HB629 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Pebblin W. WarrenRepresentative
Democrat
Session: Regular Session 2019
Title: Macon Co., sales and use tax, co. commission to levy, distrib. of proceeds to fund ambulance service for citizens, penalties
Summary: Macon County is allowed to temporarily add a half-percent sales tax to fund ambulance services for its residents, with a sunset date of November 30, 2020.
What This Bill Does
The Macon County Commission may levy up to a 0.5% sales tax in the county, limited to funding ambulance services. The money collected must be used only for ambulance services for Macon County citizens. The tax is collected the same way as state and local sales taxes, and items currently exempt remain exempt. The authorization ends on November 30, 2020, and collected funds go to the Macon County General Fund for ambulance services.

Who It Affects
Macon County residents, whose ambulance services would be funded by the new tax
Local businesses and retailers in Macon County, which must collect the tax from customers
Macon County government and ambulance service providers, which administer and use the tax revenues
Taxpayers and property owners in Macon County, as the tax is a debt to the county and may involve collection measures

Key Provisions
Provision 1: Allows the Macon County Commission to levy a temporary 0.5% sales and use tax in Macon County, limited to proceeds for ambulance services, with sunset on November 30, 2020.
Provision 2: Tax applies to sales, use, storage, consumption, or gross receipts, collected like state taxes; exemptions currently in state law remain exempt.
Provision 3: Businesses must collect the tax from buyers and add it to the sale price; refunds or absorption of the tax are unlawful.
Provision 4: Proceeds go to the Macon County General Fund and must be used only to fund ambulance services; the tax is a debt to the county and may be collected by liens.
Provision 5: The act incorporates existing sales and use tax laws for administration and enforcement; authority to levy ends on November 30, 2020 (prior levies are unaffected).

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