HB401

ENROLLED, An Act,

Relating to Talladega County; to amend Section 11 of Act 91-533, 1991 Regular Session (Acts 1991, p. 948) as further amended by Act 2000-758, 2000 Regular Session (Acts 2000, p. 1732), relating to a special sales tax; to provide further for the distribution of the proceeds of the tax to the public library located in the City of Munford.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. Section 11, of Act 91-533, 1991 Regular Session (Acts 1991, p. 948) as further amended by Act 2000-758, 2000 Regular Session (Acts 2000, p. 1732), is amended to read as follows:

"Section 11. All revenues arising from the taxes herein levied shall be deposited in a special fund, designated as the Talladega County Special Tax Fund. An amount up to $50,000 annually shall, upon approval of the Talladega County legislative delegation, be used for personnel and/or professional services deemed necessary by the delegation to assist in the administration and coordination of the projects designated in this act. The term "approval of the Talladega County legislative delegation" as used in this paragraph and throughout this act, shall constitute the approval of the Senate member and any two (2) House representatives from said county. The remaining amounts shall be distributed by the county commission in the following manner:

"(1) Twelve percent to the Talladega County Association of Volunteer Fire Departments.

"(2) Twelve percent to the bridge fund to be used towards the construction and/or financing of a bridge across Coosa River connecting Talladega and Shelby Counties at the site previously served by a ferry. The Talladega Economic Development Authority shall make recommendations to the Talladega County Commission as to the expenditure of these funds. Approval by the Talladega County legislative delegation, as defined above, is required prior to the expenditure of any funds. If the Talladega Economic Development Authority fails to make a recommendation acceptable to the Talladega County legislative delegation, then final disposition of said funds shall be at the sole discretion of the Talladega County legislative delegation. Distribution of these discretionary funds shall be approved by the Talladega County legislative delegation, as defined above.

"(3) Ten percent to fund the commitment made by the Talladega County Commission to the Honda project.

"(4) Ten percent to the Talladega County Health Department for construction and/or financing of new facility to serve North Talladega County, and to fund maintenance and operation expenses for Talladega County health programs located in Sylacauga and Talladega. The Talladega Economic Development Authority shall make recommendations to the Talladega County Commission as to the expenditure of these funds. Approval by the Talladega County legislative delegation, as defined above, is required prior to the expenditure of any funds. If the Talladega Economic Development Authority fails to make a recommendation acceptable to the Talladega County legislative delegation, then final disposition of said funds shall be at the sole discretion of the Talladega County legislative delegation. Distribution of these discretionary funds shall be approved by the Talladega County legislative delegation, as defined above.

"(5) Ten percent to the Talladega County Economic Development Authority.

"(6) Ten percent for development of water lines to serve Talladega County residents and industry for improved fire protection and rural development. The Talladega Economic Development Authority shall make recommendations to the Talladega County Commission as to the expenditure of these funds. Approval by the Talladega County legislative delegation, as defined above, is required prior to the expenditure of any funds. If the Talladega Economic Development Authority fails to make a recommendation acceptable to the Talladega County legislative delegation, then final disposition of said funds shall be at the sole discretion of the Talladega County legislative delegation. Distribution of these discretionary funds shall be approved by the Talladega County legislative delegation, as defined above.

"(7) Five percent to the public libraries in Talladega County located in Childersburg, Lincoln, Mumford, Munford, Sylacauga, and Talladega to be distributed on a pro rata basis by population of each municipality.

"(8) Five percent to the Talladega County Commission fund that is used to match federal and state funds for roads and bridges in Talladega County.

"(9) Five percent for the maintenance and renovation of county-owned buildings as needed and as determined by the county commission, including as first priority the courthouse annex located in Sylacauga.

"(10) Four percent to be used to improve the supply and quality of the water in North Talladega County, particularly to enhance water supplies and capacities for communities within North Talladega County in and around the Talladega Municipal Airport, including, but not limited to, the addition and maintenance of water towers. The Talladega Economic Development Authority shall make recommendations to the Talladega County Commission as to the expenditure of these funds. Approval by the Talladega County legislative delegation, as defined above, is required prior to the expenditure of any funds. If the Talladega Economic Development Authority fails to make a recommendation acceptable to the Talladega County legislative delegation, then final disposition of said funds shall be at the sole discretion of the Talladega County legislative delegation. Distribution of these discretionary funds shall be approved by the Talladega County legislative delegation, as defined above.

"(11) Four percent to be used to hire additional law enforcement officers in the Talladega County Sheriff's Department to better serve the rural residents of Talladega.

"(12) Two percent divided equally and distributed to the ARC programs of North and South Talladega County located in Sylacauga and Talladega.

"(13) Two percent to the Talladega Childrens Rehabilitation Office for rehabilitation services in Talladega County.

"(14) a. Any remaining revenue proceeds shall be deposited into a trust fund called the Talladega County Special Tax Trust Fund. As the need for the funds in items (1) to (13), inclusive, becomes obsolete as determined by the Talladega County Economic Development Authority, and as agreed to by the Talladega County legislative delegation, or in the alternative as determined by the Talladega County legislative delegation, the percentage allotted to any particular item also shall be deposited in the Special Tax Trust Fund to be invested in the same manner as other funds in the County Treasury are invested. The legislative delegation of Talladega County may determine which future projects are appropriate for the expenditure of interest earned on funds held in the trust account. No expenditures shall be made from the Special Tax Trust Fund until after the expiration of five years from the establishment of the trust account. After such time only the interest on the Special Tax Trust Fund may be expended on projects and/or the financing of projects, including bonded indebtedness, submitted to the Talladega County legislative delegation for approval.

"b. Revenues currently in the Debt Retirement Fund provided for in Act 91-533 which are not needed to retire current indebtedness shall be distributed as follows: 1. The first one hundred thousand dollars ($100,000) to purchase vehicles for the Talladega County Sheriff's Department.

"2. The balance remaining shall be divided and equally distributed in a lump sum for the purposes addressed above in subdivisions (2) and (4).

"c. The Talladega County Economic Development Authority shall act in an advisory capacity to the Talladega County legislative delegation in regard to expenditures from the Talladega County Special Tax Trust Fund. The authority shall report to the legislative delegation annually beginning September 1, 2000, and shall issue additional reports at other times when requested by the delegation."

Section 2. This act shall become effective immediately upon its passage and approval by the Governor, or upon its otherwise becoming a law.

Talladega County

Counties

Taxation

Sales and Use Tax

County Commissions

Honda Plant

Acts Amended