HB531 Alabama 2017 Session

Summary

Primary Sponsor

Donnie ChesteenSenator

Republican

Session

Regular Session 2017

Title

Geneva Co., sales tax, co. commission authorized to levy additional tax, distrib. for jail construction and road and bridges, referendum, Act 2014-210, 2014 Reg. Sess., am'd.

Summary

HB531 lets Geneva County levy up to 1% more in sales tax and up to 1% use tax to fund jail construction, maintenance, and operation, with any extra money available for roads and bridges.

What This Bill Does

The bill amends Act 2014-210 to authorize the Geneva County Commission to impose up to 1% additional sales tax and up to 1% use tax. Proceeds would be used for building, maintaining, and operating a jail, with any excess directed to road and bridge projects. It sets collection, reporting, exemptions, and enforcement rules and allows the county to contract with a collector; it also lets the state tax laws apply to these taxes and allows a collection fee of up to 5% to be charged to Geneva County.

Who It Affects

• Residents and businesses in Geneva County would pay the new up to 1% sales tax and up to 1% use tax, subject to exemptions and rate rules.
• Geneva County government (County Commission and the entity that collects taxes) and the Department of Revenue or contracted collectors would administer, collect, enforce, and distribute the tax revenues, allocating funds to jail operations first and to roads/bridges with any excess.

Key Provisions

• Allows Geneva County to levy up to 1% additional sales tax and up to 1% use tax.
• Proceeds must be used for construction, maintenance, and operation of a jail; excess proceeds may be used for road and bridge projects.
• Exempts from the new taxes items that are currently exempt under state tax laws; taxes on items taxed at a lower rate are applied at a proportionally reduced rate.
• Taxes collected and administered like state sales and use taxes; collection mechanisms, reporting requirements, and records provisions.
• The taxes create a debt of Geneva County with liens on property; enforcement powers similar to state taxes; may hire special counsel.
• State tax statutes apply to these taxes and are incorporated by reference for administration and enforcement.
• A collection fee of up to 5% may be charged to Geneva County; fees deducted before distribution; funds remitted to the State Treasury and then distributed to the county for jail use, with excess to roads/bridges.
• Ratifies prior Geneva County actions to implement Act 2014-210; becomes effective on the first day of the third month after passage and 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

Geneva County