HB491 Alabama 2016 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Bob FincherRepresentative
Republican
Session: Regular Session 2016
Title: Randolph Co., sales tax, co. commission authorized to levy additional tax, distrib. for jail construction, referendum
Summary: Randolph County could add a half-cent sales tax to fund a new jail, but it would require voter approval and would end once the construction debt is paid.
What This Bill Does
It would authorize the Randolph County Commission to levy a 0.5% sales tax for jail construction, which would terminate when the debt is fully paid. The tax would only take effect if approved by a majority of voters in a referendum (November 2016 or a special election). Collection and administration would follow state sales tax rules, with funds handled by the state department or a contracted collector and used for jail construction (and any excess for roads/bridges). The tax creates a county debt secured by a lien on property and includes reporting, enforcement, and exemptions consistent with state law.

Who It Affects
Randolph County residents and local businesses would pay the new half-cent sales tax on taxable purchases until the jail debt is paid.
Randolph County government (the County Commission) and the Alabama Department of Revenue or contracted collectors would collect, administer, and enforce the tax and allocate the proceeds for jail construction (with any excess used for roads and bridges); voters would decide via the referendum.

Key Provisions
Authorization of a one-half cent sales tax in Randolph County to fund constructing a new jail, terminating when the debt is paid in full.
Required referendum for approval; if approved, Sections 1-8 become operative on the first day of the second month after passage; if rejected, the act is repealed.
Tax collection and administration to follow state sales tax statutes; collection may be performed by the Department of Revenue or a contracted entity, with a collection charge not to exceed five percent.
Funds collected are deposited into the county general fund for jail construction and maintenance; any excess proceeds may be used for road and bridge projects; the tax is a county debt with a lien on property to secure payment; exemptions to the tax follow existing state exemptions.

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