HB43 Alabama 2015 2nd Special Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Ken Johnson
Republican
Session: Second Special Session 2015
Title: Lawrence Co., sales and use tax, co. comm. auth. to levy outside corp. limits of muns., collection, distrib. for co. general fund, referendum
Summary: Lawrence County could create a new local sales tax outside certain towns to match the highest municipal rate, with money going to county general funds, schools, and fire protection, pending a public vote.
What This Bill Does
If enacted, the county may levy an additional sales and use tax in unincorporated areas outside Moulton, Town Creek, Courtland, North Courtland, and Hillsboro, and in the police jurisdictions of those towns, up to a total rate that equals the highest local rate (capped at 9%). The tax would be collected like state sales tax and subject to reporting requirements; exemptions that already apply under state law would also apply. Net proceeds would be distributed as 70% to the County General Fund, 25% to the Board of Education, and 5% to the Firefighters and Rapid Responders Association to allocate among the 11 fire departments.

Who It Affects
Taxpayers (residents and businesses) in the county's unincorporated areas outside the listed municipalities and within the municipalities' police jurisdictions who would pay the additional sales tax.
Lawrence County government entities and services that receive and use the revenue (County General Fund, Board of Education, and the Firefighters Association distributing to local fire departments).

Key Provisions
Allows the Lawrence County Commission to levy an additional sales and use tax outside the specified municipalities, to bring the area’s total rate to the highest municipal rate (up to 9% total).
Net proceeds are distributed as 70% to the Lawrence County General Fund, 25% to the Lawrence County Board of Education, and 5% to the Lawrence County Firefighters and Rapid Responders Association to be shared among 11 fire departments.
Requires a public referendum; the new tax takes effect only if the majority votes in favor at the next appropriate election or a special election.
Tax collection and enforcement mirror the state sales tax, with collection by the state, county, or a private collector, plus reporting requirements and alignment with existing tax statutes.

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