HB652 Alabama 2012 Session

Summary

Primary Sponsor

Jack Williams

Republican

Session

Regular Session 2012

Title

Taxation, occupational tax authorized in county which had levied an occupational tax within the past 20 years, and where a public university is located with a medical school

Summary

HB652 would let eligible Alabama counties with a public university that has a medical school reimpose an occupational tax and send 20% of the proceeds to the university for research or construction.

What This Bill Does

The bill allows a county that has levied an occupational and license tax within the past 20 years to reimpose that tax on the same terms as before, but only if there is a public university in the county operating a medical school. Twenty percent of the tax revenue would go to the university for scientific, medical, and innovative research or construction projects, with the remaining funds going to the county general fund. It would take effect on the first day of the third month after it passes and is approved by the Governor.

Who It Affects

• Counties that have levied an occupational and license tax in the past 20 years and have a public university in the county that operates a medical school would be allowed to reimpose the tax under their previous terms.
• Public universities in those counties with medical schools would receive 20% of the tax proceeds for scientific, medical, and innovative research or construction projects.

Key Provisions

• A county meeting the 20-year prior levy condition may reimpose the occupational and license tax on the same terms and conditions as previously imposed, if there is a public university in the county that operates a medical school.
• Twenty percent of the tax proceeds shall be transferred to the university for scientific, medical, and innovative research projects or construction projects, with the remaining balance distributed to the county general fund.
• The act becomes effective on the first day of the third month following its passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation