HB118 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Steve McMillan
Republican
Session: Regular Session 2018
Title: Taxation, Alabama Gulf Coast Zoo, exempt from state, county, and municipal sales and use taxes, under certain conditions, Sec. 40-23-5 am'd.
Summary: HB 118 would grant the Alabama Gulf Coast Zoo a four-year sales and use tax exemption on capital expenditures, with annual reporting and a county approval step for any county taxes.
What This Bill Does
If enacted, the Alabama Gulf Coast Zoo (Zoo Foundation, Inc.) would be exempt from state, county, and municipal sales and use taxes on capital expenditures for four years, ending September 30, 2022. The exemption for county taxes would require a resolution from the county commission. The Zoo Foundation must annually report to the Department of Revenue on the sales covered by the exemption, and the zoo would still be responsible for all other taxes.

Who It Affects
The Alabama Gulf Coast Zoo (Zoo Foundation, Inc.) would receive a tax exemption for capital expenditures and would still pay other taxes.
County governments could grant the exemption for county taxes only if a county commission passes a supporting resolution.
The Alabama Department of Revenue would receive annual reports from the zoo detailing exempted sales.
Other taxpayers would not receive the exemption; the change affects only the zoo's capital expenditures.

Key Provisions
The Zoo Foundation, doing business as the Alabama Gulf Coast Zoo, is exempt from state, county, and municipal sales and use taxes on capital expenditures for four years, and must continue to collect and remit all other taxes.
County sales tax exemption requires authorization by a resolution of the county commission.
The exemption lasts four years, ending September 30, 2022.
The Zoo Foundation must annually report to the Department of Revenue on the sales exempted, with a prescribed report format.
The act becomes effective on the first day of the third month after it is passed and approved by the Governor.

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