SB298 Alabama 2010 Session

Summary

Primary Sponsor

Rodger SmithermanSenator

Democrat

Session

Regular Session 2010

Title

Counties and municipalities, taxes collected by counties for municipalities, double the amount of taxes due plus interest at current state rate required if taxes due to municipalities not paid in timely manner, Sec. 11-51-52 am'd.

Summary

SB298 would require counties that collect taxes for municipalities to pay double the taxes owed plus interest if those taxes are not paid to municipalities on time.

What This Bill Does

It amends Section 11-51-52 to impose a penalty on counties: if taxes owed to municipalities are not paid timely, the counties must pay twice the amount due plus interest at the current state rate. It preserves monthly reporting, requiring the county to include taxes collected for each municipality and send copies to the municipality's mayor within five days. It also requires municipal treasurers to provide the county tax collector a duplicate receipt for payments, with one copy forwarded to the Department of Revenue. The measure becomes effective on the first day of the third month after passage and governor approval.

Who It Affects

• Counties that collect taxes for municipalities: would face a penalty (double the late amount plus interest) if payments to municipalities are not timely, and must follow the monthly reporting and receipt procedures.
• Municipalities: would be impacted by the timing and amount of payments they receive from counties, and would have receipts and monthly reports documenting tax transfers.

Key Provisions

• Penalties for late payments: counties must pay double the amount of taxes due to municipalities plus interest at the current state rate if not paid timely.
• Monthly reporting: county tax collectors must include taxes collected for each municipality in their monthly reports and forward a copy to the municipality's mayor within five days.
• Receipt and records: municipal treasurers must give the county tax collector a duplicate receipt for taxes paid, with one duplicate forwarded to the Department of Revenue.
• Effective date: the act becomes effective on the first day of the third month following passage and approval by the Governor.

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

Subjects

Taxation