HB597 Alabama 2015 Session

Updated Feb 27, 2026

High Interest

Summary

Primary Sponsor: Mac McCutcheon
Republican
Session: Regular Session 2015
Title: Madison Co., levy an add'l sales tax, referendum
Summary: HB597 would let Madison County impose a 0.5% sales tax in the unincorporated area to fund additional law enforcement, with a three-member board overseeing spending and a voter referendum.
What This Bill Does
It authorizes a one-half of one percent sales tax in the unincorporated area to fund hiring, training, and equipping additional deputy sheriffs and school resource officers. Expenditures are approved by a three-member board, and the funds cannot be used for inmate care at the Detention Facility. If staffing and salary criteria are met and there are excess funds, those funds go to the Madison County General Fund; the tax requires a referendum and takes effect only if approved by voters.

Who It Affects
Residents living in the unincorporated area of Madison County, who would pay the new 0.5% sales tax.
Madison County Sheriff's Department and Madison County Board of Education, which would receive funds to hire, train, and equip additional deputies and school resource officers and oversee expenditures.

Key Provisions
Levy and collection of a one-half of one percent sales and use tax in the unincorporated area, subject to a majority vote by qualified electors in that area.
Proceeds to be used to employ additional deputy sheriffs and school resource officers, and to provide training and equipment; expenditures approved by a three-member board (one member chosen by the presiding Circuit Court Judge, one elected by the Board of Education, one selected by the Sheriff).
Funds may not be used for care of inmates at the Madison County Detention Facility.
If staffing levels reach 1.8 deputies per 1,000 residents and salaries are aligned with comparable city officers, any excess funds go to the Madison County General Fund for appropriation by the County Commission; the three-member board determines when criteria are met.
The tax takes effect only if approved by a majority of voters in the unincorporated area; if not approved, the tax has no effect.
Effective immediately after governor’s approval, with severability and repeal provisions for conflicting laws.

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