SB474 Alabama 2015 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2015

Title

Birmingham Botanical Gardens, exempt from state, county, and municipal sales and use taxes

Summary

SB474 would exempt the Birmingham Botanical Gardens from all state, county, and municipal sales and use taxes.

What This Bill Does

The bill would stop the Birmingham Botanical Gardens from paying any state, county, or local sales and use taxes. It would also prevent the Gardens from collecting those taxes on its own sales to customers, such as admissions and other taxable items. The exemption would apply to all such taxes, including those tied to entertainment venues. This would reduce tax revenue for state and local governments while providing tax relief for the Gardens.

Who It Affects

• The Birmingham Botanical Gardens — would be fully exempt from paying and collecting state, county, and municipal sales and use taxes
• State and local governments — could lose tax revenue from the exemption

Key Provisions

• Exempts the Birmingham Botanical Gardens from paying or collecting any state, county, and municipal sales and use taxes
• Effective date: becomes law on the first day of the third month after passage and Governor's approval (or when it otherwise becomes law)

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

Subjects

Taxation