HB654 Alabama 2012 Session

Summary

Primary Sponsor

Jack Williams

Republican

Session

Regular Session 2012

Title

Jefferson County, levy additional sales tax

Summary

HB654 would let Jefferson County add up to a 1% local sales and use tax after ending other county taxes, with proceeds going to the county general fund and a share to UA Birmingham.

What This Bill Does

If enacted, Jefferson County could levy and collect up to 1% of gross receipts from sales, storage, use, or consumption of tangible personal property in the county. The tax would follow state sales tax rules unless this act says otherwise, and it would exclude sales or uses of autos, trucks, farm and timber machinery, boats, manufacturing machinery, and items already exempt from state taxes. It could be collected by the county or a private collecting entity, with required reporting, penalties for underpayment, and liens; the county may use private collectors and compensate them. Proceeds would go to the county's general fund, with 20% allocated to the University of Alabama at Birmingham for scientific, medical, or innovation-related research projects or construction at the university.

Who It Affects

• Jefferson County residents and businesses would pay up to 1% more on most goods and services sold or used in the county, subject to specific exemptions and the method of collection.
• The University of Alabama at Birmingham would receive 20% of the tax proceeds for research and construction purposes.

Key Provisions

• Authority to levy up to 1% additional Jefferson County sales and use tax after cessation of certain other county taxes, in parallel with existing levies.
• Exempts the new tax from sales or uses of automobiles, trucks, farm and timber machinery, boats, manufacturing machinery, and items currently exempt from state sales and use taxes.
• Tax collection and reporting mirror state rules where applicable; the county or a contracted private collecting entity collects the tax, maintains records, enforces payment with penalties and interest; collection can be via private collector with county approval.
• Proceeds are paid into Jefferson County's General Fund; 20% of the collected amounts are allocated to the University of Alabama at Birmingham for scientific/medical research or university construction projects.
• The tax is a debt due to Jefferson County and can be secured by a lien; the collecting entity can hire special counsel; related fees are paid from tax proceeds; state tax statutes apply to administration and enforcement.
• The act repeals conflicting laws and becomes effective immediately after governor approval.

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

Subjects

Jefferson County