HB776 Alabama 2012 Session

Summary

Primary Sponsor

Donnie ChesteenSenator

Republican

Session

Regular Session 2012

Title

Geneva County, sales tax, county commission authorized to levy additional tax, collect, distribution for jail construction, road and bridges, and resouces officers, referendum

Summary

HB776 would let Geneva County voters authorize a 1% county sales tax to fund a new jail, with any excess used for roads, bridges, and school resource officers, if approved in November 2012.

What This Bill Does

It authorizes the Geneva County Commission to levy a one-cent sales tax, but only if a majority of voters approves in a November 2012 referendum. If approved, the tax would be collected like the state sales tax and funds would be dedicated to jail construction and maintenance, with any excess used for road and bridge projects and to hire resource officers for Geneva County Schools. If voters reject the measure, the act would be repealed and have no effect.

Who It Affects

• Geneva County residents and local businesses would pay an additional 1% sales tax on taxable transactions (income and purchases in the county).
• Geneva County government and the state or contracted tax collection entity would administer, collect, enforce, and distribute the tax revenues.
• Public schools and public safety in Geneva County could benefit from resource officers funded by the tax and from jail-related investments.

Key Provisions

• Authorizes Geneva County to levy a one-cent (1%) sales tax in addition to existing taxes, with exemptions for sales that are already exempt under state tax law.
• Tax collection and reporting would follow state sales tax procedures, potentially collected by the State Department of Revenue or a contracted entity; taxpayers must file reports, and records are open to the county; deferral of credit sales is allowed with monthly reporting requirements.
• The tax would constitute a debt of Geneva County, secured by a lien on the property of those who owe or collect the tax; enforcement powers mirror those for the state sales tax and the department may hire special counsel; collection fees may be up to 5% of total collections.
• Disbursement: collected funds are paid into the State Treasury and then certified and paid to Geneva County to be used for jail construction and maintenance; excess proceeds go to road and bridge projects and to hire resource officers for the Geneva County Schools.
• Operative only if a majority of qualified electors in Geneva County votes Yes in the November 2012 election; if Yes, the act becomes effective on the first day of the second month after passage; if No, the act is repealed with no effect.

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

Subjects

Geneva County