HB212 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Kelvin LawrenceRepresentative
Democrat
Session: Regular Session 2018
Title: Wilcox Co., sales and use tax, distrib. to J. Paul Jones Hospital
Summary: Wilcox County may impose up to a 1% local sales and use tax to fund operation and maintenance of the J. Paul Jones Hospital, with the tax expiring if the hospital closes.
What This Bill Does
If passed, the Wilcox County Commission could add up to 1% to the county's sales and use tax on most purchases. The tax would be collected in the same way as the state's sales tax, and the money would go into Wilcox County's General Fund to be used solely for the hospital's operation and maintenance. Businesses would have to collect the tax from customers and cannot refund or absorb it; the county could enforce collection and penalties for noncompliance. The tax would terminate if the hospital closes.

Who It Affects
Residents and shoppers in Wilcox County will pay the added 1% tax on most sales
J. Paul Jones Hospital and Wilcox County will receive money from the tax to pay for hospital operation and maintenance; the tax ends if the hospital closes

Key Provisions
Allows the Wilcox County Commission to levy up to 1% additional sales and use tax in the county.
Exempts from the new tax gross receipts and products/services that are already exempt under state tax laws.
Tax is collected at the same time and in the same manner as state sales tax.
Businesses must collect the tax from customers and cannot refund or absorb the tax.
The tax is a debt to the county and may be secured by a lien on the taxpayer's property; the county enforces collection.
All tax proceeds go to the Wilcox County General Fund to be used for operation and maintenance of the J. Paul Jones Hospital.
The tax expires if the J. Paul Jones Hospital closes.
The act applies only to Wilcox County and takes effect immediately upon governor's approval; existing sales tax statutes apply to administration and enforcement.

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