HB496 Alabama 2020 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Corey Harbison
Republican
Session: Regular Session 2020
Title: Cullman Co., sales and use tax, levied by local act, distrib to muns. other than Cullman, future incorp. muns. excluded, Secs. 45-22-243.99, 45-22-243.10, 45-22-243.37 am'd.
Summary: HB496 changes how Cullman County sales and use tax revenue is distributed by excluding newly incorporated municipalities from population-based shares.
What This Bill Does
It amends several sections to keep existing distributions to the City of Cullman and to the county, and to the Cullman County Health Care Authority and road fund, while limiting population-based sharing to municipalities in Cullman County that were incorporated before the act's effective date. Municipalities incorporated after the effective date would not receive population-based distributions; instead, those funds would remain with the county general fund or be used for other purposes as prescribed in the act. The act preserves funding for the hospital authority, the highway program, and the rural volunteer fire departments, and it becomes effective immediately after the governor signs it.

Who It Affects
Municipalities in Cullman County that were incorporated before the act's effective date (excluding the City of Cullman) would continue to receive their population-based share of the tax revenue.
Municipalities in Cullman County incorporated after the act's effective date would not receive population-based distributions; their potential funds would be redirected to the county general fund or used for other purposes.

Key Provisions
Excludes newly incorporated municipalities from population-based distributions of county tax revenue ( Sections 45-22-243.99(d)(1), 45-22-243.10(5), and 45-22-243.37 ).
Maintains the City of Cullman’s allocations and the county’s general funds, road funds, and education funds as currently structured, but without extending population-based shares to new municipalities.
Keeps funding for the Cullman County Health Care Authority Board at $33,333.33 per month from the first 50% of net proceeds, for hospital capital improvements and related costs (not operating expenses).
Continues monthly highway funding of $8,334 to the highway director for paving, bridges, and related work, subject to county approval and annual accounting.
Preserves 5% of county-proceeds to rural volunteer fire departments (and designations for Hanceville Fire Department and the Cullman County Fire Association Training Center) and allows possible adjustments by the county commission.
Specifies up to a 5% collection charge by the Department of Revenue for Cullman County and outlines monthly distribution of funds to county, City of Cullman, and pre-existing municipalities, with the remainder allocated as described.

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