SB311 Alabama 2018 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2018

Title

Jefferson Co., automobile rental tax, add'l tax levied, Act 2001-550, 2001 Reg. Sess., am'd; Sec. 45-37-244.01 am'd.

Summary

SB 311 adds a 3% tax on Jefferson County automobile rentals for up to one year, with proceeds to fund the Birmingham-Jefferson Civic Center Authority, and the tax becomes operative only after certain debt-service conditions are met.

What This Bill Does

Imposes a 3% tax on gross proceeds from leasing or renting passenger vehicles for up to one year in Jefferson County. All tax receipts go to the Birmingham-Jefferson Civic Center Authority to support its operations, including capital projects and maintenance. It creates filing, payment, and record-keeping requirements for taxpayers and authorizes penalties for late payment, plus misdemeanor penalties for nonpayment. The tax only becomes operative after bond-counsel certifies sufficient revenue to cover a $300 million stadium debt and the Authority commits to stadium construction.

Who It Affects

• Vehicle rental businesses in Jefferson County that lease passenger cars for up to one year; they must collect, report, and remit the 3% tax and maintain records.
• The Birmingham-Jefferson Civic Center Authority, which will receive the tax revenue to fund its operations and stadium-related projects.

Key Provisions

• A new 3% tax on gross proceeds from renting passenger vehicles for up to one year, with taxes due and payable to the Director of Revenue.
• Revenue from the tax is allocated to and must be used by the Birmingham-Jefferson Civic Center Authority for its operations, including capital expansion, renovation, and maintenance.
• Taxpayers must file monthly reports, keep records for five years, and may defer payment in credit-based transactions; penalties include 10% of tax due plus 0.5% interest per month, with possible waiver by the Director.
• Nonpayment or violations constitute a misdemeanor, with fines up to $500 and/or up to six months in jail.
• The act becomes operative only when bond counsel certifies sufficient revenue to cover debt service on a $300 million stadium and the Authority has a stadium construction commitment; the operative date is defined by a specific certificate delivery.

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