HB495 Alabama 2017 Session

Relating to Baldwin County; to amend Sections 45-2-244.071, 45-2-244.073, 45-2-244.075, 45-2-244.076, and 45-2-244.077 of the Code of Alabama 1975, relating to the special county sales tax; to correct the name of Faulkner State Junior College to its current name of Coastal Alabama Community College and to provide that the funds distributed to the college from the proceeds of the tax shall only be used in Baldwin County; to further provide for the distribution of a portion of the proceeds to the county general fund, the county board of education, the county juvenile court, and the district attorney's office; to provide for the administration, collection, and enforcement of the one percent sales tax by the county commission or other person, firm, or corporation, whether public or private, with which the county commission may contract to collect the tax; to provide for the application and promulgation of laws, rules, and regulations related to the administration, collection, enforcement, payment, and assessment of the one percent sales tax; to provide that if the tax is rescinded, repealed, or no longer collected under certain circumstances, the distributions to the Baldwin County Board of Education and the general fund of the county shall be modified; and to provide for the effective date of the act.