HB762 Alabama 2010 Session

Summary

Primary Sponsor

Richard J. Laird

Independent

Session

Regular Session 2010

Title

Chambers Co., sales and use tax, county commission authorized to levy additional, amount provided for in police jurisdiction of municipality located outside the county under certain conditions, Sec. 45-9-245.02 am'd. (2010-20784)

Summary

HB762 lets Chambers County add an extra sales and use tax in the county outside the five towns’ corporate limits, with rates tied to the highest municipal rate and specific fixed rates, plus a half-rate in certain police jurisdictions outside the county.

What This Bill Does

If enacted, Chambers County could levy an additional sales and use tax in most of the county outside the corporate limits of Lanett, Valley, Lafayette, Waverly, and Five Points. The general rate would equal the highest municipal rate in the county, and auto, agricultural machinery, and manufacturing machinery would each be taxed at 2 percent. The tax could apply in the police jurisdictions of municipalities located outside the county that already have a sales tax there, but in the police jurisdictions of Lanett, Valley, Lafayette, Waverly, and Five Points the rate would be half the municipality’s rate. Items already exempt from state sales tax would remain exempt, and the tax would take effect immediately after passage.

Who It Affects

• Residents and businesses in Chambers County outside the corporate limits of Lanett, Valley, Lafayette, Waverly, and Five Points would pay the new additional tax rates.
• Residents and businesses in the police jurisdiction areas for a municipality located outside the county that has a sales tax in effect there would also be taxed, with the rate in the police jurisdictions of Lanett, Valley, Lafayette, Waverly, and Five Points set at half the corresponding municipal rate.

Key Provisions

• Amends Section 45-9-245.02 to authorize Chambers County to levy an additional sales and use tax not to exceed the highest municipal rate in the county.
• General sales tax rate is equal to the highest municipal rate; automobile sales and use tax, agricultural machinery sales and use tax, and manufacturing machine sales and use tax each set at 2%.
• Rates apply in areas outside the corporate limits of Lanett, Valley, Lafayette, Waverly, and Five Points; and also apply to the county area that is the police jurisdiction for a municipality located outside the county if that municipality’s tax is in effect there.
• In the police jurisdiction areas of Lanett, Valley, Lafayette, Waverly, and Five Points, the additional rates are one-half the corresponding municipal rates.
• Gross receipts or proceeds that are exempt from state sales tax remain exempt from this tax.
• Effective date: the act becomes effective immediately following passage and approval.

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

Subjects

Chambers County