SB107 Alabama 2025 Session

Summary

Primary Sponsor

David Sessions Senator

Republican

Session

2025 Regular Session

Title

Sales and use tax, simplified sellers use tax (SSUT), recalculation of distributions based on annexations, deannexations, or incorporations, on fifth year after release of census commencing on January 1, 2026

Description

Under existing law, a percentage of the net proceeds from the simplified sellers use tax (SSUT) is distributed to municipalities. The distribution of the net proceeds is based on the ratio of the population of each municipality to the total population of all municipalities in the state as determined in the most recent federal census prior to distribution.

This bill would provide for the purposes of the distribution of the net proceeds from the SSUT to municipalities, that the population of a municipality, under certain circumstances, may be adjusted every fifth year after the release of a federal decennial census upon the submission of the required documentation to the Department of Revenue.

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Subjects

Taxation & Revenue