HB592

ENROLLED, An Act,

To propose an amendment to the Constitution of Alabama of 1901, relating to Lamar County, to authorize the Lamar County Commission to levy an additional sales and use tax in the amount of up to one percent and to provide for distribution of the proceeds to the Lamar County General Fund.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. The following amendment to the Constitution of Alabama of 1901, is proposed and shall become valid as a part of the Constitution when all requirements of this act are fulfilled:

PROPOSED AMENDMENT

Section 1. This amendment shall apply only to Lamar County.

Section 2. As used in this amendment, "sales and use tax" means a tax imposed by the state sales and use tax statutes and such other acts applicable to Lamar County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63, Code of Alabama 1975.

Section 3. The Lamar County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts in the county. The rate of the sales and use tax for various types of sales and use shall not exceed the proportionate rate of the sales and use tax under state law.

The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this amendment.

Section 4. The tax authorized to be levied by this amendment shall be collected at the same time and in the same manner as the state sales and use taxes are collected in Lamar County and those sales and use taxes applicable only to Lamar County. The county may provide for the tax to be collected by the Department of Revenue or exercise the authority in Section 11-3-11.2, Code of Alabama 1975, to provide for or contract for collection.

Section 5. Each person engaging or continuing in a business subject to the tax levied by this amendment, and each casual sale that is subject to tax, shall add to the sales or use price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful for any person subject to the tax to fail to refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this amendment. It shall be unlawful for any person subject to the tax levied by this act to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax.

Section 6. The tax authorized by this act shall constitute a debt due Lamar County. The county shall collect the tax, enforce this amendment, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes by the state.

Section 7. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Lamar County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes, which are not inconsistent with this amendment, shall apply to the tax authorized under this amendment. The county shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this amendment as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act. All provisions of the existing sales and use tax statutes that are made applicable to the tax levied under this amendment and that provides for the administration and enforcement of existing sales and use taxes are incorporated by reference and made part of this amendment as if fully set forth herein.

Section 8. All taxes collected under this amendment shall be remitted to Lamar County and deposited in the Lamar County General Fund to be used for general county purposes as appropriated by the county commission.

Section 2. An election upon the proposed amendment shall be held at the special general election in December 2017 in accordance with Amendment 555 to the Constitution of Alabama of 1901, now appearing as Section 284.01 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, and the election laws of this state.

Section 3. The appropriate election official shall assign a ballot number for the proposed constitutional amendment on the election ballot and shall set forth the following description of the substance or subject matter of the proposed constitutional amendment:

"Relating to Lamar County; to propose an amendment to the Constitution of Alabama of 1901, relating to Lamar County, to authorize the Lamar County Commission to levy an additional sales and use tax in the amount of up to one percent and to provide for distribution of the proceeds to the Lamar County General Fund.

"Proposed by Act _________."

This description shall be followed by the following language:

"Yes ( ) No ( )."

Constitutional Amendments

Lamar County

Sales and Use Tax

Taxation

Counties

County Commissions

Elections