HB401 Alabama 2017 Session

Summary

Primary Sponsor

Steve HurstRepresentative

Republican

Session

Regular Session 2017

Title

Talladega Co., sales and use tax, continued, distrib. of portion for library in Munford, Act 91-533, 1991 Reg. Sess. am'd.

Summary

The bill amends Talladega County's special sales tax law to change how proceeds are distributed, including adding library funding for Mumford and other libraries.

What This Bill Does

The bill rewrites how the Talladega County special sales tax proceeds are allocated. It allows up to 50,000 dollars annually for administrative personnel or professional services to administer the projects, with approval from the county’s legislative delegation. It then specifies percentages for various programs, including 5% to public libraries (Mumford and other libraries) distributed by population, and sets up a Talladega County Special Tax Fund and a Special Tax Trust Fund for remaining and future uses, with a five-year waiting period before spending trust fund principal. The Talladega County legislative delegation has final authority over discretionary expenditures if recommendations from the Economic Development Authority are not acceptable, and the arrangement requires delegation approval for expenditures.

Who It Affects

• Residents of Talladega County and the municipalities who would benefit from funded libraries, roads, water, and public services supported by the tax proceeds.
• Public libraries in Talladega County (including Mumford) that would receive a share of the proceeds, and county agencies/authorities (County Commission, Sheriff’s Department, Health Department, Economic Development Authority) that administer and oversee the funds.

Key Provisions

• Up to 50,000 dollars annually from the tax proceeds can be used for personnel and/or professional services to administer the projects, with approval of the Talladega County legislative delegation.
• Remaining tax revenues are distributed according to specified percentages to programs and facilities, including 12% to volunteer fire departments; 12% to a bridge fund; 10% to the Honda project; 10% to the Health Department; 10% to the Talladega County Economic Development Authority; 10% for water line development; 5% for public libraries; 5% for road/bridge funding by the county commission; 5% for maintenance of county buildings; 4% for North Talladega water improvements; 4% to hire additional law enforcement; 2% to ARC programs; 2% to the Children's Rehabilitation Office.
• Creation of the Talladega County Special Tax Fund and Talladega County Special Tax Trust Fund to hold and invest remaining revenues, with the trust funds subject to restrictions and a five-year waiting period before principal can be spent (only interest may be used after that).
• The Talladega County Economic Development Authority acts in an advisory role; if its recommendations are not approved, the Talladega County legislative delegation has the final say on how the funds are spent.
• Debt Retirement Fund provisions allocate the first $100,000 for Sheriff’s Department vehicles, with the remaining balance distributed to the same general purposes as above (categories (2) and (4)).
• Annual reporting by the Talladega County Economic Development Authority to the legislative delegation.

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

Subjects

Talladega County