HB600 Alabama 2015 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Bill Poole
Republican
Session: Regular Session 2015
Title: Tuscaloosa Co., sales and use tax, levy continued, distrib. of proceeds altered, Tuscaloosa Co. Road Improvement Commission created, Act No. 56, 1953 Reg. Sess., Sections 1, 3, 4, and 11, am'd.
Summary: HB600 updates Tuscaloosa County sales and use taxes and creates a Road Improvement Commission to oversee and fund road projects with those taxes.
What This Bill Does
It raises and reorganizes how county sales and use taxes are collected and distributed, and adds a new Road Improvement Commission to prioritize and finance road and bridge projects using the tax proceeds. It establishes a formal distribution formula to share tax dollars among cities, the county, hospitals, and schools, with specific annual timing and a revolving fund limit. It creates the Tuscaloosa County Road Improvement Commission to oversee road funding decisions and imposes project priorities, while allowing the commission to bind future appropriations for road work. The act becomes effective June 1, 2016.

Who It Affects
Taxpayers and businesses in Tuscaloosa County who would pay the updated or new sales, use, and excise taxes (including general sales tax, admissions tax, auto/vehicle tax, and mining machinery tax).
Local governments and public institutions in the county (City of Tuscaloosa, City of Northport, the county government, hospital authority, and the county and city school systems) that receive annual distributions of tax proceeds and may issue or carry debt tied to those funds.

Key Provisions
Section 1 and 3–4: Amendments set general county sales tax at 3%, admissions tax at 3%, auto vehicle tax at 0.75%, and mining machines tax at 1.125%, with exemptions including school lunches; these align with state tax statutes and include exemptions for city/municipal activities where specified.
Section 11: Establishes a Tax Board to deduct expenses before distribution and to distribute net proceeds to designated recipients according to a set schedule (including specific $25,000 yearly disbursements to certain small municipalities and percentages to cities, county, hospital authority, and school systems).
Distribution priorities: 19% to the city for general purposes, 5% to Northport, 14.43% to the county, 6.7% to the hospital authority, 25% to the county school system, 20% to the city school system, with all remaining funds going to the commission.
Revolving/contingent fund: Up to 10% of monthly collections may be kept on hand to cover expenses, with the ability to replenish as funds are disbursed.
Section 11A: Creates the Tuscaloosa County Road Improvement Commission to oversee road project prioritization and financing from tax proceeds, listing members (mayors of Tuscaloosa and Northport, county chair, chamber of commerce, industrial development director, two delegation members, and a nonvoting ex officio DOT director).
Project priorities: Commission must allocate funds to major road projects (including Mitt Lary Road debt defeasance, SR69 improvements, McFarland Boulevard/U.S. 82, and others) and may fund additional roadway infrastructure in the county; remaining funds go back to the commission for significant road projects or distribute to local governments proportionally by population.
Authority to bind future appropriations: The commission can commit future funds for road projects, but road boards are not obligated to pay more than they receive from the tax board.
Effective date: The act becomes effective June 1, 2016.

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