SB309 Alabama 2022 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Larry StuttsSenator
Republican
Session: Regular Session 2022
Title: Colbert Co., severance tax proceeds, 7.5 percent for railway overpass in City of Sheffield and 7.5 percent for broadband, tax applied on all severed material, regardless of mode of transportation, const. amend.
Summary: This bill would amend Alabama's constitution to apply a local severance tax in Colbert County to all severed materials at eight cents per ton, with the proceeds going to the Colbert County Commission.
What This Bill Does
It would expand the severance tax to cover all materials severed in Colbert County and sold as tangible personal property, regardless of how they are transported. The tax rate would be 0.08 per ton and would replace the current severance tax under Title 40, Chapter 13, with net proceeds going to the Colbert County Commission and expended according to Chapter 13 unless local law says otherwise. The tax would be collected by the producer from the purchaser at the point of sale. The amendment applies only to Colbert County and would require voter approval to take effect.

Who It Affects
Colbert County government (Colbert County Commission) would receive and allocate the net severance tax proceeds.
Producers and purchasers of severed materials in Colbert County would be subject to the new eight-cent-per-ton severance tax collected at the point of sale, regardless of transportation method.

Key Provisions
The severance tax applies to all severed material in Colbert County, regardless of mode of transportation.
Tax rate is eight cents ($0.08) per ton on severed material sold as tangible personal property.
The tax is in lieu of the tax under Chapter 13 of Title 40, but other provisions of Chapter 13 apply unless expressly provided otherwise.
Net proceeds go to the Colbert County Commission and are allocated/expended as provided by Chapter 13 unless local law provides otherwise.
Tax is collected by the producer from the purchaser at the location where the property is loaded for delivery.

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