HB201 Alabama 2019 Session

Summary

Primary Sponsor

Ron Johnson

Republican

Session

Regular Session 2019

Title

Talladega Co., co. sales and use tax, outside of municipality, distribution of portion to volunteer fire depts further provided for, Act 91-533, 1991 Reg. Sess., am'd.

Summary

The bill rewrites how Talladega County uses a special county sales tax, directing funds to volunteer fire departments and many local projects with new oversight and long-term trust rules.

What This Bill Does

It creates a Talladega County Special Tax Fund and divides the revenues into fixed percentages for specific programs, plus an up-to-$50,000 annual admin/coordination allowance. Most allocations require approval by the Talladega County legislative delegation, with the Economic Development Authority (EDA) giving recommendations and the delegation having the final say if recommendations are not acceptable. A Talladega County Special Tax Trust Fund is created for remaining revenues, with a five-year waiting period before expenditures (except interest) and ongoing advisory reporting from the EDA. It also allocates funds from the Debt Retirement Fund for sheriff vehicle purchases and other projects, guiding how remaining debt-related funds are distributed.

Who It Affects

• Talladega County residents and local organizations (e.g., volunteer fire departments, health department facilities, public libraries, ARC programs) who may receive funding or see improvements in services from the distributions.
• Talladega County government bodies and officials (County Commission, legislative delegation, Economic Development Authority, Sheriff’s Department, and related agencies) who oversee, approve, manage, and report on the fund allocations and trust arrangements.

Key Provisions

• Up to $50,000 per year from the Talladega County Special Tax Fund may be used for personnel and/or professional services to assist in administration and coordination of the designated projects, with approval by the Talladega County legislative delegation (Senate member and any two House representatives).
• Twelve percent of revenues are distributed to the Talladega County Association of Volunteer Fire Departments to be divided among certified volunteer departments with principal stations in the county.
• Twelve percent is allocated to a bridge fund for a Coosa River bridge project linking Talladega and Shelby Counties; the Talladega County Economic Development Authority makes recommendations, and the Talladega County legislative delegation must approve; if recommendations are not acceptable, the delegation has final say.
• Ten percent funds the county's commitment to the Honda project, as determined by the County Commission.
• Ten percent goes to the Talladega County Health Department for a new facility serving North Talladega County and for maintenance/operation of health programs in Sylacauga and Talladega; recommendations by the EDA are required and delegation approval is needed; if not acceptable, the delegation decides.
• Ten percent is allocated to the Talladega County Economic Development Authority for development activities.
• Ten percent funds the development of water lines to serve residents and industry for improved fire protection and rural development; the EDA must recommend expenditures and the delegation must approve; if recommendations are not acceptable, the delegation decides.
• Five percent goes to public libraries in Childersburg, Lincoln, Sylacauga, and Talladega, distributed pro rata by population.
• Five percent goes to the Talladega County Commission fund used to match federal and state funds for roads and bridges in the county.
• Five percent funds maintenance and renovation of county-owned buildings, with first priority to the courthouse annex in Sylacauga.
• Four percent is set aside to improve the water supply/quality in North Talladega County, including water towers near the Talladega Municipal Airport; EDA recommendations are required and delegation approval is needed.
• Four percent is allocated to hire additional law enforcement officers in the Talladega County Sheriff's Department to better serve rural residents.
• Two percent divided equally to ARC programs of North and South Talladega County (Sylacauga and Talladega).
• Two percent goes to the Talladega Children's Rehabilitation Office for rehabilitation services in Talladega County.
• All remaining revenues go to the Talladega County Special Tax Trust Fund; when needs for items 1-13 become obsolete, the percentage allotted to those items can be deposited into the Trust Fund and invested; the delegation determines future projects; no expenditures from the Trust Fund for five years after creation; after five years, only interest may be spent on approved projects or bonded indebtedness; the Economic Development Authority advises on expenditures from the Trust Fund and reports annually.
• Revenues in the Debt Retirement Fund not needed to retire current debt are distributed: first $100,000 to purchase vehicles for the Sheriff’s Department; the balance is divided equally for purposes of items 2 and 4.
• The Economic Development Authority serves in an advisory capacity to the delegation regarding expenditures from the Special Tax Trust Fund and must report annually (and as requested) on those expenditures.

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

Subjects

Talladega County