HB14 Alabama 2015 1st Special Session

Summary

Primary Sponsor

Steve HurstRepresentative

Republican

Session

First Special Session 2015

Title

Talladega Co., sales and use tax in unincorporated areas, distrib. of revenue from shooting ranges for resurfacing co. roads, Act 91-533, 1991 Reg. Sess., am'd.

Summary

HB14 changes how Talladega County uses revenue from its shooting ranges in unincorporated areas by directing it exclusively to resurfacing county roads there, with detailed allocations to various local programs and a trust fund for future projects.

What This Bill Does

It creates a Talladega County Special Tax Fund and earmarks shooting-range revenue from unincorporated areas for asphalt road resurfacing there. Up to $50,000 annually can be used for admin costs with approval from the county legislative delegation; the rest is distributed to multiple programs and facilities according to specified percentages, all subject to delegation approval. Surplus funds go into a Special Tax Trust Fund after five years, with only interest available for future projects unless the delegation directs otherwise; the act also redefines how the Debt Retirement Fund money is allocated, including a $100,000 cap for sheriff’s vehicles and distributions to other programs. The delegation has final say on discretionary expenditures, and the Economic Development Authority advises but the delegation can override its recommendations. The act becomes effective immediately upon governor’s approval.

Who It Affects

• Residents of Talladega County unincorporated areas who would see resurfaced roads funded by shooting-range revenues.
• Talladega County Association of Volunteer Fire Departments, which receives 12% of the funds.
• The Coosa River bridge project connecting Talladega and Shelby Counties, which receives 12% for planning or construction via the bridge fund.
• Honda project supporters, who receive 10% of the funds.
• Talladega County Health Department and North Talladega County health programs, which receive 10% for new facilities and ongoing operations.
• Talladega County Economic Development Authority, which receives 10% and acts in an advisory role.
• Public libraries in Childersburg, Lincoln, Sylacauga, and Talladega, which receive 5%.
• Talladega County Commission, which distributes several funds including a 5% match fund for roads/bridges and funds for county buildings.
• North Talladega County water projects and fire protection improvements, which receive 4% for water infrastructure.
• Talladega County Sheriff's Department, which could benefit from up to $100,000 for new vehicles from the Debt Retirement Fund.
• ARC programs in North and South Talladega County, which receive 2%.
• Talladega Children's Rehabilitation Office, which receives 2%.

Key Provisions

• Amends Act 91-533 to require all shooting-range revenue in unincorporated Talladega County to be used solely for resurfacing unincorporated county roads (asphalt resurfacing).
• Creates the Talladega County Special Tax Fund and earmarks revenue from shooting ranges into a dedicated account for road resurfacing, with up to $50,000 annually for administrative/consulting services approved by the Talladega County legislative delegation.
• Distributes the remaining funds as follows: 12% to Volunteer Fire Departments, 12% to a bridge fund for a Coosa River bridge, 10% to the Honda project, 10% to health facilities/programs, 10% to the Economic Development Authority, 10% for water line development, 5% to public libraries, 5% for road/bridge matching funds, 5% for county buildings maintenance/renovation, 4% for North Talladega water improvements, 4% to hire more law enforcement officers, 2% to ARC programs, and 2% to the Talladega Children’s Rehabilitation Office.
• Any remaining revenue (after items 1–13) goes to the Talladega County Special Tax Trust Fund; the delegation determines future projects and investment of interest earned, and no expenditures may be made from the trust fund for the first five years, with interest available thereafter for approved projects or bonded indebtedness.
• Revisions to the Debt Retirement Fund require $100,000 to be used to purchase sheriff’s department vehicles, with the remainder distributed according to items 2 and 4 above.
• The Talladega County Economic Development Authority advises on expenditures and must report to the legislative delegation; final approval for discretionary funds rests with the legislative delegation.
• Effective date: immediately after the governor signs the act.

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