HB286 Alabama 2018 Session

Summary

Primary Sponsor

Craig Ford

Independent

Session

Regular Session 2018

Title

Etowah Co., one cent county sales and use tax, revise allocation of proceeds, Etowah County Jobs Act, created, const. amend.

Summary

HB 286 would create the Etowah County Jobs Act and push a local constitutional amendment to change how Etowah County’s one-cent sales tax is distributed, funding roads and riverfront development and reallocating funds from the existing Etowah County Fund.

What This Bill Does

It proposes a local constitutional amendment to continue the 1-cent county sales tax but change its distribution starting on Oct 1, 2019. The bill lays out specific allocations for various entities and projects (education centers, school systems, a mega sports complex, libraries, fire departments, law enforcement, road and riverfront development) and creates two new committees to manage some of the funds. It also lowers certain distributions and directs the reduced funds to a drug enforcement task force, the district attorney, and the sheriff’s department, with oversight and reporting requirements for recipients.

Who It Affects

• Etowah County residents and local government programs (schools, libraries, public safety, juvenile detention, senior services) through changes in how tax proceeds are allocated and used.
• Local organizations and committees that would receive or manage funds (Smeltzer Education Training Center; Etowah County Mega Sports Complex Authority; Gadsden School System, Etowah County School System, Attalla School System; Gadsden State Community College; Etowah County Highway Development Committee; Riverfront Development Committee; Etowah County Library Committee; volunteer fire departments; Etowah County Sheriff's Department; Etowah County Drug Enforcement Task Force; Etowah County District Attorney).

Key Provisions

• Creates the Etowah County Jobs Act and proposes a local constitutional amendment to revise the distribution of the existing one-cent county sales tax in Etowah County.
• Starting Oct 1, 2019, fixed allocations include: $60,000 to Smeltzer Education Training Center; $50,000 split between Mental Retardation 310 Center and CED Mental Health Center; $300,000 to the Etowah County Mega Sports Complex Authority.
• Remaining funds (50% after the above) go to education (85% to Gadsden School System, Etowah County School System, and Attalla School System pro rata by average daily attendance; 15% to Gadsden State Community College; up to 35% of this 50% may be used to pay salaries for school personnel or Gadsden State staff due to financial condition).
• 18% of the remaining 50% goes to the Etowah County Community Development Committee for district-based projects in each House district, with local approval requirements.
• 6% of the remaining 50% goes to the Etowah County Library Committee (with $2,500 annually to each public school library).
• 6% of the remaining 50% goes to share among county volunteer fire departments.
• 5% of the remaining 50% goes to the Etowah County Sheriff's Department to augment salaries.
• From the remainder of the 50%, $1,000,000 goes to the Etowah County Highway Development Committee (priority remodeling of the Southside Bridge).
• From the remainder, $500,000 goes to the Riverfront Development Committee.
• The remaining portion of the 50% goes to the Etowah County Fund for juvenile detention, debt retirement, senior citizens services, and public safety, with the county responsible for related building costs and future construction approvals by the county commission.
• Subsection (c) reduces the Etowah County Fund by $880,000 and reduces the three named entities (Gadsden State Community College, Etowah County Community Development Committee, Etowah County Library Committee) by 9% each.
• Dollar amounts from the reductions are redistributed by the county administrator among the Etowah County Drug Enforcement Task Force (45.8%), the District Attorney for an assistant DA (11.2%), and the Sheriff’s Department (43%).
• Two new committees, the Etowah County Riverfront Development Committee and the Etowah County Highway Development Committee, are created to receive and administer the tax proceeds and have authority to issue bonds and manage debt.
• The act requires voter approval via a local election and describes ballot language for the proposed 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