HB491

ENROLLED, An Act,

Relating to Randolph County; to authorize the county commission to levy a one-half cent sales tax for constructing a new county jail which would terminate when the debt for construction of the new jail is paid in full; and to provide for a referendum.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. This act shall only apply to Randolph County.

Section 2. As used in this act, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, Code of Alabama 1975.

Section 3. (a) In addition to all other taxes authorized by law, the Randolph County Commission may levy a one-half cent sales tax.

(b) The proceeds of the tax shall be used for the construction of a new county jail. The tax shall terminate when the debt for the construction of the jail is paid in full.

(c) Sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this act.

Section 4. The tax authorized by this act shall be collected by the State Department of Revenue or the county commission or other entity which the county commission has contracted with to collect the taxes at the same time and in the same manner as state sales taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department or other entity a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, items of information pertinent to the tax as the department may require. Any person subject to the tax authorized by this act may defer reporting credit sales until after their collection, and in the event the person defers reporting such sales, the person shall thereafter include in each monthly report all credit collections made during the preceding month and shall pay the tax due at the time of filing the report. All reports filed with the department or other entity under this section shall be available for inspection by the county commission, or its designee.

Section 5. Each person engaging or continuing in a business subject to the tax authorized by this act shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shall be unlawful for any person subject to the tax to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax authorized by this act to refund or offer to refund all or any part of any 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 Randolph County. If levied, the tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department or other entity shall collect the tax, enforce this act, and have and exercise all rights and remedies that the state or the department has for collection of the state sales tax. The department or other entity may employ special counsel as is necessary to enforce collection of the tax authorized by this act and to enforce this act.

Section 7. All provisions of the state sales tax statutes with respect to the payment, assessment, and collection of the state sales tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes which are not inconsistent with this act shall apply to the tax authorized under this act. The Commissioner of Revenue and the department or other entity shall have and exercise the same powers, duties, and obligations with respect to any tax levied under this act that are imposed on the commissioner and department by the state sales tax statutes. All provisions of the state sales tax statutes that are made applicable by this act to any tax authorized under this act, and to the administration and enforcement of this act, are incorporated by reference and made a part of this act as if fully set forth herein.

Section 8. The department or other entity shall charge Randolph County for collecting any tax authorized under this act in an amount or percentage of total collections as may be agreed upon by the commissioner or the entity and the Randolph County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county or an amount as otherwise provided in the contract. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Randolph County for that month. The Commissioner of Revenue or other entity shall pay into the State Treasury all amounts collected under the authority of this act, as received by the department or entity on or before the first day of each successive month. The commissioner or entity shall certify to the state Comptroller the amount collected and paid into the State Treasury or otherwise for the benefit of Randolph County during the month immediately preceding the certification. The state Comptroller shall issue a warrant each month payable to or the entity shall remit monthly or as otherwise agreed upon to the County Treasurer of Randolph County in an amount equal to the certified amount which shall be paid into the county general fund to be used for the construction of and for maintaining a new jail with any excess proceeds to be used for road and bridge projects.

Section 9. Sections 1 to 8, inclusive, shall become operative only if approved by a majority of the qualified electors of Randolph County. The election shall be held in conjunction with the November 2016 general election or a special election. The following language shall be included on the ballot: "Do you authorize the County Commission of Randolph County to levy an additional one-half cent sales tax for constructing a new county jail which shall terminate when the debt for the new jail is paid in full? Yes ( ) No ( )."

The county shall pay any costs and expenses not otherwise reimbursed by a governmental agency which are incidental to the election. If a majority of the votes cast in the election are "Yes," Sections 1 to 8, inclusive, shall become operative on the first day of the second month next following its passage. If the majority of the votes are "No," this act shall be repealed and shall have no further effect. The Judge of Probate of Randolph County shall certify the results of the election to the Secretary of State.

Section 10. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.

Randolph County

County Commissions

Sales and Use Tax

Elections

Counties