Resolution 1596-2026 authorizes issuance of a municipal sales and use tax exemption certificate for ALDOT’s I-10 Mobile River Bridge and replacement Bayway project within Spanish Fort’s taxing jurisdiction. The exemption, effective September 1, 2026 for ten fiscal years, applies to tangible personal property that becomes a permanent part of this large transportation project, and is intended to facilitate timely mobilization once a design-build contract is awarded. While the City is not the contracting authority for the core construction, the resolution confirms a long, capital-intensive build touching Spanish Fort, with contractors and subcontractors designated by the City Clerk eligible for local tax relief.Vendors in heavy civil construction, materials, systems integration, and local support services can track ALDOT’s design-build award and use this municipal stance to anticipate significant construction and related sub-contracting opportunities in and around Spanish Fort over the next decade.

City resolution facilitates use of Alabama Code §23-2-153(e) local tax exemptions for the bridge/Bayway project; ALDOT remains the primary owner and contracting agency.