SB 372

Sponsor
Session
Regular Session 2018
Title
Dallas Co., sales and use tax, co. commission authorized to levy, distrib. to co. bd of ed. and City bd of ed for Selma
Description

Relating to Dallas County; authorizing the county commission to levy an additional sales and use tax; providing for the collection, distribution, and use of the proceeds of the tax; prescribing penalties and fixing punishment for violation of this act; and providing that this act shall be operative on the repeal of a certain sales and use tax levied for educational purposes by the county commission.

Subjects
Taxation
View Original PDF: SB 372 - Introduced - PDF

Relating to Dallas County; authorizing the county commission to levy an additional sales and use tax; providing for the collection, distribution, and use of the proceeds of the tax; prescribing penalties and fixing punishment for violation of this act; and providing that this act shall be operative on the repeal of a certain sales and use tax levied for educational purposes by the county commission.

Section 1

This act shall apply only to Dallas County.

Section 2

As used in this act, the following words have the following meanings: (1) COUNTY. Dallas County. (2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Dallas County, including, but not limited to, Article 1 and Article 2 of Chapter 23, Title 40, Code of Alabama 1975.

Section 3

(a) The Dallas County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one-half of one percent sales and use tax on sales, use, storage, consumption, or gross receipts in the 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 levied by this act shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county and those sales and use taxes applicable only to the county.

Section 5

Each person engaging or continuing in a business subject to the tax levied by this act shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected to the tax to fail to refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this act. It shall be unlawful for any person subject to the tax levied by this act to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax.

Section 6

The tax levied by this act shall constitute a debt due Dallas County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The county shall collect the tax and enforce this act and shall have and may exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. The county may adopt any rules necessary to provide for the collection and administration of the tax.

Section 7

All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Dallas County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this act shall apply to the tax levied under this act. The county shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this act as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act applicable to the county. All provisions of the existing sales and use tax statutes that are made applicable by this act to the tax levied under this act, including any provisions for the administration and enforcement of this act, are incorporated by reference and made part of this act as if fully set forth herein.

Section 8

The net proceeds of all taxes collected under this act shall be remitted to Dallas County and shall be distributed as follows: Eighty percent shall be distributed to the Dallas County Board of Education and 20 percent shall be distributed to the Board of Education of the City of Selma to be used for educational purposes.

Section 9

The levy of the sales and use tax authorized by this act shall commence and become effective only upon the repeal of a one-half cent sales and use tax levied pursuant to general law for educational purposes in the county. The distribution of the net proceeds pursuant to Section 8 to the City of Selma Board of Education shall first be credited toward any obligation of the Dallas County Board of Education to repay the City of Selma Board of Education related to the erroneous distribution of any proceeds from the prior tax. Section 10. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.

No articles found.
Action Date Chamber Action
March 22, 2018HRead for the first time and referred to the House of Representatives committee on Local Legislation
March 22, 2018SMotion to Read a Third Time and Pass adopted Roll Call 1122
March 22, 2018SThird Reading Passed
March 21, 2018SRead for the second time and placed on the calendar
March 6, 2018SRead for the first time and referred to the Senate committee on Local Legislation
2018-03-22
Chamber: Senate
Result: Passed