SB 311

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.
Description

Relating to Jefferson County; to amend Act 2001-550 of the 2001 Regular Session (Acts 2001, p. 1106), now appearing as Section 45-37-244.01 of the Code of Alabama 1975, which provides for the levy of an additional automobile rental tax in Jefferson County to be used by the Birmingham-Jefferson Civic Center Authority for the support of the operation of the authority, including, but not limited to, capital expansion, renovation, and maintenance; to amend the conditions upon which Act 2001-550 will become operative.

View Original PDF: SB 311 - Introduced - PDF

Relating to Jefferson County; to amend Act 2001-550 of the 2001 Regular Session (Acts 2001, p. 1106), now appearing as Section 45-37-244.01 of the Code of Alabama 1975, which provides for the levy of an additional automobile rental tax in Jefferson County to be used by the Birmingham-Jefferson Civic Center Authority for the support of the operation of the authority, including, but not limited to, capital expansion, renovation, and maintenance; to amend the conditions upon which Act 2001-550 will become operative.

Section 1

Act 2001-550 of the 2001 Regular Session (Acts 2001, p. 1106) now appearing as Section 45-37-244.01 of the Code of Alabama 1975, is amended to read as follows:

§45-37-244.01.

(a) In Jefferson County, in addition to all other taxes imposed by law, there is hereby levied an additional privilege or license tax, in the amount hereinafter prescribed against any person, organization, or other entity engaging or continuing in the county in the business of leasing or renting any passenger automotive vehicle, the duration of the lease being not more than one year. The amount of the taxes levied by this section shall be equal to three percent of the gross proceeds derived by the lessor from the lease or rental of such passenger automotive vehicle for not more than one year. The taxes levied by this section shall become effective September 1, 2001.

(b) All amounts collected pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support of the operation of the authority, including, but not limited to, capital expansion, renovation, and maintenance.

(c) The taxes levied by this section, 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 last 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 levied by this section shall render to the director on a form prescribed by him or her, 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 demand and 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 taxes levied by this section shall keep and preserve 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 levied by this section within the time required by this section 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.

(d) The failure of any person to pay any tax levied by this section within the time specified for the payment of the same by this section shall constitute a misdemeanor. The violation of any of the provisions of this section by any person shall constitute a misdemeanor. Any person violating any provisions of this section shall upon conviction be punished by a fine of not more than five hundred dollars ($500) or may be sentenced not to exceed six months, or both, unless a different punishment is prescribed herein.

(e) Before the twentieth day of each calendar month, the director shall pay, pursuant to subsection (b), in the amounts allocated therein to the Birmingham-Jefferson Civic Center Authority, all of the license and privilege taxes levied by this section received by him or her during the next preceding calendar month.

(f) None of the provisions of this section shall be applied in such manner as to violate the Commerce Clause of the United States Constitution. Should any provision of this section be held invalid, the validity thereof shall not alter the remaining provisions of this section.

(g) This section shall only become operative on the date when the bond counsel for any bonds issued by the authority certifies to the revenue director that revenue sources are available from this section and Section 45-37-245.02 and Section 45-37-243.40, along with any other revenue sources, including, but not limited to, revenue derived from the city or county, or both, are sufficient to provide debt service on a bond issue of three hundred million dollars ($300,000,000). This section shall become operative on the first day of the second calendar month after the chair of the Birmingham-Jefferson Civic Center Authority delivers to the Director of Revenue, or other collecting officer of the county, a certificate stating that the authority has made a contractual commitment for the construction of a stadium that, in the authority's judgment, is suitable for NCAA Division I Football Bowl Subdivision football games. The contractual commitment must be a bond purchase agreement, loan agreement, or other financing commitment that will provide funds, together with other funds available or contractually committed to the authority, that, in the authority's judgment, will be sufficient to complete construction of the stadium."

Section 2

This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming a law.

No articles found.
Action Date Chamber Action
March 21, 2018SAssigned Act No. 2018-288.
March 21, 2018HSignature Requested
March 21, 2018SEnrolled
March 21, 2018SPassed Second House
March 20, 2018HMotion to Read a Third Time and Pass adopted Roll Call 902
March 20, 2018HWilliams (JD) motion to Table adopted Roll Call 901
March 20, 2018HRogers 3rd Amendment Offered
March 20, 2018HWilliams (JD) motion to Table adopted Roll Call 900
March 20, 2018HRogers 2nd Amendment Offered
March 20, 2018HHenry motion to Previous Question lost Roll Call 899
March 20, 2018HWilliams (JD) motion to Table adopted Roll Call 898
March 20, 2018HRogers 1st Amendment Offered
March 20, 2018HWilliams (JD) motion to Table adopted Roll Call 897
March 20, 2018HMoore (M) Amendment Offered
March 20, 2018HThird Reading Passed
March 8, 2018HRead for the second time and placed on the calendar
February 20, 2018HRead for the first time and referred to the House of Representatives committee on Jefferson County Legislation
March 20, 2018HHanes intended to vote Abstain and Scott intended to vote Yea
February 20, 2018SMotion to Read a Third Time and Pass adopted Roll Call 431
February 20, 2018SThird Reading Passed
February 15, 2018SRead for the second time and placed on the calendar
February 13, 2018SRead for the first time and referred to the Senate committee on Local Legislation, Jefferson County
2018-03-20
Chamber: House
Result: Failed
2018-03-20
Chamber: House
Result: Failed
2018-03-20
Chamber: House
Result: Failed
2018-03-20
Chamber: House
Result: Failed
2018-03-20
Chamber: House
Result: Failed
2018-03-20
Chamber: House
Result: Failed
2018-02-20
Chamber: Senate
Result: Passed