HB604 Alabama 2014 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Richard Lindsey
Democrat
Session: Regular Session 2014
Title: Cherokee Co., taxation, levy additional sales tax, exclusively for public school purposes
Summary: HB604 would authorize Cherokee County to levy an additional one-cent sales tax for public schools and public safety, starting after the current tax ends, with funds first paying for school resource officers, then primarily benefiting the school system and the county general fund, pending a voter referendum.
What This Bill Does
The bill would allow Cherokee County to impose an additional 1% sales tax within the county's jurisdictions. Proceeds would first fund school resource officers, then 60% of the remaining funds would go to the Cherokee County school system and the rest to the county general fund. The county could hold a referendum to approve the tax, and the tax would be collected by designated county or state revenue agents, with monthly reporting and payment obligations.

Who It Affects
Residents and businesses in Cherokee County would pay an extra 1% sales tax on many purchases, increasing overall costs.
Cherokee County School System would receive 60% of the net proceeds after funding school resource officers.
Cherokee County general fund would receive the remaining net proceeds after school allocations and SRO funding.
School Resource Officers would be funded first from the new tax proceeds.
Voters in Cherokee County would decide, in a countywide election, whether to authorize the tax.

Key Provisions
The County Commission may levy an additional one-cent sales and use tax within Cherokee County (including both incorporated and unincorporated areas) after the expiration of the existing one-cent tax.
Proceeds are first used to fund school resource officers for Cherokee County schools; 60% of the remaining proceeds go to the Cherokee County school system; the balance goes to the county general fund.
The county may provide for a referendum to approve or reject the tax; if approved, Sections 1-4 become operative on October 1, 2014.
The act creates a tiered rate structure in which certain categories (machines used in mining/quarrying/processing/manufacturing; automotive vehicles and related setup materials; farm equipment; dispensing machines and food/beverages) may carry an additional 0.25% tax on gross proceeds, with specified application and trade-in provisions.
Tax collection, reporting, and penalties: monthly reports due by the 20th of each month; penalties of 10% plus interest for late payment; records must be kept for five years and are subject to examination.
If a majority votes No in the referendum, the act is repealed and has no effect.

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