HB592 Alabama 2017 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Kyle South
Republican
Session: Regular Session 2017
Title: Lamar Co., sales and use tax, levy by co. commission, collection and enforcement, distrib. to county general fund, const. amend.
Summary: This bill would let Lamar County add up to 1% more in sales and use tax, with the money going to the county's General Fund, through a local constitutional amendment.
What This Bill Does
If approved, Lamar County could levy up to a 1% additional sales and use tax on purchases in the county, in addition to existing taxes. The proceeds would go to the Lamar County General Fund for general county purposes. The tax would follow the same base and exemptions as the state sales and use tax, and the rate would not exceed a proportionate share of the state rate. Collection would use the same methods as state taxes, with options for the Department of Revenue or county collection, and taxpayers must collect from purchasers; refunds of the tax would be restricted.

Who It Affects
Lamar County residents and local businesses would pay up to 1% more in sales and use taxes on purchases within the county, with existing exemptions continuing to apply.
Lamar County government would gain a new revenue source (to fund the General Fund) and would oversee or contract for tax collection using existing tax administration rules.

Key Provisions
Applies only to Lamar County and allows the County Commission to levy up to a 1% sales and use tax in addition to existing taxes.
Tax base and exemptions follow state law; items currently exempt from state tax remain exempt from this local tax.
Tax collected like state sales and use taxes; collection may be handled by the Department of Revenue or through county collection methods.
All tax revenue goes to the Lamar County General Fund for general county purposes; the county enforces the tax and has the same penalties and administration as other sales and use taxes.
Taxpayers must collect and remit the tax; refunds or absorption of tax amounts are prohibited.
The tax is a debt due to Lamar County and is subject to existing tax collection rights and remedies.
A special December 2017 election is required to approve the amendment.

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