HB484 Alabama 2020 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Pebblin W. WarrenRepresentative
Democrat
Session: Regular Session 2020
Title: Macon Co., co. commission authorized to levy add'l sales and use tax for ambulance service, Act 2019-337, 2019 Reg. Sess., am'd; Secs. 45-44-247.02, 45-44-247.08 am'd.
Summary: HB484 lets Macon County extend and set up to a 0.5% local sales tax for ambulance service through January 30, 2022.
What This Bill Does
Allows the Macon County Commission to levy an additional up to 0.5% sales tax for ambulance service, if a majority vote approves. The tax can be collected until January 30, 2022. Exempts items that are already exempt under state tax law. The local rate cannot be higher than the proportional rate of the state tax. Taxes approved before expiration can still be collected, and the act becomes effective immediately after the governor approves it.

Who It Affects
Macon County residents and shoppers who purchase goods in the county, who would pay up to an additional 0.5% in sales tax for ambulance service (subject to existing state exemptions).
Macon County businesses and retailers who would collect the local 0.5% tax from customers and remit it to fund ambulance services.

Key Provisions
The Macon County Commission may levy up to a 0.5% sales and use tax for ambulance service, in addition to other taxes, with authority expiring January 30, 2022.
Taxable activities are those in the county; goods and services already exempt under state law remain exempt from this local tax.
Local tax rate cannot exceed the proportional rate for equivalent state taxes.
The authority to levy expires on January 30, 2022, but taxes collected before that date remain valid.
Effective date is immediate upon governor's approval.

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