HB483 Alabama 2020 Session

Summary

Primary Sponsor

Kyle South

Republican

Session

Regular Session 2020

Title

Jefferson Co., human sewage, commission authorized to levy tax

Summary

HB483 would let Jefferson County charge a per-ton tax on disposing human-sewage biosolids in county landfills, with revenue used for the county's solid waste program.

What This Bill Does

The Jefferson County Commission could set a per-ton privilege or excise tax on biosolids from human waste disposed in county landfills. The landfill operator would collect the tax from the party delivering the biosolids and remit it to the county by the 15th of the month after delivery; if the tax isn’t paid, the landfill operator would be liable. Proceeds would be used exclusively for Jefferson County’s solid waste program, and Jefferson County would be exempt from paying the tax. The act would take effect on the first day of the third month after the governor signs it.

Who It Affects

• Entities delivering biosolids composed of human sewage to county landfills; they would be responsible for paying the per-ton tax (collected by the landfill operator).
• Landfill operators and Jefferson County government; landfill operators would collect and remit the tax, and county funds would support the county's solid waste program while the county itself would be exempt from paying the tax.

Key Provisions

• Section 1: The Jefferson County Commission may levy a privilege or excise tax per ton on biosolids composed of human waste delivered to a landfill in Jefferson County.
• Section 2: The tax is collected by the landfill operator and paid to the Jefferson County Commission by the 15th day of the month following delivery; if not paid, the landfill operator is liable.
• Section 3: Proceeds from the tax must be used exclusively for the county's solid waste program.
• Section 4: Jefferson County itself is exempt from the tax.
• Section 5: The provisions are severable (if part is invalid, the rest remains in effect).
• Section 6: The act becomes effective on the first day of the third month after governor's approval (or otherwise becoming law).

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Jefferson County