HB569 Alabama 2026 Session

Summary

Primary Sponsor

Van SmithRepresentative

Republican

Session

2026 Regular Session

Title

Autauga County; taxes, additional sales and use tax authorized, rental tax established

Summary

Autauga County would add a 0.5% sales and use tax and a 3% rental tax, starting September 1, 2026, with the money going to the county general fund.

What This Bill Does

The bill creates a new 0.5% sales and use tax on business activity in Autauga County and deposits the money into the county general fund. It also creates a 3% rental tax on people who lease or rent tangible personal property in the county, with revenues going to the county general fund. The county commission would handle the collection by resolution, following rules similar to existing state taxes.

Who It Affects

• Residents and businesses in Autauga County, who would pay the new 0.5% sales and use tax on eligible transactions.
• People who lease or rent tangible personal property in Autauga County, who would pay the 3% rental tax.
• Autauga County government, which would collect the taxes and receive the revenues in the county general fund.

Key Provisions

• Section 1: Imposes a 0.5% sales and use tax beginning September 1, 2026; proceeds go to the county general fund; administration as specified in state tax code.
• Section 2: Imposes a 3% rental tax on rental or lease of tangible personal property beginning September 1, 2026; administration by the county commission by resolution; proceeds go to the county general fund; tax mirrors the state rental tax structure.
• Section 3: Effective date of the Act is September 1, 2026.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 31, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Autauga County