HB631 Alabama 2015 Session

Updated Feb 27, 2026

High Interest

Summary

Primary Sponsor: Craig Ford
Independent
Session: Regular Session 2015
Title: Etowah Co., distrib. of one cent sales tax further provided for, Sec. 45-28-244.01 am'd.
Summary: HB631 changes how Etowah County spends its one-cent sales tax by creating a dedicated account, new oversight committees, and a detailed distribution formula for funding schools, public safety, libraries, and other local services.
What This Bill Does
It amends the state code to specify how Etowah County’s one-cent sales tax proceeds are collected and distributed, establishes the Etowah County Sales Tax Account, and creates two committees to manage the funds. It sets an initial schedule of fixed distributions to local organizations (education-related entities, rescue squads, and the mega sports complex) and then allocates the remaining funds in percentages to education, county services, development, libraries, volunteer fire departments, and the sheriff, with salary provisions for some education entities. It also introduces a nine percent reduction to certain allocations after 2015 and reallocates the reduced funds to law enforcement and prosecution, plus a separate funding path starting in 2015 for a public safety and enforcement initiative; and it allows a significant new investment from 2017 for a public mega sports complex.

Who It Affects
Etowah County residents who pay the one-cent sales tax, through how funds are allocated to local services and facilities
School systems (Gadsden City, Etowah County, Attalla) and Gadsden State Community College, with funding, potential salary support, and annual accounting requirements
Etowah County Fund, for juvenile detention, debt retirement, senior citizen services, and public safety
Etowah County Library Committee and public school libraries, with library funding and a per-school library allocation
Volunteer fire departments and the Etowah County Sheriff’s Department, through funding to support operations and salaries
Etowah County Drug Enforcement Task Force and the District Attorney’s Office, through post-2015 redistributed allocations
Etowah County Mega Sports Complex Authority, which receives funding beginning in 2017 for development and management of a public mega sports complex
Etowah County unincorporated-area community buildings and maintenance responsibilities

Key Provisions
Amends Section 45-28-244.01 to levy a one-cent county sales and use tax in Etowah County and align its administration with state tax rules
Creates the Etowah County Sales Tax Account to hold and distribute proceeds per the new section
Creates the Etowah County Community Development Committee; appointments by the county legislative delegation; county administrator a nonvoting member; committee can issue bonds and manage debt repayment
Creates the Etowah County Library Committee; same appointment/structure as the Development Committee; responsible for administering library funds and debt
Initial fixed distributions (funds paid before reallocations): $60,000 to Smeltzer Education Training Center; $50,000 split between Mental Retardation 310 Center and CED Mental Health Center; $10,000 to Etowah County Rescue Squad; $5,000 to Attalla Rescue Squad; $300,000 (starting 2017) to Etowah County Mega Sports Complex Authority
Of the remaining funds, 50% is allocated to education: 85% to Gadsden School System, Etowah County School System, and Attalla School System pro rata by average daily attendance; 15% to Gadsden State Community College; up to 35% of this portion may be used to pay salaries due to financial conditions
Of the remaining funds after education, 65% goes to the Etowah County Fund for juvenile detention, debt retirement, senior citizen services, and public safety; includes county duty to maintain unincorporated-area community buildings
Of the remaining funds, 18% goes to the Etowah County Community Development Committee to be divided equally among the three House of Representatives districts and spent on district-specific projects
Of the remaining funds, 6% goes to the Etowah County Library Committee (with $2,500 per public school library)
Of the remaining funds, 6% goes to be shared among county volunteer fire departments
Of the remaining funds, 5% goes to the Etowah County Sheriff’s Department to augment deputies’ salaries
After September 30, 2015, these allocations to Gadsden State CC, the Etowah County Fund, the Community Development Committee, and the Library Committee are reduced by 9% each
Beginning October 1, 2015, 9% reductions are redistributed: 45.8% to the Etowah County Drug Enforcement Task Force; 11.2% to the District Attorney for hiring an assistant district attorney; 43% to the Etowah County Sheriff’s Department to augment salaries
Establishes the Etowah County Sales Tax Account and requires all proceeds to be deposited there and used as described; redistribution cannot reduce revenue needed to meet existing bonded indebtedness
Effective date: immediate upon passage and governor approval
The act is severable; if part is invalid, the rest remains in effect

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