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SB281 INTRODUCED
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SB281
MSYQ5W1-1
By Senators Coleman-Madison, Waggoner, Smitherman, Woods,
Coleman, Roberts, Shelnutt
RFD: Jefferson County Legislation
First Read: 10-Feb-26
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MSYQ5W1-1 01/12/2026 JRF (F)JRF 2025-3576
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First Read: 10-Feb-26
A BILL
TO BE ENTITLED
AN ACT
Relating to Jefferson County; to provide funding for
the maintenance and operation of City Walk Birmingham; to
allocate two million dollars ($2,000,000) annually from gas
tax revenues to City Walk Birmingham; to require Jefferson
County to allocate one million six hundred thousand dollars
($1,600,000) of annual gas tax revenues to City Walk
Birmingham; to require the municipalities of Jefferson County
to allocate the aggregate of four hundred thousand dollars
($400,000) of annual gas tax revenues to City Walk Birmingham
based on each municipality's proportional share of gas tax
revenues received within Jefferson County; and to provide for
the administration and distribution of the funds.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. The Legislature finds that City Walk
Birmingham is a transportation-adjacent asset that promotes
economic development, tourism, and recreation within Jefferson
County and the City of Birmingham. It is the intent of the
Legislature by passage of this act to provide a stable and
equitable funding mechanism to support the ongoing
maintenance, programming, and operation of City Walk
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maintenance, programming, and operation of City Walk
Birmingham for the benefit of residents of Jefferson County.
Section 2. For the purposes of this act the following
terms have the following meanings:
(1) CITY WALK BIRMINGHAM. The public and civic space
located beneath and adjacent to Interstate 20/59 within the
corporate city limits of Birmingham.
(2) COUNTY. Jefferson County, Alabama.
(3) GAS TAX REVENUES. Gas tax revenues distributed to
Jefferson County and municipalities within the county pursuant
to state motor fuel tax laws and allocated for road, bridge,
and transportation-related purposes.
(4) MUNICIPALITIES. All incorporated municipalities
located wholly or partially within Jefferson County.
Section 3. (a) There is hereby annually allocated a
total sum of two million dollars ($2,000,000) from gas tax
revenues distributed to Jefferson County and municipalities
within the county to be used solely for the support,
maintenance, improvement, and related public purposes of City
Walk Birmingham.
(b) The allocation is as follows:
(1) Jefferson County shall be responsible for one
million six hundred thousand dollars ($1,600,000).
(2) The municipalities of Jefferson County shall
collectively be responsible for four hundred thousand dollars
($400,000).
a. Each municipality's share of the municipal portion
of the allocation shall be calculated based on the percentage
of total state gas tax revenues received by that municipality
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of total state gas tax revenues received by that municipality
within Jefferson County for the most recently completed fiscal
year.
b. A municipality's required allocation amount shall
equal the amount of municipal gas tax revenues received by
that municipality divided by the total municipal gas tax
revenue received in Jefferson County multiplied by four
hundred thousand dollars ($400,000).
Section 4. (a) Jefferson County is authorized to
withhold or collect the required municipal contributions from
future gas tax distributions to the municipalities.
(b) Jefferson County shall calculate and certify
annually the required contribution amounts for each
municipality.
(c) All funds collected pursuant to this act shall be
deposited into a dedicated account to be used for City Walk
Birmingham.
Section 5. The City of Birmingham, in coordination with
Jefferson County, shall administer the funds appropriated
under this act and shall ensure all expenditures are for
public purposes consistent with this act and applicable law.
Section 6. This act shall become effective on October
1, 2026 .
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