House Bill 569 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 gain two new taxes starting Sept 1, 2026: a 0.5% sales and use tax and a 3% rental tax, with revenue going to the county general fund.

What This Bill Does

The bill authorizes a 0.5% additional sales and use tax on covered business activities in Autauga County, with proceeds deposited into the county general fund and administered under state tax rules. It also creates a 3% rental tax on leasing or renting tangible personal property in the county, administered by the county commission by resolution, with revenues deposited into the county general fund, and it parallels the existing rental tax structure in state law. Both taxes take effect on September 1, 2026.

Who It Affects

• Businesses in Autauga County that perform taxed activities (sales and use) and must collect/pay the 0.5% tax
• Individuals or entities leasing or renting tangible personal property in Autauga County who would owe the 3% rental tax
• Autauga County government (county general fund) that would receive the tax revenues

Key Provisions

• Imposes a new 0.5% sales and use tax in Autauga County beginning Sept 1, 2026; proceeds go to the county general fund; administered under Part 4 of Article 24, Chapter 1, Title 45
• Imposes a 3% rental tax on the lease or rental of tangible personal property in Autauga County beginning Sept 1, 2026; tax mirrors the structure of the state rental tax (Article 4, Chapter 12, Title 40); collected by the county commission by resolution; proceeds go to the county general fund

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

Subjects

Autauga County