HB346 Alabama 2014 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Donnie ChesteenSenator
Republican
Session: Regular Session 2014
Title: Geneva Co., sales tax, co. commission authorized to levy additional tax, collect, distrib. for jail construction, road and bridges, and resource officers, referendum
Summary: Geneva County could add a 1% local sales tax to fund a new jail, with any extra money going to roads and bridges, but only if voters approve in November 2014.
What This Bill Does
The bill authorizes Geneva County to levy a one-percent sales tax if a majority of voters approves in a November 2014 election. Funds would be used to construct and maintain a jail, with any excess proceeds dedicated to road and bridge projects; some sales transactions exempt from state taxes would also be exempt from this local tax. Collection would follow the state's tax rules, with reports filed, potential collection costs up to 5% paid by the county, and funds remitted to the State Treasury before being transferred to Geneva County for jail and road uses; the act would take effect only if voters approve, otherwise it would be repealed.

Who It Affects
Geneva County residents and local businesses: they would pay an additional 1% sales tax on taxable purchases, increasing the cost of goods and services taxed, and businesses would be responsible for collecting the tax and filing reports.
Geneva County government and taxpayers: the county could incur election costs, would receive and administer the tax revenues, and would use the funds for jail construction/maintenance and road/bridge projects; the tax would also create a debt secured by liens if unpaid.
State and county tax collection entities (State Department of Revenue or contracted collector): they would collect the tax, enforce payments, and charge a collection fee (up to 5%), remitting funds to the State Treasury and then to Geneva County.
Jail construction and road/bridge projects: would be funded by the new tax receipts, with excess funds directed to road and bridge work.

Key Provisions
Section authorizes the Geneva County Commission to levy a one-percent sales tax, subject to a majority vote in a November 2014 election, for jail construction and maintenance with excess funds for roads and bridges.
Taxable proceeds are used first for jail-related purposes; exemptions for sales already exempt from state sales taxes apply to this local tax as well.
Tax collection and reporting are handled like state sales taxes, with monthly reports, recording requirements, and the ability to defer reporting on credit sales with subsequent monthly tax remittances.
The tax is a debt of Geneva County, subject to liens and enforcement powers similar to the state sales tax, and the collection entity may hire counsel as needed.
State sales tax laws apply to this local tax, and the Department of Revenue or contracted entity administers and enforces the tax with the same responsibilities and penalties as the state tax.
The county may deduct up to 5% of total collections as a collection fee, remit funds to the State Treasury, and then have certified amounts paid to Geneva County for jail and road projects.
Operative date contingent on voter approval; if Yes, sections become effective on the first day of the second month after passage; if No, the act is repealed; election costs are borne by the county.

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