HB 175

Relating to Jefferson County; to amend Section 45-37-249.08 of the Code of Alabama 1975, relating to the disposition of proceeds from additional sales tax proceeds and to further provide for the distribution of the funds from the additional sales tax proceeds to provide grants to nonprofit or charitable organizations that provide services to the general public for children, health, the elderly, and education; and to allow the Jefferson County Commission to distribute the grants.

Section 1

Section 45-37-249.08 of the Code of Alabama 1975, is amended to read as follows:

§45-37-249.08.

(a) The proceeds of the taxes authorized herein collected each month by the county, after any deductions for cost of collection, shall be distributed at such times as shall be directed by the county commission in the priority and respective amounts set forth below:

(1) First, for so long as any refunding school warrants are outstanding and are not defeased or otherwise fully paid, so much of the proceeds received during a fiscal year of the county as may be necessary to satisfy the county's obligations with respect to the refunding school warrants, including payment of the principal of, premium, if any, and interest on the refunding school warrants due during such fiscal year of the county, any ongoing expenses of administration of the refunding school warrants, amounts required to be deposited in any debt service reserve fund for the refunding school warrants, and amounts necessary to provide for payment of rebate, if any, or other amounts due to the United States, shall be paid over to the trustee or paying agent for the refunding school warrants to be held in a fund or funds solely for payment of such amounts due with respect to the refunding school warrants. The portion of the taxes authorized herein and required to be paid over to the trustee or paying agent for the refunding school warrants shall be segregated from all other receipts from the taxes authorized herein, shall be devoted solely to the payment of amounts due with respect to the refunding school warrants, and shall not be available to pay general governmental expenses of the county.

(2) Second, to the extent that there remain additional proceeds of the taxes authorized to be levied herein following the applications authorized in subdivision (1), such remaining additional proceeds, up to thirty-six million three hundred thousand dollars ($36,300,000) per fiscal year of the county, shall be deposited into the general fund of the county for use and appropriation as the county commission shall determine in its discretion.

(3) Third, to the extent that there remain additional proceeds of the taxes authorized to be levied herein following the applications authorized in subdivisions (1) and (2), such remaining additional proceeds, up to eighteen million dollars ($18,000,000) per fiscal year of the county, shall be deposited into the 2015 Sales Tax Fund. Funds on deposit in the 2015 Sales Tax Fund shall be distributed in accordance with the provisions of Section 45-37-249.09.

(4) Fourth, to the extent that there remain additional proceeds of the taxes authorized to be levied herein following the applications authorized in subdivisions (1), (2), and (3), such remaining additional proceeds, up to three million six hundred thousand dollars ($3,600,000) per fiscal year of the county, shall be deposited in the Jefferson County Community Service Fund to be expended as provided in Section 45-37-249.10.

(5) Fifth, to the extent that there remain additional proceeds of the taxes authorized to be levied herein following the applications authorized in subdivisions (1), (2), (3), and (4), such remaining additional proceeds, up to two million dollars ($2,000,000) per fiscal year of the county, shall be paid over to the Birmingham-Jefferson County Transit Authority for each of the first 10 fiscal years of the county following the adoption of this part, and thereafter up to one million dollars ($1,000,000) per fiscal year of the county.

(6) Sixth, to the extent that there remain additional proceeds of the taxes authorized to be levied herein following the applications authorized in subdivisions (1), (2), (3), (4), and (5), such remaining additional proceeds, up to five hundred thousand dollars ($500,000) per fiscal year of the county, shall be paid over to Birmingham Zoo, Inc.

(7) a. Seventh, to the extent that there remain additional taxes authorized to be levied herein following the application authorized in subdivisions (1), (2), (3), (4), (5), and (6), the remaining proceeds, up to five hundred thousand dollars ($500,000) per fiscal year may be awarded by the Jefferson County Commission as grants to nonprofit or charitable organization to assist the resident citizens of Jefferson County relating to children, the elderly, health, and education.

b. The commission shall adopt rules to carry out the act adding this admendatory language. The rules shall include, without limitation:

1. The procedure by which a nonprofit or charitable organization may apply for a grant of money.

2. The criteria that the commission shall consider in determining whether to award a grant to a nonprofit or charitable organization.

3. The procedure to distribute the money in a fair and equitable manner.

c. The commission shall prepare an annual report that includes, without limitation the following:

1. The identification of each nonprofit or charitable organization awarded a grant of money from the commission pursuant to this subdivision.

2. The amount of money each nonprofit or charitable organization received.

3. A description of the services for which the money was used by each nonprofit or charitable organization.

4. An evaluation of the effectiveness of the programs or services offered by the nonprofit or charitable organization.

d. The commission may not award more than ten thousand dollars ($10,000) to a nonprofit or charitable organization.

e. The annual report shall be posted in prominent places in the county courthouses, office buildings, and on the county's website.

(7) (8) Seventh Eighth, to the extent that there remain additional proceeds of the taxes authorized to be levied herein following the applications authorized in subdivisions (1), (2), (3), (4), (5), and (6) and (7), such remaining additional proceeds, shall be deposited into the general fund of the county for use and appropriation as the county commission shall determine in its discretion.

(b) The amounts specified in subdivisions (1) through (6) (7) shall be paid and distributed in full so long as the proceeds of the taxes authorized to be levied herein are sufficient for such purposes."

Section 2

This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.