HB597 Alabama 2014 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Kurt Wallace
Republican
Session: Regular Session 2014
Title: Chilton Co., sales and use tax, co. commission authorized to levy add'l. for hospital, Act 2014-162, 2014 Reg. Sess., repealed and superseded
Summary: HB597 would let Chilton County impose new sales, use, and related taxes to fund the construction, maintenance, and operation of hospital facilities, with rules for administration, debt financing, and a possible advisory referendum.
What This Bill Does
The bill authorizes Chilton County to levy additional local taxes, including sales, use, and excise taxes, to raise funds for hospital projects. Revenue would be kept in a separate county fund or paid to a designated public hospital corporation to build, maintain, and operate the hospital facilities, and the county could pledge these tax revenues to secure debt or bonds. The taxes could be administered by the county, the state revenue department, or a private collection agency, and an advisory referendum may be held; taxes could not be abated. Proceeds are restricted to hospital purposes, with termination rules tied to debt payoff and potential continuation for up to four years afterward to maintain operations.

Who It Affects
Chilton County residents and taxpayers who would pay the additional local taxes to fund hospital construction, maintenance, and operation.
Local businesses and retailers in Chilton County that would be responsible for collecting the new taxes from customers and remitting them to the county (or to the designated collection authority), under the specified administration and enforcement rules.

Key Provisions
Provision 1: Authorizes the levy of additional sales and use taxes (and related excises) in Chilton County to fund hospital construction, maintenance, and operation, with potential administration by the county, the State Department of Revenue, or a private collection agency, and allows the revenues to be pledged to secure indebtedness; an advisory referendum may be held and taxes cannot be abated.
Provision 2: Requires proceeds to be deposited into a dedicated fund and may designate a public hospital corporation to receive funds for hospital purposes; allows issuance of bonds secured by tax revenues; details enforcement, liens, and termination rules (taxes terminated after debt is paid, with possible continuation for up to four years for ongoing hospital operations), and provides for severability and immediate effectiveness.

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