HB447 Alabama 2017 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Bob FincherRepresentative
Republican
Session: Regular Session 2017
Title: Randolph Co., sales and use tax, distribution, for jail, distribution of excess for road and bridge projects deleted, Act 2016-288, 2016 Reg. Sess., am'd.
Summary: Randolph County's jail tax is updated to fund construction, operation, and maintenance of a new jail, and the rule about using excess funds for roads and bridges is removed.
What This Bill Does
The bill allows a half-cent sales tax in Randolph County to be used for building, operating, and maintaining a new jail and the tax ends once the jail debt is paid. It explicitly requires proceeds to be used for jail construction, operation, and maintenance. It removes the provision that any excess proceeds must be used for road and bridge projects, so excess funds are no longer earmarked for those projects. The collection and distribution framework remains, including a possible collection fee up to 5% and monthly transfers to Randolph County for jail use.

Who It Affects
Randolph County residents and shoppers who will pay the half-cent sales tax to fund the jail project.
Randolph County government, including the County Commission, the Department of Revenue (or collecting entity), and the County Treasurer, who will collect, allocate, and manage the tax revenues for jail construction, operation, and maintenance.

Key Provisions
Allows Randolph County to levy a one-half cent sales tax for the construction, operation, and maintenance of a new county jail, with termination of the tax when the jail debt is paid.
Proceeds must be used for the construction, operation, and maintenance of the new jail.
Eliminates the requirement that any excess proceeds be used for road and bridge projects.
Maintains collection and distribution procedures (up to 5% collection fee; funds paid to Randolph County for jail use) with immediate effective date upon governor's approval.

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