HB112 Alabama 2024 Session

Summary

Primary Sponsor

Steve Clouse Representative

Republican

Session

Regular Session 2024

Title

Animals; dog and cat sales tax, dog and cat fund created; animal control officer training, sterilizations of dogs and cats, disposition of seized dogs and cats further provided for.

Description

Under existing law, every county and certain municipalities are required to provide a pound and impounding officer for dogs, cats, and ferrets.

Also under existing law, all animal shelters and animal control agencies are required to provide for the sterilization of all dogs or cats acquired from the shelter.

This bill would create the Alabama Dog and Cat Fund to provide monies for costs associated with counties and municipalities providing for pounds, animal shelters providing for sterilizations, and other costs associated with controlling dogs and cats in this state.

This bill would create a tax on the gross proceeds of the sale of dogs and cats at a rate different than the general state gross sales tax.

This bill would exempt the sale of dogs and cats from the general state gross sales tax.

This bill would exempt certain persons in the business of selling dogs and cats from paying general state sales tax on supplies purchased in furtherance of the business.

This bill would provide requirements and procedures for the training of animal control officers.

HB112 INTRODUCED This bill would further provide for the entities that are required to sterilize dogs and cats before offering them, as well as further provide procedures by which these entities may provide for sterilizations.

This bill would provide certain prohibitions on the adoption of an unsterilized dog or cat within this state.

This bill would further provide for the requirements of a court to order the disposition of a seized dog or cat.

This bill would also further provide for the penalties for violating sterilization requirements for dogs and cats in this state.

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Subjects

Animals; Taxation & Revenue