SB230 Alabama 2010 Session

Summary

Primary Sponsor

Larry MeansMayor

Democrat

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

SB230 changes Etowah County's sales tax distribution to allow using some proceeds for school and college salaries during proration and redefines how the remaining funds are allocated.

What This Bill Does

It amends how net proceeds from the county's sales and use tax are distributed, adding a provision that during proration the funds may be used to pay salaries of certified school personnel and Gadsden State Community College. It also sets specific allocations for local centers and rescue squads, and then divides the remaining money among schools, the college, county services, development committees, a library program, and volunteer fire departments. The bill creates governance and oversight for districts and libraries and specifies that school boards administer the funds and can issue bonds if needed.

Who It Affects

• Smeltzer Education Training Center receives $60,000 annually from the proceeds.
• Mental Retardation 310 Center receives $50,000 annually.
• Etowah County Rescue Squad receives $10,000 annually.
• Attalla Rescue Squad receives $5,000 annually.
• Gadsden School System, Etowah County School System, and Attalla School System receive 85% of the 50% portion allocated to construction/maintenance of schools, distributed by average daily attendance.
• Gadsden State Community College receives 15% of the 50% portion allocated to construction/maintenance of schools.
• During proration, the Governor's action allows the remaining proceeds to be used to pay salaries of certified school personnel or Gadsden State Community College staff.
• Etowah County General Fund is allotted 70% of the remaining 50% for juvenile detention, debt retirement, senior citizen services, and public safety.
• Etowah County Community Development Committee receives 18% of the remaining 50% for district-specific projects.
• Etowah County Library Committee receives 6% of the remaining 50% for library-related funding, including $2,500 to each public school library annually.
• County volunteer fire departments share 6% of the remaining 50% for their funding.

Key Provisions

• Initial 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): Fifty percent of the remaining proceeds are for construction, maintenance, equipment, or supplies, with 85% to the Gadsden School System, the Etowah County School System, and the Attalla School System (pro rata by official average daily attendance) and 15% to Gadsden State Community College; school boards administer funds and may issue bonds.
• Five(b): If proration is declared in the state education trust fund budget, the remaining proceeds may be used to pay salaries of certified school personnel or Gadsden State Community College staff, only when the education trust fund budget is in proration.
• Six: Seventy percent of the remaining 50% goes to the Etowah County General Fund for juvenile detention, debt retirement, senior citizen services, and public safety; the county pays insurance, utilities, and maintenance of unincorporated-area community buildings with funds from the Community Development Committee; future unincorporated-area construction requires county commission approval.
• Seven: Eighteen percent of the remaining 50% goes to the Etowah County Community Development Committee; funds are divided equally among the county's three House districts and spent only on district projects; expenditures require approval by both district appointees (House and Senate).
• Eight: Six percent of the remaining 50% goes to the Etowah County Library Committee; $2,500 is distributed annually to each public school library.
• Nine: Six percent of the remaining 50% is shared equally among county volunteer fire departments.
• Section 2: Effective date; the act takes effect immediately after passage and governor 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

Etowah County