HB192 Alabama 2022 Session

Summary

Primary Sponsor

Wes AllenSecretary

Republican

Session

Regular Session 2022

Title

Pike Co., county commission, add'l sales and use tax, collection, distribution, use of the proceeds for county jail, Act 2017-332, 2017 Reg. Sess., am'd.

Summary

HB192 would let Pike County levy an additional local sales and use tax to fund the construction and operation of a new county jail and related facilities, with money managed through dedicated funds and used to pay debt.

What This Bill Does

It authorizes the County Commission to impose an extra sales and use tax for jail and judicial complex costs. The tax revenue must be deposited in a segregated account within the General Fund and used for construction, financing, and equipping the jail complex, with the ability to move funds into special funds. The county may pledge the tax proceeds to pay principal and interest on underlying indebtedness, and the tax would expire once all costs and debt are paid in full.

Who It Affects

• Pike County residents and local businesses, who would pay the additional sales and use tax to fund the jail project.
• Pike County government and its agencies (e.g., County Commission and related departments), which would collect, manage, and allocate the tax revenue and may create special funds or pledge revenues for debt repayment.

Key Provisions

• Authorization for the County Commission to levy an additional local sales and use tax to fund the county jail and judicial complex.
• Definition expansion for 'costs' to include all expenditures related to acquiring, constructing, equipping, financing, insuring, and servicing the jail and judicial complex (land, buildings, equipment, services, debt costs, reserves, etc.).
• Definition of 'county jail and judicial complex' to include jail operations, E-911/Emergency Management facilities, a criminal justice and public safety center, and court spaces with related facilities.
• Tax revenues must be remitted to Pike County and deposited in a segregated account within the General Fund, usable for construction, financing, and equipping the jail complex; funds may be transferred to special funds as designated by the commission.
• The county may irrevocably pledge tax proceeds to pay principal and interest on indebtedness while the debt remains outstanding.
• The tax expires the first day of the month after all costs, financing, and debt related to the jail project are paid in full.
• The act becomes effective immediately upon passage and the 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

Pike County