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HB390 Alabama 2010 Session

Updated Feb 27, 2026
Notable

Summary

Co-Sponsor
Harry Shiver
Session
Regular Session 2010
Title
Monroe Co., sales and use tax, county commission authorized to levy, revenue from tax for property annexed to Monroeville after January 1, 2010, to be retained by county with the exception of two parcels, Act 85-898, 1985 2nd Sp. Sess. am'd.
Summary

HB390 would authorize Monroe County to levy a special one-cent sales tax and set how the money is distributed to Monroeville, Frisco City, and Excel, with minimums, conditions, and post-2010 annexation restrictions.

What This Bill Does

It amends Act 85-898 to authorize the Monroe County Commission to levy a one-cent sales tax in the county and directs how receipts are distributed to three municipalities. Monroeville would receive one-half of the one-cent tax collected within its limits; Frisco City and Excel would each receive one-half of the one-cent tax with minimum annual amounts ($30,000 for Frisco City and $2,750 for Excel) plus additional annual appropriations ($15,000 to Frisco City and $10,000 to Excel). It sets conditions that can remove these appropriations if the county provides garbage collection in the municipality and restricts appropriations for revenue from property annexed after January 1, 2010 (except for two specified parcels). It also allows the county to provide additional appropriations from the general fund via a resolution and clarifies that extra funds come from the general fund where the tax receipts are deposited; the act becomes effective immediately after governor approval.

Who It Affects
  • Residents and businesses in Monroe County who would pay the new one-cent sales tax and potentially benefit from numeric minimum distributions to Monroeville, Frisco City, and Excel.
  • Monroe County government and the three affected municipalities (Monroeville, Frisco City, Excel) as they implement the tax, determine distributions, handle any additional appropriations, and enforce conditions related to garbage service agreements and annexation-related revenue.
Key Provisions
  • Authorizes Monroe County to levy a special one-cent sales tax and distributes receipts to three municipalities (Monroeville, Frisco City, Excel) as specified.
  • Distribution details: Monroeville receives one-half of the one-cent tax within its corporate limits; Frisco City and Excel receive one-half each with minimum annual amounts ($30,000 for Frisco City; $2,750 for Excel) plus additional annual appropriations ($15,000 to Frisco City; $10,000 to Excel).
  • Conditions on appropriation: if the county agrees to operate garbage collection in a municipality, that municipality’s appropriation does not apply, and is not paid for revenue from property annexed after Jan 1, 2010 except for two specified parcels.
  • Additional appropriations: the Monroe County Commission may authorize extra amounts from the tax receipts to municipalities from the general fund by resolution.
  • Post-2010 annexation restrictions: revenue from properties annexed to Monroeville after Jan 1, 2010 generally does not qualify for appropriation, with specific parcels listed as exceptions.
  • Effective date: the act becomes effective immediately 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
Monroe County

Bill Actions

Delivered to Governor at 10:15 a.m. on March 2, 2010.

Assigned Act No. 2010-196.

Clerk of the House Certification

Signature Requested

Enrolled

Passed Second House

Motion to Read a Third Time and Pass adopted Roll Call 398

Third Reading Passed

Read for the second time and placed on the calendar

Read for the first time and referred to the Senate committee on Local Legislation No. 1

Motion to Read a Third Time and Pass adopted Roll Call 136

Third Reading Passed

Read for the second time and placed on the calendar

Read for the first time and referred to the House of Representatives committee on Local Legislation

Bill Text

Votes

Motion to Read a Third Time and Pass

January 28, 2010 House Passed
Yes 18
Abstained 61
Absent 24

Motion to Read a Third Time and Pass

February 25, 2010 Senate Passed
Yes 26
Abstained 3
Absent 6

Documents

Source: Alabama Legislature