HB131 Alabama 2019 Session

Summary

Primary Sponsor

Jim HillRepresentative

Republican

Session

Regular Session 2019

Title

Counties, levy of add'l tax authorized, referendum authorized

Summary

This bill would allow Alabama counties to levy and collect additional taxes (privilege license, excise, alcoholic beverage, and sales/use taxes) with or without voter referendums.

What This Bill Does

It authorizes county commissions to levy and collect these additional taxes, with revenue deposited to the county treasury to be used as directed by the commission. Taxes could become law with or without a referendum; if a referendum is required, an election would be held 30 to 90 days after the commission adopts the resolution. The act adds these powers on top of existing tax laws and is supplemental to them.

Who It Affects

• County governments (county commissions) would gain authority to levy and collect the specified additional taxes.
• Residents and businesses within counties could be subject to the new privilege license, excise, alcoholic beverage, and sales/use taxes.

Key Provisions

• Section 1 authorizes the county commission to levy and collect additional privilege license taxes, excise taxes, alcoholic beverage taxes, and sales and use taxes; revenue goes to the county treasury to be used as prescribed by the commission.
• Section 2 allows the taxes to become law with or without a referendum; if a majority vote is required, an election must be held 30-90 days after the commission adopts the levy.
• Section 3 states the act is supplemental and cumulative to existing tax laws in the county.
• Section 4 states the act becomes effective immediately upon approval by the Governor (or otherwise becoming law).

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

Subjects

Counties