HB 44

Sponsor
Session
Regular Session 2018
Title
Pickens Co., sales and use tax, temporary use for community safe rooms, referendum
Description

Relating to Pickens County; to authorize the county commission to levy an additional sales and use tax; to provide for the collection, distribution, and use of the proceeds of the tax; to prescribe penalties and fix punishment for a violation; and to provide for a referendum.

Subjects
Taxation
View Original PDF: HB 44 - Introduced - PDF

Relating to Pickens County; to authorize the county commission to levy an additional sales and use tax; to provide for the collection, distribution, and use of the proceeds of the tax; to prescribe penalties and fix punishment for a violation; and to provide for a referendum.

Section 1

This act shall apply only to Pickens County.

Section 2

As used in this act, the following words shall have the following meanings: (1) COMMUNITY SAFE ROOM. A room or structure specifically designed and constructed to resist wind pressures and wind-borne debris impacts during an extreme-wind event, like tornadoes and hurricanes, for the purpose of providing life-safety protection to members of the community. (2) STATE SALES AND USE TAX. The tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 of the Code of Alabama 1975.

Section 3

(a) The Pickens County Commission is authorized to levy an additional sales and use tax in an amount up to one-half of one percent against gross sales or gross receipts which shall be used exclusively for the financing and construction of community safe rooms in Pickens County. (b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this act.

Section 4

The tax authorized by this act, except as otherwise provided, shall be due and payable to the Director of Revenue or any other county officer or employee charged with the duty of collecting county licenses or privilege taxes, on or before the 20th day of each month next succeeding the month in which the tax accrues. On or before the last day of each month after the ratification date of the taxes, every person upon whom the tax is authorized by this act shall provide to the director on a form prescribed by the director, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with such other information as the director may require. When making the monthly report, the taxpayer shall compute and pay to the director the amount of taxes shown to be due; provided, however, any person subject to the tax who conducts any business on a credit basis may defer reporting and paying the tax until after the person has received payment for the items, articles, or accommodations furnished. In the event the taxpayer so defers reporting and paying any taxes, he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing the report. Every person engaged or continuing in any business subject to the any tax authorized by this act shall keep suitable records of the gross proceeds of the business and such other books or accounts as may be necessary to determine the amount of tax for which he or she is liable. The records shall be kept and preserved for a period of five years and shall be open for examination at any time by the director or by any duly authorized agent, deputy, or employees of the director. Any person who fails to pay the tax authorized by this act within the time required by this act shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate of one-half of one percent per month or fraction thereof from the date on which the tax became due and payable, to be assessed and collected as a part of the tax. The director may waive or remit the penalty or any portion thereof.

Section 5

The tax levied pursuant to this act shall expire one year from the date Pickens County begins to collect the tax.

Section 6

(a) Sections 1 to 5, inclusive, of this act shall become operative only if approved by a majority of the qualified electors of Pickens County who vote in an election to be called by the county commission. The notice of the election shall be given by the judge of probate, and the election shall be held, conducted, and the results canvassed in the manner as other county elections. The question shall be:

Do you favor the adoption of Act ___ of the 2018 Regular Session of the Alabama Legislature which authorizes the County Commission of Pickens County to levy an additional one-half of one percent sales tax which shall be used exclusively for the financing and construction of community safe rooms within Pickens County; and which shall expire on a date not later than one year after collection of the tax begins? Yes ( ) No ( )." (b) If a majority of the votes cast in the election are "Yes," Sections 1 to 5, inclusive, of this act shall become operative. (c) If a majority of the electors voting in the election vote "No," the county commission may submit the question to the electors in a subsequent election; provided, that not less than one year has elapsed between the dates of the elections. (d) The county shall pay any costs and expenses not otherwise reimbursed by a governmental agency which are incidental to the election. (e) The Judge of Probate of Pickens County shall certify the results of the election to the Secretary of State.

Section 7

This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.

No articles found.
Action Date Chamber Action
March 21, 2018HDelivered to Governor at 10:13 a.m. on March 21, 2018.
March 21, 2018HAssigned Act No. 2018-293.
March 21, 2018HClerk of the House Certification
March 21, 2018SSignature Requested
March 20, 2018HEnrolled
March 20, 2018HSecond House Concurs in Executive Amendment
March 20, 2018SSingleton motion to Concur In and Adopt adopted Roll Call 916
March 20, 2018SHouse of Origin Concurs in Executive Amendment
March 15, 2018HSouth motion to Concur In and Adopt adopted Roll Call 804
March 15, 2018HExecutive Amendment Offered
March 15, 2018HForwarded to Governor
March 8, 2018HClerk of the House Certification
March 8, 2018HEnrolled
March 8, 2018SSignature Requested
March 8, 2018HPassed Second House
March 8, 2018SMotion to Read a Third Time and Pass adopted Roll Call 711
March 8, 2018SThird Reading Passed
March 6, 2018SRead for the second time and placed on the calendar
January 18, 2018SRead for the first time and referred to the Senate committee on Local Legislation
January 18, 2018HMotion to Read a Third Time and Pass adopted Roll Call 36
January 18, 2018HThird Reading Passed
January 16, 2018HRead for the second time and placed on the calendar
January 9, 2018HRead for the first time and referred to the House of Representatives committee on Local Legislation
2018-03-20
Chamber: Senate
Result: Passed
2018-03-15
Chamber: House
Result: Passed
2018-03-08
Chamber: Senate
Result: Passed
2018-01-18
Chamber: House
Result: Failed