HB480 Alabama 2018 Session

Summary

Primary Sponsor

John W. Rogers

Democrat

Session

Regular Session 2018

Title

Jefferson Co., automobile rental tax, redistribute proceeds to pay Jefferson County Sewer System, Sec. 45-37-244.01 am'd.

Summary

HB 480 would divert Jefferson County's automobile rental tax receipts first to pay the county sewer system bonds, with any remaining funds going to the Birmingham-Jefferson Civic Center Authority.

What This Bill Does

It changes how the 3% tax on gross rental proceeds for passenger vehicles in Jefferson County is used. First priority goes to debt service on the Jefferson County Sewer System refunding bonds. After the bonds are paid, any remaining tax receipts would be allocated to the Birmingham-Jefferson Civic Center Authority to support its operations, including capital projects, renovation, and maintenance.

Who It Affects

• Renters and lessors of passenger vehicles in Jefferson County who pay the 3% tax; their tax payments will be used for sewer debt first and for Civic Center funding only if funds remain.
• Jefferson County Sewer System bondholders and the Birmingham-Jefferson Civic Center Authority; they will receive funds from the tax in the order specified (debt service first, then Authority funding).

Key Provisions

• Amends 45-37-244.01 to levy a 3% tax on gross proceeds from leasing passenger vehicles for up to one year in Jefferson County.
• Proceeds must be used first to pay Jefferson County Sewer System refunding bonds; after the bonds are paid in full, remaining proceeds go to the Birmingham-Jefferson Civic Center Authority for its operations, including capital expansion, renovation, and maintenance.
• The Birmingham-Jefferson Civic Center Authority may use the funds allocated to it for its operations and improvements as described.
• The act becomes effective immediately following the Governor's signature, with existing collection and reporting requirements and penalties for nonpayment remaining in place.

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

Subjects

Jefferson County