HB547 Alabama 2017 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Artis McCampbellRepresentative
Democrat
Session: Regular Session 2017
Title: Sumter Co., sales and use tax, co. commission authorized to levy add'l. for hospital
Summary: HB547 allows Sumter County to levy additional sales and use taxes to fund hospital facilities (including a certificate of need), but only after a countywide vote and with specific administration, use, and debt rules.
What This Bill Does
The bill authorizes a new local sales and use tax in Sumter County to pay for hospital construction, maintenance, and operation, including obtaining a certificate of need. It sets up how the tax would be collected (by the county, the state Department of Revenue, or a private collector) and may include a collection fee. It requires an advisory referendum and prohibits abatement of the tax. Proceeds would go to a dedicated Sumter County Health Care Authority fund, and the county could issue debt secured by the tax revenues; there are rules about when the tax starts, ends, and how long debts must be paid before termination is allowed.

Who It Affects
Sumter County residents and shoppers who would pay the new taxes on goods and services within the county.
Sumter County Health Care Authority and the county government, which would administer the tax, manage the dedicated fund, and may issue debt secured by the tax revenues.

Key Provisions
Authority to levy and collect additional sales and use taxes in Sumter County for hospital construction, maintenance, and operation (including certificate of need), with administration, enforcement, and an advisory referendum, plus a prohibition on tax abatement.
Use of proceeds for hospital-related costs, creation of a dedicated fund (Sumter County Health Care Authority), ability to issue debt secured by tax revenues, potential transfer of collection to the state or a private agency, and termination rules once debts are paid (with a possible up to four-year continuation after debt retirement).

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