HB367 Alabama 2019 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Jimmy Martin
Republican
Session: Regular Session 2019
Title: Chilton Co., sales and use tax, co. auth. to levy, for co. general fund, referendum
Summary: HB 367 would let Chilton County create new local sales taxes inside the county and outside certain city limits to fund infrastructure, public safety, and economic development, lasting 35 years unless renewed.
What This Bill Does
It authorizes the Chilton County Commission to levy up to 1% additional sales and use tax within the county and up to 2% outside the named municipalities. The taxes follow the state's collection rules, with exemptions for existing exemptions and for motor vehicles and agricultural machinery as defined by state law. Revenue goes to Chilton County General Fund for infrastructure, public safety, and economic development, with enforcement provisions and a 35-year sunset unless renewed.

Who It Affects
Residents and local businesses in Chilton County would pay the new taxes on most purchases and would be responsible for collecting and remitting the tax if they operate a taxable business.
People and businesses outside the specified city limits (Clanton, Jemison, Maplesville, Thorsby) could face up to an additional 2% tax on sales, with the resulting funds supporting county infrastructure, public safety, and economic development.

Key Provisions
The county can levy up to 1% tax inside the county and up to 2% outside the specified municipalities.
Gross receipts from existing exempt goods and services remain exempt; motor vehicles and agricultural machinery sales are also exempt as per state law.
Tax collection mirrors state sales tax procedures; businesses must add the tax to the sale price and collect it from customers.
Taxes are a debt of the county and can be collected by liens; the county enforces collection and can adopt rules for administration.
Existing state/local sales tax provisions apply to these taxes, with the county using the same administration and enforcement powers.
All collected taxes go to the Chilton County General Fund for infrastructure, public safety, and economic development.
Authority to levy these taxes lasts 35 years from the act's effective date unless renewed by a majority vote of the County Commission.
The act becomes effective immediately after governor's approval.

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