HB357 Alabama 2015 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Bob FincherRepresentative
Republican
Session: Regular Session 2015
Title: Randolph Co., sales and use tax for construction of hospital, co. commission auth. to levy, referendum
Summary: Randolph County can impose up to 1% extra sales tax and up to 1% storage/use tax to fund construction, maintenance, and operation of a licensed hospital facility, with an advisory referendum and debt security provisions.
What This Bill Does
If enacted, the bill would authorize Randolph County to levy up to 1% additional county sales and use taxes (and up to 1% storage/use tax) to fund hospital facilities. The proceeds would go into a separate fund and could be used to issue bonds or other debt secured by the tax revenues, with bond terms up to 30 years. Administration and collection would follow state tax rules and may be handled by the county, the state Department of Revenue, or a private collection agency, with a collection fee up to 5%. An advisory countywide referendum is required; if approved, the county may decide to levy the taxes, and the taxes cannot be abated and would terminate only after all related debt is fully paid.

Who It Affects
Residents and consumers in Randolph County who would pay the additional sales and storage/use taxes on purchases and property use, with funds dedicated to hospital facilities.
Retailers, businesses, and tax collectors in Randolph County who would collect and remit the new taxes and follow related administration and enforcement rules.

Key Provisions
Authorizes the county to levy up to 1% additional county sales and use taxes to fund construction, maintenance, or operation of licensed hospital facilities in Randolph County, and to impose a 1% excise tax on storage, use, or consumption of tangible personal property for the same purpose.
Proceeds must be deposited into a separate county fund and may be used to issue funding or refunding bonds or other indebtedness, with such debt not exceeding 30 years and secured by the tax revenues.
Taxes are to be administered and collected in the same manner as state sales and use taxes, by the county, the State Department of Revenue, or a private collection agency, with collection fees not to exceed 5% of proceeds.
An advisory countywide referendum is required to authorize the taxes; if a majority opposes, the act is void; if approved, the county commission decides whether to levy the taxes.
Taxes may not be abated; they terminate when all bonds or indebtedness issued to fund the hospital have been fully paid, and remaining proceeds must be used only for the authorized hospital purposes.

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