HB426 By Representatives McCampbell, Brown, Millican and Johnson (R) RFD Ways and Means Education Rd 1 15-MAR-16

SYNOPSIS: Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes.

This bill would exempt the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama, from any state, county, and municipal sales and use taxes.

A BILL TO BE ENTITLED AN ACT

To exempt the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama, from the payment of all state, county, and municipal sales and use taxes.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. The Legislature finds and declares the following:

(1) The Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama, a nonprofit fraternal organization that was organized in 1870, remains the first and oldest African-American fraternal organization in the State of Alabama.

(2) The Most Worshipful Grand Lodge F.&A.M. of Alabama, a nonprofit fraternal organization that was organized in 1821, is the oldest predominantly Caucasian fraternal organization in the State of Alabama.

(3) The sole mission of Freemasons is to "Make Good Men Better" and its motto is, "A Brotherhood of Man, Under the Fatherhood of God." Both organizations have been a part of the fraternal and cultural makeup of the state for approximately 140 - 195 years.

(4) The Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama are the only regularly constituted Grand Lodges of Free and Accepted Masons, and their subordinates, in the state. They are the only legal Masonic organizations entitled to work in the State of Alabama, enabled to operate, and are exempted from all state, county, and municipal and local fees and taxes.

Section 2. The Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama, are exempted from paying or collecting any state, county, and municipal sales and use taxes.

Section 3. This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.

Taxation

Tax Exemptions

Sales and Use Tax

Most Worshipful Prince Hall Grand Lodge F. and A.M.