Under existing general law, a severance tax is levied on material severed from the ground and sold as tangible personal property outside the county, but does not apply to minerals and certain other severed materials transported on public roads. Also under existing general law, at least 75 percent of the revenues collected from the severance tax must be used by the county commission for construction, maintenance, and repair of the county's road system or for other stated purposes if provided by local law.
This bill would propose a local constitutional amendment relating to Colbert County to provide that the severance tax authorized by general law applies to all severed material removed from the county, regardless of the mode of transportation used, and to provide for the distribution of the proceeds.
Rereferred from Calendar to C&SB
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on Local Legislation
Chambliss motion to adopt Local Application Resolution adopted Roll Call 702
Motion to Read a Third Time and Pass adopted Roll Call 701
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Local Legislation
Source: Alabama Legislature