HB654 Alabama 2012 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2012
Title
Jefferson County, levy additional sales tax
Description
<p class="bill_entitled_an_act"> Relating to Jefferson County; to authorize, upon and
after the cessation of the levy in the county of certain other
county taxes as described in this act, the Jefferson County
Commission to levy and assess in the county additional excise
taxes in the form of sales and use taxes parallel to the
levies and assessments of such taxes otherwise being levied by
the county, at a rate not in excess of one per cent of the
gross receipts from the sale or the storage, use, or
consumption in the county of tangible personal property; to
provide that the provisions of the state sales and use tax
laws and regulations thereunder shall be applicable with
respect to such taxes herein authorized, except where
inapplicable, where otherwise provided for by this act, or as
otherwise provided by law; to provide that the sales and use
taxes shall not be applicable to the sales or use of
automobiles, trucks, farm and timber machinery, boats,
machinery used for manufacturing, nor to those sales or uses
presently otherwise exempt from the levy of the state sales
and use taxes; to provide for the collection of the sales and
use taxes in conjunction with the collection of sales and use
taxes otherwise levied and assessed by the county; to provide
for the calculation thereof, the maintenance of records and
reports with respect thereto, and the collection and
enforcement thereof by the county, including the imposition of
penalties for underpayment or undercollection thereof and
interest thereon; to provide that the county may engage third
parties to collect and enforce the collection of the sales and
use taxes and that the county may, within its discretion,
compensate such collecting entity for carrying out such
duties; to provide that the proceeds of the taxes herein
authorized shall be paid as received into the county's general
fund; to provide for the further distribution of the proceeds
of the taxes herein authorized; to repeal conflicting laws;
and to provide for an effective date.
</p>
Subjects
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 5, 2012 | Read for the first time and referred to the House of Representatives committee on Jefferson County Legislation |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB654 Alabama 2012 Session - Introduced |