HB341 Alabama 2010 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Jack Page
Democrat
Co-Sponsor: Blaine Galliher
Session: Regular Session 2010
Title: Etowah Co., sales and use tax, portion of proceeds distributed to capital projects, use for salary of certified personnel of school systems and Gadsden State Community College authorized during proration, Act 95-284, 1995 Reg. Sess.; Act 2009-302, 2009 Reg. Sess.; Act 2009-591, 2009 Reg. Sess. am'd.
Summary: HB341 changes how Etowah County collects and distributes sales and use tax proceeds, creating new allocations and allowing salary payments during proration for local schools, the community college, and various county services.
What This Bill Does
It amends the distribution schedule for net proceeds from the local sales and use tax in Etowah County, adding specific initial allocations to Smeltzer Education Training Center, Mental Retardation 310 Center, and local rescue squads. It then designates 50% of the remaining proceeds for construction, maintenance, equipment, or supplies of three school systems and Gadsden State Community College, with an 85%/15% split based on average daily attendance and board administration, plus a provision to pay salaries during proration if the state Education Trust Fund is in proration. The rest of the funds are allocated to the county General Fund for various services, the County Community Development Committee, the County Library Committee (including annual funding to public school libraries), and county volunteer fire departments, with governance rules for district projects and future unincorporated-area community buildings, and the act takes effect immediately after governor approval.

Who It Affects
Etowah County school systems (Gadsden School System, Etowah County School System, Attalla School System) and Gadsden State Community College, which receive a large portion of the remaining proceeds for construction, maintenance, equipment, and salaries during proration.
Etowah County government and public services (General Fund for juvenile detention, debt retirement, senior citizen services, public safety; Community Development Committee; County Library Committee; county volunteer fire departments; and unincorporated-area community buildings) which receive various portions of the remaining proceeds and have specific oversight and maintenance responsibilities.

Key Provisions
Initial fixed allocations: $60,000 to Smeltzer Education Training Center; $50,000 to Mental Retardation 310 Center; $10,000 to Etowah County Rescue Squad; $5,000 to Attalla Rescue Squad.
Five-a paragraph: 50% of the remaining proceeds are used for construction, maintenance, equipment, or supplies; 85% goes to Gadsden School System, Etowah County School System, and Attalla School System on a pro rata basis by official average daily attendance, and 15% goes to Gadsden State Community College; school boards administer the proceeds and may issue bonds or secure financing.
Salary proration provision: if the Governor declares proration in the state Education Trust Fund budget, all of the remaining proceeds may be used to pay salaries of certified personnel at the school systems or Gadsden State Community College, only when Education Trust Fund is in proration.
60% of the remaining 50% (i.e., 70% of the 50%) to Etowah County General Fund for juvenile detention, debt retirement, senior citizen services, and public safety; county responsible for insurance, utilities, and maintenance of unincorporated community buildings using funds from the Community Development Committee; future construction requires county commission approval.
18% of the remaining 50% to Etowah County Community Development Committee; funds divided equally among three House districts for district-specific projects, with expenditures approved by district appointees and Senate appointee.
6% of the remaining 50% to Etowah County Library Committee; $2,500 annually to each public school library.
6% of the remaining 50% to be shared equally among county volunteer fire departments.
Effective date: the act becomes effective immediately following 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: Etowah County