SB396 Alabama 2015 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Steve LivingstonSenator
Republican
Session: Regular Session 2015
Title: Jackson Co., co. commission, sales and use tax, additional, distribution, referendum
Summary: Jackson County can impose up to a 1% local sales tax if voters approve it in a referendum, with the revenue going to the county General Fund for various local needs.
What This Bill Does
If the referendum passes, the Jackson County Commission may levy up to one cent in addition to existing taxes. The tax would be collected in the same manner as other Jackson County sales taxes and would apply to taxable sales, excluding certain existing exemptions. Revenue would go to Jackson County’s General Fund and could be used for things like school resource officers, fire departments, redevelopment and development efforts, industrial and business development, and county public works, among other discretionary uses. The tax creates a debt and lien, and penalties apply for violations; the act aligns with existing sales tax laws and administration.

Who It Affects
Residents and businesses in Jackson County who would pay the additional sales tax on taxable purchases if the referendum approves the measure.
Jackson County government and its departments (e.g., schools, fire, redevelopment, public works) that would receive and administer the new tax funds and decide how to spend them within the allowed purposes.

Key Provisions
Section 3: Allows Jackson County to levy an additional up to 1-cent sales tax, on top of existing taxes, with exemptions for gross receipts currently exempt under state/local statutes.
Section 4: Tax collected in the same manner as the state and Jackson County sales taxes.
Section 5: Businesses must collect the tax from purchasers; improper refunds or absorption of the tax are prohibited.
Section 6: The tax is a debt due to Jackson County and can be secured by a lien on the taxpayer's property; the county enforces collection.
Section 7: Existing sales tax provisions apply to this tax (payments, reporting, penalties, etc.), with Jackson County assuming corresponding powers and duties.
Section 8: Collected funds go to the Jackson County General Fund and can be used for purposes such as school resource officers, fire department support, redevelopment and development, industrial development, and public works.
Section 9: A referendum is required; ballot language and certification process are specified; tax may be imposed only if a majority votes 'Yes'.
Section 10: The act becomes effective October 1, 2015.

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