SB501 Alabama 2010 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Co-Sponsors

Rodger SmithermanHenry Eugene “Hank” Erwin Jr.Linda Coleman-MadisonPriscilla Dunn

Session

Regular Session 2010

Title

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

Summary

Jefferson County would implement an automobile rental tax, but the tax would only start on a date certified as sufficient to cover debt service on a $300 million bond issue.

What This Bill Does

The bill amends Section 7 of Act 2001-550 to authorize an automobile rental tax in Jefferson County. The operative date for the tax is set to occur only when bond counsel certifies that revenues from this act and other specified sources are enough to pay debt service on a $300 million bond. The act itself becomes effective immediately after passage and the governor's approval.

Who It Affects

• Jefferson County residents and visitors who rent cars would be subject to the automobile rental tax once operative.
• Jefferson County government, the revenue director, bond counsel, and entities issuing or backing the $300 million bond would determine and rely on revenue sufficiency for debt service.

Key Provisions

• Adds authorization for an automobile rental tax in Jefferson County by amending Section 7 of Act 2001-550.
• Operative date is conditional on bond counsel certifying that revenues from this act and from House Bills 479 and 481 and other sources are sufficient to provide debt service on a $300,000,000 bond issue.

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