HB435 Alabama 2013 Session

Updated Feb 24, 2026

Notable

Summary

Primary Sponsor: Pebblin W. WarrenRepresentative
Democrat
Co-Sponsor: Lesley Vance
Session: Regular Session 2013
Title: Lee Co., sales tax, additional, outside of Auburn, Opelika, and Phenix City, collection and distribution, referendum
Summary: HB435 would let Lee County impose a 1% additional sales tax outside the three cities if a countywide referendum approves, with funds split evenly between parks/recreation and additional deputy sheriffs focused on school safety.
What This Bill Does
If voters approve, the Lee County Commission may levy a one percent sales tax on gross sales and use outside Auburn, Opelika, and Phenix City. It would be collected by the Alabama Department of Revenue like the state sales tax, with exemptions for items already exempt under state law and reporting/enforcement rules similar to those laws. Proceeds would be split 50/50: half for county parks and recreation programs and half to fund additional deputy sheriffs with an emphasis on school safety. The tax creates a county debt with a lien on property to collect, and the Department may employ counsel and charge up to 5% for collection; a referendum is required to activate the tax.

Who It Affects
Residents and businesses in Lee County outside the cities of Auburn, Opelika, and Phenix City would pay the new 1% tax on taxable transactions if the referendum passes.
Lee County government (Commission and Treasurer), the Alabama Department of Revenue, the sheriff's office, and parks/recreation departments would administer, collect, and use the tax revenues as specified.

Key Provisions
Geographic scope and referendum: The county may levy a 1% sales tax outside the corporate limits of Auburn, Opelika, and Phenix City, subject to a majority vote in a countywide referendum; Sections 1-8 become operative if Yes, otherwise the act is repealed.
Use of funds and collection framework: Proceeds are split 50/50 between parks/recreation programs and funding for additional deputy sheriffs (emphasizing school safety); the tax is collected like the state tax, with reporting, enforcement, and penalties tied to state statutes, a collection fee cap of 5% for the Department of Revenue, and a lien to secure payment.

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