HB573 Alabama 2015 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Oliver Robinson
Democrat
Session: Regular Session 2015
Title: Jefferson Co., sales and use tax, co. commission authorized to levy, distrib. for education and for community service grants
Summary: Jefferson County is given the power to levy up to a 1% sales tax and a 1% use tax to fund schools and community services, with specific funding rules and governance structures.
What This Bill Does
If enacted, the county may implement a new sales tax and use tax up to 1% each, collected at the point of sale. When first levied, it must cancel the county’s existing school-related tax levies if those warrants are being retired. Proceeds are distributed in a set order: first to service refunding school warrants, then to the county general fund, then to the Jefferson County 2015 Sales Tax Fund, then to the Jefferson County Community Service Fund, then to the Birmingham-Jefferson County Transit Authority, then to the Birmingham Zoo, Inc., and finally to the county general fund; a separate 2015 Sales Tax Fund is used to distribute funds to county schools based on student enrollment, while the Community Service Fund funds public projects and programs with oversight from a new Community Service Committee.

Who It Affects
Residents and taxpayers of Jefferson County who would pay the new county sales and use taxes (up to 1% each), subject to exemptions under state law
Public boards of education and other local entities that receive funding from the new funds (schools, transit authority, zoo, public services, and other community programs)

Key Provisions
Authorization for the Jefferson County Commission to levy a sales tax and a use tax up to 1% each
Taxes are collected at the point of sale and apply to taxable transactions not exempt by state law
Simultaneous cancellation of the county’s existing sales/use tax levies related to school warrants if the new taxes are adopted and warrants are defeased
Creation of the Jefferson County 2015 Sales Tax Fund and the Jefferson County Community Service Fund
Priority distribution of tax proceeds: debt service on refunding school warrants, county general fund, 2015 Sales Tax Fund, Community Service Fund, BJCTA, Birmingham Zoo, and county general fund (in that order, as available)
A new Jefferson County Community Service Committee and a Community Service Fund to oversee and approve expenditures for eligible public purposes
Distribution to county schools from the 2015 Sales Tax Fund based on student enrollment
Taxes terminate when refunding school warrants are fully paid, or may be extended by law; act is severable; effective upon enactment

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