HB497 Alabama 2013 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Charles O. Newton
Republican
Session: Regular Session 2013
Title: Crenshaw Co., sales tax, co. commission authorized to levy additional tax for certain time period, distrib. for volunteer fire departments and public safety, referendum
Summary: Crenshaw County would create a local half-percent sales tax to fund volunteer fire departments, emergency medical services, and county public safety, pending voter approval.
What This Bill Does
If voters approve, Crenshaw County may levy a 0.5% sales tax parallel to the state tax. Most of the money (75%) would go to the local volunteer fire departments association to support eligible fire departments and EMS; the rest (25%) would go to the county for public safety. Funds must be used only for fire protection, emergency medical services, and related activities, with annual financial reporting and restrictions on expenses like salaries and fundraising.

Who It Affects
Taxpayers in Crenshaw County who would pay the additional 0.5% sales tax, with funds directed to fire protection, EMS, and public safety if the measure passes.
Crenshaw County Association of Volunteer Fire Departments and eligible fire departments and EMS organizations that would receive and distribute the funds and must meet eligibility and reporting requirements.

Key Provisions
Authorizes Crenshaw County Commission to levy an additional one-half percent sales and use tax, contingent on local referendum approval.
Distribution of proceeds: 75% to the Crenshaw County Association of Volunteer Fire Departments for distribution to eligible fire departments and EMS organizations; 25% to the county for public safety purposes.
Eligibility: fire departments with ISO rating of Class 9 or higher, certified by the Alabama Forestry Commission, and in good standing with the local volunteer fire departments association; EMS licensed by the Alabama Department of Public Health and in good standing.
Use restrictions: funds may be used only for fire protection, EMS and rescue services, and to purchase liability insurance; not for food, beverages, social activities, fundraising, or salaries.
Reporting: annual financial statements due by September 15 each year, including unspent funds and obligations remaining.
Dissolution: remaining funds/assets after dissolution go to the association for redistribution; if none exist, funds go to the county general fund; ballot language and operative date set by election results; act becomes effective upon governor's 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: Crenshaw County