HB436 Alabama 2016 Session

Updated Feb 24, 2026

High Interest

Summary

Primary Sponsor: Randall Shedd
Republican
Session: Regular Session 2016
Title: Blount Co., co. commission, sales and use tax, additional, distribution, referendum
Summary: HB436 would allow Blount County to impose a 1% additional sales tax on specific categories to fund roads, schools, fire departments, and municipalities, subject to a voter referendum.
What This Bill Does
Authorizes Blount County to levy up to a 1% local sales and use tax on general, amusement, and vending categories (excluding automotive, agricultural, and manufacturing machine categories) with collections using the same method as state taxes. Net proceeds are distributed to fire departments (first $50,000 annually), county roads and bridges, Blount County and Oneonta City schools for capital and technology, and municipalities for road and public education support, with allocations based on specified rules. The measure requires a referendum at the next general election, and funds cannot be used for salaries or daily operating expenses.

Who It Affects
Blount County residents and businesses that purchase goods in categories subject to the tax (they would pay the new tax).
Blount County fire departments and the Blount County Rescue Squad (funds to improve fire protection).
Blount County road maintenance and construction projects (funds allocated to roads and bridges).
Blount County and Oneonta City school systems (capital improvements and educational technology funding).
Municipalities within Blount County (funds for municipal road/bridge projects and public education support).
Blount County Commission (administers, collects, and distributes the tax).

Key Provisions
Section 3: Authorizes a new up to 1% sales and use tax on general, amusement, and vending categories; excludes automotive, agricultural, and manufacturing machine categories; exempts existing receipts currently exempt under state statutes.
Section 4-7: Tax collected like state sales tax; authorities and penalties aligned with existing sales tax laws; creates a county lien and debt security for the tax; county administers and enforces.
Section 8: Net proceeds distributed as follows: (1) first $50,000 to fire departments with ISO ratings 9 or below and the Rescue Squad; (2) 50% to road maintenance/construction as specified; (3) 33 1/3% to the Board of Education for capital/technology, split between Blount County and Oneonta City schools by enrollment; (4) 16 2/3% to municipalities for roads and public education, prorated by population within Blount County.
Section 9: A referendum must be held at the next general election after passage; a majority 'Yes' is required for the tax to be imposed; ballot language outlines purposes including roads, schools, fire departments, and municipal improvements.
Section 10: The act becomes effective immediately after governor approval or when it 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: Blount County