HB553 Alabama 2019 Session

Summary

Primary Sponsor

Ralph Howard

Democrat

Session

Regular Session 2019

Title

Bibb Co., sales and use tax, county comm. authorized to levy, conditions for levy based on retirement of certain school debt, distrib. for education and co. gen. fund

Summary

HB 553 would let Bibb County set up to a 1% additional county sales tax to fund public schools, roads and public safety, with specific revenue distribution and safeguards.

What This Bill Does

The Bibb County Commission can levy up to 1% sales and use tax in Bibb County, collected like the state tax. Net revenue would be split with 80% going to the Bibb County Board of Education for public school facilities (acquisition, construction, maintenance, equipment, and operation) and 20% staying with the county for roads, bridges, and public safety. The new levy cannot begin until the county has retired or paid off, or arranged to pay, the debt from the previous school facilities program (Resolution No. 07-06), and the old levy has ended. Proceeds go to the Bibb County General Fund first, with the 80/20 distribution after collection costs, and the Board’s share may be pledged as security for school debt; the county will enforce the tax under existing laws and may appoint agents to collect it.

Who It Affects

• Bibb County residents and businesses, who would pay an additional up to 1% sales tax on most county sales and purchases (with exemptions aligned to state law).
• Bibb County Board of Education and the county government, which would receive and use the funds (80% to the Board for school facilities and 20% to the county for roads/bridges and public safety), with the Board’s portion potentially pledged to secure debt.

Key Provisions

• Authorizes the Bibb County Commission to levy a county sales and use tax up to 1% in addition to existing taxes.
• Tax collected as provided by state and local tax statutes; exemptions applicable to those already exempt under state law remain.
• Proceeds distributed: 80% to the Bibb County Board of Education for public school facilities; 20% to the county for roads, bridges, and public safety; Board’s share may be pledged to debt.
• Tax is a debt of Bibb County; liens, collection rights, penalties, and enforcement powers apply; county may appoint collection agents.
• Before the new levy takes effect, the county must retire or pay off, or arrange to pay, the debt from the prior school facilities levy (Resolution No. 07-06) and the prior levy must cease.
• All provisions of existing sales and use tax statutes apply to this tax and are incorporated by reference; act is severable and effective immediately upon 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