HB560 Alabama 2010 Session

Summary

Primary Sponsor

Demetrius C. Newton

Democrat

Co-Sponsors

Mary Sue McClurkinAllen TreadawayDickie DrakePat MooreGregory CanfieldElwyn ThomasPatricia ToddOliver RobinsonEarl F. HilliardLawrence McAdory

Session

Regular Session 2010

Title

Jefferson Co., automobile rental tax, operative date of tax immediately, Act 2001-550, 2001 Reg. Sess. am'd.

Summary

This bill would delay Jefferson County's automobile rental tax until bond-counsel certification shows enough revenue to cover debt service on a $300 million bond, using funds from this act and specified related sources.

What This Bill Does

It amends Section 7 of Act 2001-550 to set a conditional operative date for the county's automobile rental tax. The tax would only become effective on the date bond counsel certifies to the revenue director that revenues from this act, plus House Bills 479 and 481 of 2001 and any other revenue sources (including city or county funds), are sufficient to provide debt service for a $300 million bond issue. The overall act remains effective upon passage and governor approval, but the tax operative date depends on that certification.

Who It Affects

• Car rental customers in Jefferson County, who would pay the automobile rental tax once it becomes operative
• Car rental businesses in Jefferson County, which would collect and remit the tax
• Jefferson County government and the bond issuer, which would rely on the tax revenue for debt service once it becomes operative
• Bond counsel and the revenue director, who would handle the certification process to trigger operativity

Key Provisions

• Operative date of the Jefferson County automobile rental tax is conditional: it occurs only when bond counsel certifies to the revenue director that revenues from this act, along with House Bills 479 and 481 (2001), and other sources (including city and/or county revenues), are sufficient to provide debt service on a $300,000,000 bond issue
• The act itself becomes effective immediately after passage and governor approval, but the tax cannot become operative until the certification condition is met

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Jefferson County