HB394 Alabama 2015 Session

Summary

Primary Sponsor

John W. Rogers

Democrat

Session

Regular Session 2015

Title

Jefferson Co., public school purposes, one cent sales tax extended for 20 years

Summary

This bill would require Jefferson County to use all net proceeds from its one-cent public school sales tax to pay the scheduled debt service on the county's education warrants.

What This Bill Does

If passed, the entire net proceeds from the Jefferson County one-cent sales tax (dedicated for public schools) would be applied exclusively to debt service payments on the county's education warrants. It applies only in Jefferson County. The act becomes effective on the first day of the third month after passage and governor approval (or once it becomes law).

Who It Affects

• Jefferson County residents and shoppers who pay the one-cent sales tax, whose tax proceeds would be directed to debt service payments rather than other uses
• Holders and investors of Jefferson County education warrants, who would receive debt service payments funded by the tax proceeds

Key Provisions

• Section 2: The entire net proceeds generated from the one-cent sales tax levied by the governing body of Jefferson County exclusively for public school purposes shall be applied to the payment of the scheduled debt service on the county's education warrants.
• Section 1: This act shall apply only in Jefferson County.
• Section 3: This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.

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

Subjects

Jefferson County