HB523 Alabama 2015 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Tommy Hanes
Republican
Session: Regular Session 2015
Title: Jackson Co., co. commission, sales and use tax, additional, distribution, referendum
Summary: HB523 would allow Jackson County to levy an additional up-to-one-cent sales tax, subject to a countywide referendum, with proceeds used for designated county purposes.
What This Bill Does
It allows the Jackson County Commission to levy up to one cent per dollar of gross sales or receipts, in addition to existing taxes, but only if a majority of voters approve in a referendum. The tax would be collected at the same time and in the same manner as other Jackson County sales taxes, with merchants required to collect the tax from customers and remit it to the county, and refunds of the tax would be restricted. The funds would go to the Jackson County General Fund and could be used for purposes such as school resource officers, fire department support, redevelopment, industrial development, and public works, at the county's discretion. The act becomes effective October 1, 2015 if approved.

Who It Affects
Jackson County residents and shoppers: may pay up to an extra 1% on purchases in Jackson County, subject to exemptions for items currently exempt under state law.
Jackson County businesses and the county government: businesses must collect the tax from customers and remit to the county; funds go to the General Fund to support the listed uses and the county enforces the tax under existing laws.

Key Provisions
Authority to levy up to 1% sales/use tax in Jackson County, subject to a favorable referendum by majority vote.
Tax base and exemptions: applies to gross receipts; exemptions for gross receipts of businesses and gross proceeds of sales currently exempt under state statutes remain exempt.
Collection and enforcement: tax collected like state taxes; merchants must add to sales price and collect; refunds are prohibited; tax is a debt to the county and may be secured by liens; enforcement follows existing statutes.
Use of funds: proceeds go to the Jackson County General Fund and may be used for purposes such as school resource officers, fire department support, redevelopment, industrial development, and public works, at the county's discretion.
Administration and applicability: existing sales and use tax statutes and county powers apply to this tax; the county adopts the same administration and enforcement framework.
Referendum and effective date: referendum held at the next general, special, primary, or special election; majority yes required; effective date is October 1, 2015 if approved.

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