HB44 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Alan Harper
Republican
Session: Regular Session 2018
Title: Pickens Co., sales and use tax, temporary use for community safe rooms, referendum
Summary: HB 44 would let Pickens County put on a ballot a temporary 0.5% local sales tax to fund the construction of community safe rooms, expiring after one year once collection begins.
What This Bill Does
It authorizes the county to levy up to 0.5% of gross receipts for financing and building community safe rooms, with revenues used exclusively for that purpose and exemptions for items already exempt under state law. The tax would take effect only if voters approve it in a county election, and if approved, it would begin and then expire after one year; the county would pay the election costs. Tax collection would occur monthly with required reporting and recordkeeping, and penalties for late payment (10% of tax due plus 0.5% interest per month) could apply, though the director may waive penalties; there is also a provision for credit-based sales to defer reporting and payment.

Who It Affects
Businesses selling taxable goods or services in Pickens County, which would be responsible for collecting and remitting the additional 0.5% tax and keeping records.
Residents and shoppers in Pickens County who would pay the additional local sales tax on taxable purchases (subject to the state-law exemptions).

Key Provisions
Provision 1: The county may levy an additional sales tax up to 0.5% of gross receipts to fund financing and construction of community safe rooms in Pickens County.
Provision 2: The tax revenue must be used exclusively for community safe rooms; items already exempt under state sales tax law remain exempt from this local tax.
Provision 3: The tax is contingent on voter approval in a county election; if approved, the tax starts and expires within one year; election costs are paid by the county.
Provision 4: The tax is collected by the Director of Revenue; monthly reports are required, records kept for five years, and penalties for late payment (10% plus 0.5% interest) apply unless waived by the director; there is a credit-based deferral provision for certain sales.

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