HB492 Alabama 2017 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Alan BakerRepresentative
Republican
Session: Regular Session 2017
Title: Escambia Co., sales and use tax, co. commission authorized to levy, distrib. to co. general fund
Summary: HB492 allows Escambia County to levy up to a 1% local sales and use tax, with proceeds going to the county's general fund, and sets collection rules and penalties.
What This Bill Does
If enacted, the Escambia County Commission could add up to a 1% sales and use tax in the county, in addition to existing taxes. The tax would be collected the same way as state and local Escambia County taxes, and businesses would add the tax to prices and collect it from buyers. Revenue would go into the Escambia County General Fund for general county purposes, and the act sets penalties and enforcement provisions for nonpayment or noncollection. It also keeps existing sales and use tax laws applicable and incorporated for this tax.

Who It Affects
Businesses in Escambia County: must collect the tax from customers and remit it to the county, with penalties for failure to do so.
Consumers and purchasers in Escambia County: will pay the additional up to 1% tax on taxable sales and uses.
Escambia County government: will receive the tax revenues into the General Fund and administer/enforce the tax.

Key Provisions
The Escambia County Commission may levy an additional up to 1% sales and use tax in Escambia County, in addition to all other taxes.
Gross receipts for items already exempt under state tax statutes are exempt from the new tax.
Tax collection follows the same method as state and local Escambia County taxes; taxpayers must add the tax to sales prices and collect it from buyers; refunds or absorption of the tax are prohibited.
The tax is a debt to Escambia County and is secured by liens on property of delinquent taxpayers; the county enforces collection under existing tax laws.
All existing sales and use tax statutes applicable to Escambia County apply to this new tax, with the county having the same powers and obligations; provisions are incorporated by reference.
All taxes collected under this act go to Escambia County General Fund for general county purposes, and the act becomes effective immediately after governor 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: Escambia County