HB214 Alabama 2014 Session

Summary

Primary Sponsor

Ron Johnson

Republican

Co-Sponsor

Steve Hurst

Session

Regular Session 2014

Title

Talladega Co., sales and use tax outside of cities, distrib. of a portion of revenue, definition of legislative delegation further provided for, Act 91-533, 1991 Reg. Sess., am'd.

Summary

HB214 defines which Talladega County lawmakers can approve outside-city sales tax spending and specifies how the revenue from that tax is distributed to local programs.

What This Bill Does

It defines that approval of the Talladega County legislative delegation requires the votes of only those delegation members who reside in the county. It creates a Talladega County Special Tax Fund and authorizes up to $50,000 annually for administrative personnel or services with delegation approval. It allocates the remaining revenue to a set list of programs and projects by specific percentages and creates a Talladega County Special Tax Trust Fund for any leftovers, with rules on when and how that money can be spent. It also outlines the Debt Retirement Fund distribution, prioritizing sheriff’s department vehicle purchases and then allocating the rest to other approved purposes.

Who It Affects

• Residents of Talladega County, who will see how tax revenue is allocated to local services and projects.
• Talladega County legislators who reside in the county, whose votes determine whether funds are approved.
• Talladega County Commission and the Talladega County Economic Development Authority, which oversee and influence how funds are spent.
• Local agencies and programs named in the bill (e.g., volunteer fire departments, Honda project, Health Department, libraries, ARC programs, Sheriff’s Department, and Children’s Rehabilitation Office) that receive designated portions of the revenue.
• North Talladega County residents and communities served by the funded water improvements and facilities.

Key Provisions

• Approval of expenditures is defined as the majority vote of the Talladega County legislative delegation members who reside in the county.
• Up to $50,000 annually from the Talladega County Special Tax Fund may be used for personnel and/or professional services to assist in administration and coordination of projects, with delegation approval.
• The remaining revenue is distributed as follows: 12% to volunteer fire departments; 12% to a bridge fund (Coosa River bridge); 10% to the Honda project; 10% to the Health Department; 10% to the Talladega County Economic Development Authority; 10% to water line development; 5% to public libraries; 5% to road/bridge matching funds; 5% for maintenance/renovation of county buildings; 4% to North Talladega County water improvements; 4% to hire additional sheriff's deputies; 2% to ARC programs; 2% to the Talladega Children's Rehabilitation Office; and 14% remaining to the Talladega County Special Tax Trust Fund (with rules on future use).
• Any remaining revenue after the listed allocations goes into the Talladega County Special Tax Trust Fund, with the delegation deciding future projects and a five-year waiting period before any expenditures can be made from the trust; after five years, only interest may be spent on approved projects.
• Revenues in the Debt Retirement Fund not needed for current debt retirement shall be allocated first to vehicle purchases for the Sheriff's Department (up to $100,000), with the balance distributed for purposes described in items (2) and (4) above.
• The Talladega County Economic Development Authority acts in an advisory capacity and must report to the delegation; if its recommendations are not acceptable, the delegation has final discretion over the expenditures.
• The act becomes effective immediately upon 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

Talladega County