HB508 Alabama 2022 Session

Summary

Primary Sponsor

Pebblin W. WarrenRepresentative

Democrat

Session

Regular Session 2022

Title

Macon Co., county commission, sales and use tax, levy to fund ambulance service, extended, retroactive, Sec. 45-44-247.08 am'd.

Summary

HB508 extends Macon County's authority to levy a sales and use tax for ambulance service through July 1, 2024 and retroactively validates the levy and collection back to January 31, 2022.

What This Bill Does

It prolongs the Macon County Commission's ability to levy the sales and use tax used to fund ambulance service until July 1, 2024 (taxes collected before that date are unaffected). It also retroactively validates and confirms the levy and collection of the tax back to January 31, 2022. The act becomes effective immediately after the governor approves it.

Who It Affects

• Macon County residents and businesses who pay the county's sales and use tax, as the tax funding ambulance service will continue under the extended authority.
• Macon County Commission and county tax authorities, who gain extended authority to levy the tax and have prior levy/collection actions retroactively validated.

Key Provisions

• Extends the expiration date of the Macon County sales and use tax authority for ambulance funding to July 1, 2024; taxes collected prior to expiration remain valid.
• Retroactively validates and ratifies the levy and collection of the tax to January 31, 2022, and provides immediate effectiveness 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