HB331 Alabama 2014 Session

Summary

Primary Sponsor

Kurt Wallace

Republican

Session

Regular Session 2014

Title

Chilton Co., sales tax, add'l authorized by co. commission for hospital, referendum

Summary

HB331 would let Chilton County impose a new one-cent sales tax to fund a hospital, with a voter referendum and a limited expiration tied to bond repayment.

What This Bill Does

It authorizes the Chilton County Commission to levy an additional 1% sales tax to be used exclusively for hospital construction, maintenance, and operation. The tax would expire four years after the indebtedness for financing the hospital is paid and retired. Proceeds from sales that are currently exempt from state sales tax would remain exempt from this tax. The tax would be collected by the Director of Revenue (or the county officer in charge of collecting taxes) with monthly reports due by the 20th, five-year record-keeping, penalties for late payment, and a credit-sale deferral option that may include penalty waivers.

Who It Affects

• Chilton County residents and local businesses would pay the new 1-cent tax on taxable purchases to fund the hospital.
• Chilton County voters would decide in a referendum whether to approve the tax; the tax would become operative only if a majority votes 'Yes'.

Key Provisions

• Authorization of a 1-cent sales tax in Chilton County for hospital construction, maintenance, and operation, to be used exclusively for that purpose; tax expires four years after the hospital financing debt is paid and retired.
• Sales exempt under state law remain exempt from this new tax.
• Tax collection and penalties: monthly payments due by the 20th; five-year record-keeping; 10% penalty plus 0.5% interest per month for late payment; penalties may be waived in whole or part by the Director of Revenue.
• Referendum requirement: the act becomes operative only if a majority of Chilton County voters approve in a referendum held before or on the 2014 primary; costs of the election borne by the county or the Chilton County Hospital Authority; if approved, the County Commission must adopt a levy resolution within 30 days; if rejected, the act is repealed and could be reconsidered in a future election after at least two years.
• Effectiveness and duration: the act becomes operative upon governor approval and ends when the bonds/warrants are paid and retired, not later than four years after that payment; the tax is null and void if not renewed or extended.

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

Subjects

Chilton County