SB401 Alabama 2019 Session

Summary

Primary Sponsor

William “Bill” M. BeasleySenator

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 can temporarily add a half-cent sales tax to fund ambulance services for county residents.

What This Bill Does

If passed, the Macon County Commission can levy a temporary 0.5% sales tax in the county until November 30, 2020. The money collected must be used only to fund ambulance services for Macon County citizens and deposited into the Macon County General Fund. Tax collection would work like state/local sales taxes, with businesses required to collect it from customers and follow existing rules, including penalties for noncompliance. Items that are already exempt from state sales tax stay exempt, and the act becomes effective after governor approval.

Who It Affects

• Macon County residents (and visitors who buy taxable goods in the county) who would pay the extra 0.5% sales tax to fund ambulance services.
• Local businesses and retailers in Macon County who must collect the tax from customers, add it to the sale price, report it, and remit the proceeds to the county; they could face penalties for not collecting or refunding the tax.

Key Provisions

• The Macon County Commission may levy a temporary up-to-0.5% sales and use tax in Macon County, limited to the period ending November 30, 2020.
• Proceeds must be deposited into the Macon County General Fund and used only to fund ambulance services for Macon County citizens.
• The tax base excludes items that are currently exempt under state sales tax statutes; the rate cannot exceed the proportional rate of the state tax.
• The tax is collected in the same manner as state/local sales taxes; businesses must collect from purchasers and cannot refund the tax improperly; penalties apply for violations.
• The tax is a debt of Macon County and may be collected with liens and other enforcement powers; the county may adopt rules to administer the tax.
• Authority to levy expires on November 30, 2020, but collection of taxes levied before that date continues; the act becomes effective immediately upon governor 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