SB327 Alabama 2019 Session

Summary

Primary Sponsor

Clyde ChamblissSenator

Republican

Session

Regular Session 2019

Title

Coosa Co., graphite, severance tax, Sec. 45-19-244.07 repealed; Secs. 45-19-244, 45-19-244.01, 45-19-244.02, 45-19-244.03, 45-19-244.05 am'd.

Summary

SB 327 creates a Coosa County severance tax on earthen materials and graphite, adds a possible mining fee, and updates reporting and collection rules while repealing the tax expiration provision.

What This Bill Does

It imposes a tax of 25 cents per ton on earthen materials and $5 per ton on graphite severed in Coosa County. It requires monthly reporting by producers, purchasers, and transporters and allows the county to collect a mining fee on other minerals if the county commission votes to impose it. It also authorizes the state to collect the county taxes and lets the collection charges (up to 5% for earthen materials and 1% for graphite) be deducted from monthly tax proceeds before paying the county, and it takes effect immediately after approval. It repeals the expiration provision for the severance tax.

Who It Affects

• Producers/severers of earthen materials and graphite in Coosa County must pay the tax and file monthly reports.
• Purchasers and transporters of earthen materials and graphite in Coosa County must file monthly reports and track sources and destinations.

Key Provisions

• Defines earthen materials and graphite for the tax and identifies roles as producer, purchaser, or transporter.
• Imposes a 25-cent-per-ton tax on earthen materials and a $5-per-ton tax on graphite severed in the county; allows a county mining fee on other minerals if the county commission votes to impose it.
• Requires monthly reporting by producers and by purchasers/transporters with tax payments and related information.
• States the State Department of Revenue will collect the county taxes for Coosa County and may charge a collection fee up to 5% for earthen materials and 1% for graphite, deducted from monthly tax proceeds before payment to the county.
• Repeals Section 45-19-244.07 (the tax expiration provision) and makes the act effective immediately after 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

Coosa County