HB423 Alabama 2023 Session

Summary

Primary Sponsor

Steve HurstRepresentative

Republican

Session

Regular Session 2023

Title

Relating to Talladega County; to amend Section 11 of Act 91-533 of the 1991 Regular Session (Acts 1991, p. 948), as last amended by Act 2019-156 of the 2019 Regular Session, to further provide for the distribution of a special county sales and use tax; and to repeal Act 2015-515 of the 2015 Regular Session, relating to the distribution of a portion of the special sales and use tax.

Summary

HB423 updates how Talladega County distributes its special sales tax revenue, creating a dedicated fund and detailed allocations for local services and projects while repealing a 2015 distribution law.

What This Bill Does

It creates the Talladega County Special Tax Fund to receive all tax revenues and allows a limited admin/consultant allowance (up to $50,000 annually plus existing funds) with delegation approval. The remaining funds are allocated to multiple programs and facilities in specified percentages (e.g., fire departments, bridge projects, Honda project, health facilities, water, libraries, roads, and law enforcement), and a separate Talladega County Special Tax Trust Fund is set up for any leftover revenue with a five-year delay before expenditures. The act also repeals a prior law, establishes oversight and reporting by the Talladega County Legislative Delegation and the Talladega Economic Development Authority, and designates $3.5 million to the East Alabama Rural Training and Innovation Hub.

Who It Affects

• Talladega County residents and communities, who would experience funding for fire protection, health facilities and services, water infrastructure, roads and bridges, libraries, and public safety improvements.
• Local government entities and organizations in Talladega County (e.g., volunteer fire departments, the County Commission, the Economic Development Authority, the Sheriff’s Department, ARC programs, the Talladega Children's Rehabilitation Office, and public libraries) that would receive designated portions of the funds or provide oversight and administration.

Key Provisions

• Amends Section 11 of Act 91-533 to modify distribution of Talladega County's special sales and use tax and repeals Act 2015-515.
• Establishes the Talladega County Special Tax Fund to receive revenues; authorizes an administrative/consulting allowance up to $50,000 annually (plus existing funds) with approval by the Talladega County legislative delegation (Senate member and any two House representatives from the county).
• Distributes remaining funds to specific programs/projects with percentages: (1) 12% to volunteer fire departments; (2) 12% (plus existing bridge funds) to the bridge fund for the Coosa River bridge; (3) 10% for the Honda project; (4) 10% for the health facility plus 4% for health programs; (5) 10% to the Talladega County Economic Development Authority; (6) 10% for water line development; (7) 5% to public libraries; (8) 5% to the road/bridge matching fund; (9) 5% for maintenance/renovation of county buildings; (10) 4% for North Talladega water improvements; (11) 14% for law enforcement/public safety needs; (12) 2% to ARC programs; (13) 2% to the Talladega Children's Rehabilitation Office; with oversight and prior approval by the delegation for expenditures.
• Allocates $3.5 million from existing funds to the East Alabama Rural Training and Innovation Hub; allows future discretionary use of funds for rural Talladega County projects under delegation approval.
• Creates a Talladega County Special Tax Trust Fund for any remaining revenue; five-year wait before expenditures, after which only interest may be spent on approved projects, subject to delegation approval.
• Sets aside debt retirement fund provisions: $100,000 to purchase Sheriff’s Department vehicles; the remainder to fund items (2) and (4) above.
• Requires ongoing advisory role and annual reporting from the Talladega Economic Development Authority to the delegation; final expenditure decisions rest with the Talladega County legislative delegation.
• Effective immediately upon 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

Talladega County, sales and use tax, distribution of funds