HB572 Alabama 2017 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Alan Boothe
Republican
Session: Regular Session 2017
Title: Pike Co., sales and use tax, co. commission authorized to levy, distrib. to co. general fund for new co. jail
Summary: HB572 lets Pike County add a local sales tax to fund a new county jail, with the money going to the county general fund and the tax ending once jail costs are fully paid.
What This Bill Does
If enacted, the bill authorizes the Pike County Commission to levy an additional sales and use tax. The rate can be up to 1.5% outside the City of Troy and up to 0.5% inside Troy, collected like the state sales tax. Proceeds go to the Pike County General Fund to be used for building, financing, and equipping a new jail or jail complex, and the tax ends when jail costs are paid in full; existing tax laws apply to how it is collected and enforced.

Who It Affects
Consumers – residents and visitors in Pike County will pay the extra sales tax on taxable goods and services, with higher rates outside Troy (up to 1.5%) and lower rates inside Troy (up to 0.5%).
Businesses and property owners – local merchants must collect and remit the tax, face penalties for non-compliance, and the tax creates a lien on the property to secure payment.

Key Provisions
Section 3: The Pike County Commission may levy an additional sales and use tax, up to 1.5% outside the City of Troy and up to 0.5% inside Troy, with exemptions for receipts already exempt under state law.
Section 4: The tax is collected the same way and at the same time as the state and Pike County-specific sales and use taxes.
Section 5: Sellers must add the tax to the sale price and collect it; it is unlawful to fail to collect or to refund or absorb the tax.
Section 6: The tax is a debt of Pike County, secured by a lien on the property of those who owe it, and the county has the authority to collect and enforce the tax.
Section 7: Existing sales and use tax provisions apply to this tax; Pike County has the same powers and obligations as with other local/state taxes, incorporated by reference.
Section 8: All tax revenue collected goes to the Pike County General Fund to be used for construction, financing, and equipping a new jail or jail complex.
Section 9: The tax expires when the costs of the jail project (including financing and debt retirement) are paid in full.
Section 10: The act becomes effective immediately after the governor signs it.

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