HB14 Alabama 2010 Session

Summary

Primary Sponsor

Joseph C. Mitchell

Democrat

Session

Regular Session 2010

Title

Mobile Arts Council, Inc., exempt from state, county, and municipal sales and use tax, property owned and used by exempt from state, county, and local ad valorem tax

Summary

The bill would exempt Mobile Arts Council, Incorporated from all state, county, and local sales and use taxes and from ad valorem taxes on property it owns or uses.

What This Bill Does

It would remove the obligation for the Mobile Arts Council to pay or collect sales and use taxes. It would also shield all property owned and used by the Council from state, county, and local ad valorem taxes. The changes would take effect on the first day of the third month after the bill is passed and approved by the Governor.

Who It Affects

• Mobile Arts Council, Incorporated — would be exempt from paying and collecting sales and use taxes and from ad valorem taxes on its property.
• State, county, and local governments — could lose potential tax revenue from sales, use, and ad valorem taxes related to the Council and its property.

Key Provisions

• Exempts Mobile Arts Council, Incorporated from all state, county, and municipal sales and use taxes.
• Exempts all property owned and used by the Mobile Arts Council, Incorporated from state, county, and local ad valorem taxes.
• Effective date: the first day of the third month after passage and Governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation