HB474 Alabama 2017 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Connie C. Rowe
Republican
Session: Regular Session 2017
Title: Walker Co., sales and use tax, additional, co. commission authorize to levy, distribution, referendum
Summary: HB474 would let Walker County voters authorize up to a 1% local sales tax to fund debt, public safety, economic development, and infrastructure, with specific distributions, and would repeal a motor vehicle/boat registration issuance fee.
What This Bill Does
If approved in a referendum, the Walker County Commission can levy up to a 1% sales and use tax in the county. The tax would be collected like other local sales taxes and would fund debt payments for up to 15 years, public safety, volunteer fire and rescue services, economic development, and roads/infrastructure, with specific distribution rules. The act also repeals a $10 issuance fee on motor vehicle and boat registrations and would operate under the state's sales and use tax rules unless otherwise specified. Needs voter approval to take effect; if approved, sections become operative immediately; otherwise the act is repealed.

Who It Affects
Walker County residents and businesses would pay an additional up to 1% sales tax in the county, collected with other local taxes and reporting requirements.
Walker County municipalities and public safety groups (including certified volunteer fire departments and rescue squads) would receive designated portions of the tax revenue, while the county would use remaining funds for roads, bridges, and infrastructure.

Key Provisions
Authorizes the Walker County Commission to levy up to a 1% sales and use tax in the county, subject to a majority vote in a referendum.
Net proceeds are allocated first to debt payments (general obligation warrants and Public Buildings, Bridge, and Road Tax debts) for up to 15 years or until debt is paid.
Annual allocations include $500,000 for public safety, $200,000 distributed to certified volunteer fire departments and rescue squads, and $100,000 for economic development, with remaining funds split as 10% to active municipalities by population for roads/infrastructure and the rest to the county general fund for county roads/infrastructure.
Tax collection and enforcement are handled by the county, with reporting requirements for taxpayers, and the county may use special counsel; the tax is subject to applicable state sales and use tax statutes.
The $10 issuance fee for motor vehicle and boat registrations is repealed.
The act becomes operative only if approved by voters; if approved, sections take effect immediately; if rejected, the act is repealed.

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