Relating to Montgomery County, to authorize the
Montgomery County Commission to levy and collect a rental tax
against the lessees or renters of tangible personal property;
to make legislative findings; to establish maximum rates of
the rental tax; to provide that the rental tax is a direct tax
on the lessee or renter though required to be collected by the
lessor or vendor; to provide that the rental tax is not a
gross receipts tax in the nature of a sales tax; to provide
for exemptions from the tax; to provide for the collection,
administration, and enforcement of the rental tax; to provide
that the rental tax constitutes a debt due Montgomery County
and may be collected in a civil suit, in addition to all other
methods provided by law and in this act; to provide that the
rental tax, together with any interest and penalties with
respect thereto, shall constitute and be secured by a lien on
the property of any person from whom the tax is due or who is
required to collect the tax; to provide that state law that
applies to the enforcement of liens for privilege, license, or
excise taxes due to the state shall apply to the collection of
the rental tax; to provide for the administration and
collection of the rental tax at the same time and in the
manner as the state rental tax is collected; to provide for
the collection and enforcement of the rental tax by Montgomery
County or a third party; to provide that the state rental tax
statutes and related rules, and any other statutes that apply
to or affect the administration and collection of the state
rental tax, shall apply to the rental tax to the extent they
are not inconsistent with the act; to require the rental tax
to be added to the rental price and collected from the lessee
or renter; to provide for the effective date for any levy of
the rental tax; to provide that the rental tax received or
collected shall be deposited into the county general fund to
be expended as determined by the county commission; to provide
that the Montgomery County Commission may issue bonds,
warrants, or other forms of indebtedness and enter into
funding agreements or other obligations with other
governmental entities and public corporations and may secure
its obligations thereunder with a pledge of the rental tax
proceeds; to provide that any pledge of the rental tax
proceeds for the payment of bonds, warrants, funding
agreements, or other evidences of indebtedness or obligations
issued or entered into by the Montgomery County Commission
constitutes part of the contract with the holders of the
obligations secured thereby and the contract shall be
protected from impairment to the fullest extent provided in
the federal Constitution and the Constitution of Alabama of
1901, as amended; to provide that any debt obligations of
Montgomery County payable from or secured by the rental tax
proceeds shall be issued under the general laws of the state
available for such purposes; to provide that the Montgomery
County Commission shall have the further power to designate as
the agent of Montgomery County any other governmental entity
or public corporation in the state heretofore or hereafter
organized to undertake any purpose as the Montgomery County
Commission shall determine utilizing proceeds of the rental
tax; to provide that when such a governmental entity or public
corporation shall be so designated, the proceeds of the rental
tax (or so much thereof as shall be allocated to the entity so
designated) thereafter collected shall be paid over to it and
shall be used by it for the purposes specified by the
Montgomery County Commission for which the tax is herein
authorized to be levied; to provide that said governmental
entity or public corporation may anticipate the proceeds from
the rental tax so required to be paid to it by issuing, for
any of the purposes specified by the Montgomery County
Commission for which the tax is herein authorized to be
levied, funding or refunding bonds, warrants, certificates of
indebtedness or other evidences of indebtedness of such
governmental entity or public corporation, and may pledge for
the payment of the principal thereof and interest thereon the
proceeds from said tax so paid to it; to provide that the
designation by the Montgomery County Commission of a
governmental entity or public corporation to receive proceeds
of the rental tax levied pursuant to this act, the payment of
such proceeds over to the governmental entity or public
corporation and the pledge of such proceeds by the
governmental entity or public corporation for the payment of
the principal of and interest on bonds, warrants, certificates
of indebtedness or other evidences of indebtedness issued by
such governmental entity or public corporation shall
constitute a part of the contract with the holders of said
bonds, warrants, certificates of indebtedness or other
evidences of indebtedness and such contract shall be protected
from impairment to the fullest extent provided by the federal
Constitution and the Constitution of Alabama of 1901, as
amended; to provide that obligations of such a governmental
entity or public corporation payable from or secured by the
proceeds of the rental tax shall be issued under the general
laws of the state available for those purposes; to provide
that, to the extent any provision of Act 89 adopted during the
1975 Fourth Special Session of the Alabama Legislature is
inconsistent with any provision of this act, such conflicting
provision is superseded and repealed, but only to the extent
of the conflict, and that Act 89 of the 1975 Fourth Special
Session shall otherwise remain in full force and effect; to
provide that Act Number 2017-465 of the 2017 Regular Session
of the Alabama Legislature is hereby repealed; to provide that
public officials and their family members shall not obtain
personal gain from rental tax proceeds; to provide that the
provisions of this act are severable; to provide for an
effective date of the act.
