipal funds.

(g) The additional revenue available in Houston County for maintenance, improvement, replacement, and construction of roads and bridges from any excise fee levied pursuant to this amendment shall not in any way reduce funding by the county or any municipality for the maintenance, improvement, replacement, and construction of roads and bridges as provided prior to this amendment.

(h) If the State of Alabama enacts a statewide excise fee on motor fuels with the proceeds distributed to counties and cities in the state within four years of the ratification of this amendment, the rate established in this amendment shall be lowered to two cents ($0.02) per gallon, and one-half of the net proceeds shall be distributed as provided in subdivision (1) of subsection (e) and the remainder of the net proceeds shall be distributed as provided in subdivision (2) of subsection (e).

(i) After the ratification of this amendment, no incorporated city or town in Houston County shall levy or collect a privilege license or excise tax on any liquid motor fuel upon the business of selling, delivering, withdrawing from storage, or keeping in storage the motor fuels on a quantity basis; provided, however, this limitation shall not apply to the ordinary license to do business in the municipalities.

(j) Act 82-727 of the 1982 Second Special Session (Acts 1982 First, Second, and Third Special Session, p. 183), upon the implementation of any excise fee pursuant to this amendment, is hereby repealed.

Section 2. An election upon the proposed amendment shall be held at the next general election in accordance with Amendment 555 to the Constitution of Alabama of 1901, now appearing as Section 284.01 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, and the election laws of this state.

Section 3. The appropriate election official shall assign a ballot number for the proposed constitutional amendment on the election ballot and shall set forth the following description of the substance or subject matter of the proposed constitutional amendment:

"Relating to Houston County, proposing an amendment to the Constitution of Alabama of 1901, to authorize the Houston County Commission to levy a road and bridge maintenance construction excise fee on motor fuels; and to provide for the distribution of proceeds to a special transportation safety fund to be used for road and bridge maintenance and construction in the county.

"Proposed by Act _________"

This description shall be followed by the following language:

"Yes ( ) No ( )."

Constitutional Amendments

Elections

Houston County

Excise Tax

Motor Fuel

County Commissions

Counties

Highways, Roads, and Bridges