SB474 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: William “Bill” M. BeasleySenator
Democrat
Session: Regular Session 2012
Title: Barbour Co., sales and use tax, county commission authorized to levy additional, 1/2 cent sales tax with distribution to county general fund, penalties
Summary: Barbour County is authorized to impose an additional half-cent sales tax to fund the county general fund, with defined collection, reporting, penalties, and distribution rules.
What This Bill Does
The Barbour County Commission, after a public hearing, may levy up to a 0.5% sales tax on gross sales and receipts, in addition to existing taxes. The tax is collected by the state or an designated entity, with regular reporting by taxpayers; credit sales can be deferred but must be reported when collected. The tax is a debt of Barbour County and can be enforced with liens; the department may hire special counsel, with fees paid from tax proceeds. Proceeds go to Barbour County's general fund after a collection charge (capped at 5%) and are remitted to the State Treasury monthly, with the state statutes on sales tax applying where not inconsistent.

Who It Affects
Barbour County residents and shoppers who purchase taxable goods or pay admission fees will pay the additional half-cent tax.
Barbour County businesses that make taxable sales or charge admission fees must collect the tax and file required reports; Barbour County government receives the tax proceeds for the county general fund and oversees collection and enforcement.

Key Provisions
Authorization for the Barbour County Commission to levy an additional not-to-exceed one-half cent (0.005) sales, use, and amusement tax after public notice and a majority vote; exemptions apply to sales that are already exempt under state law.
Tax collection and reporting requirements: collected by the state Department of Revenue or designated entity, with periodic reports; credit sales can be deferred but must be reported when collected; notices and public meetings to discuss the levy.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Barbour County