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HB436
Rep(s). By Representative Shedd HB436 ENROLLED, An Act, Relating to Blount County; authorizing
the county commission to levy an additional sales and use tax; providing for the collection,
distribution, and use of the proceeds of the tax; and providing for a referendum on the issue.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall apply only to Blount
County and be known as the Moving Blount County Forward Initiative. Section 2. As used in
this act, sales and use tax means a tax imposed by the state sales and use tax statutes and
such other acts applicable to Blount County, including, but not limited to, Sections 40-23-1,
40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, Code of Alabama 1975.
Section 3. Subject to the approval of a majority of the electors voting at a referendum as
provided for herein, the County Commission of Blount County may, upon a majority vote of the
members, levy, in addition to all other taxes, including, but not...
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HB92
173442-1:n:02/03/2016:LFO-KF/bdl HB92 By Representative Greer RFD Ways and Means Education
Rd 1 03-FEB-16 SYNOPSIS: Under current law for Alabama income tax purposes, all individuals
are exempt from the reporting of distributions received from a defined benefit plan to the
extent it is taxable for federal income tax purposes. Distributions received from a defined
contribution plan are not exempt from reporting. This bill would remove the exemption from
the reporting and taxation of such distributions and require such benefits be reported on
an individuals income tax returns effective for the 2016 calendar tax year and provide an
exemption of the first $50,000 of pension and annuity income. A portion of such distributions
may be exempt from taxation for the recapture of any basis, under certain circumstances. A
BILL TO BE ENTITLED AN ACT To amend Sections 16-25-23, 36-27-28, 36-27-170, 40-18-14, and
40-18-19 repeal Section 40-18-20 Code of Alabama 1975, to require individuals,...
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SB166
SB166 By Senators Coleman-Madison, Singleton, Beasley and Waggoner ENROLLED, An Act, Relating
to alcoholic beverages; to amend Sections 28-3A-6 and 28-7-18, Code of Alabama 1975, by allowing
a licensed winery to obtain a permit to operate one additional tasting room in addition to
its on-site tasting room, for the purpose of tasting or sampling and selling at retail the
winery's table wines. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 28-3A-6
and 28-7-18, Code of Alabama 1975, are amended to read as follows: §28-3A-6. "(a) Upon
applicant's compliance with the provisions of this chapter and the regulations made thereunder,
the board shall issue to applicant a manufacturer license which shall authorize the licensee
to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify, or compound
alcoholic beverages within this state or for sale or distribution within this state. No person
shall manufacture or otherwise distill, produce, ferment, brew,...
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SB260
SB260 By Senators Scofield, Livingston, Waggoner, Reed, Whatley, Melson, Stutts, Dial, Holley,
Ward, Marsh and Beasley ENROLLED, An Act, To propose an amendment to the Constitution of Alabama
of 1901, to prohibit any monies from the State Parks Fund, the Parks Revolving Fund, or any
fund receiving revenues currently deposited in the State Parks Fund or the Parks Revolving
Fund, and any monies currently designated under law for use by the state parks system from
being transferred to any other public account, fund or entity or used for any purpose other
than the support, upkeep, and maintenance of the state parks system; and to propose an amendment
to Amendment 617 of the Constitution of Alabama of 1901, now appearing as Section 213.32 of
the Official Recompilation of the Constitution of Alabama of 1901, as amended; to provide
exceptions to the requirement that all state park system land and facilities be exclusively
and solely operated and maintained by the Department of Conservation...
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SB335
SB335 By Senator Sanford ENROLLED, An Act, To amend Sections 40-2A-3, 40-2A-6, 40-2A-12, 40-2A-13,
40-2A-14, and 40-2A-15 of the Code of Alabama 1975, relating to the Alabama Taxpayers' Bill
of Rights and Uniform Revenue Procedures Act; to further define terms; to further require
signed and dated written authorization for examining the books and records of a taxpayer under
certain conditions; to require certain disclosures; to further provide the time frame in which
a private auditing or collecting firm engaged by a self-administered municipality or county
may commence an examination; to require certain confidentiality requirements; to provide for
an independent hearing or appeals officer; to require a public official or employee of the
taxing authority sign the final assessment; to provide minimum education requirements for
examiners of private auditing or collecting firms; and to require the Alabama Local Tax Institute
of Standards and Training Board to establish a hotline to...
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SB348
SB348 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
Southern Research Institute from any state, county, and municipal sales and use taxes. A BILL
TO BE ENTITLED AN ACT To exempt the Southern Research Institute from the payment of all state,
county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section
1. The Southern Research Institute is exempted from paying or collecting any state, county,
and municipal sales and use taxes. Section 2. This act shall...
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SB373
175511-1:n:03/09/2016:LLR/tj LRS2016-1050 SB373 By Senator Pittman RFD Finance and Taxation
General Fund Rd 1 22-MAR-16 SYNOPSIS: Under existing law, the Land Commissioner, with the
approval of the Governor, may sell lands that have been sold for taxes and bought in for the
State of Alabama and not redeemed for five years. This bill would require the Land Commissioner
to contract with a nationally recognized auction company to sell at public auction lands sold
for taxes and bought in for the State of Alabama which have not been redeemed at public auction
within five years from the date the land was sold. A BILL TO BE ENTITLED AN ACT To amend Section
40-10-134, Code of Alabama 1975, relating to the sale of land sold for taxes and bought in
for the State of Alabama; to provide further for the sale of land that is not redeemed. BE
IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-10-134, Code of Alabama 1975,
is amended to read as follows: §40-10-134. "(a) When lands have...
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SB390
176445-1:n:04/04/2016:JET/cj LRS2016-1352 SB390 By Senators Hightower and Beasley RFD Finance
and Taxation Education Rd 1 07-APR-16 SYNOPSIS: Under existing law, the state imposes sales
or use taxes upon certain persons, firms, or corporations and the sale of certain items are
exempt from state and local sales and use tax. This bill would exempt adaptive aids and devices
for the blind and visually impaired sold by certain nonprofit organizations from state and
local sales and use taxes. A BILL TO BE ENTITLED AN ACT Relating to taxation; to provide a
tax exemption from state and local sales and use taxes for adaptive aids or devices for the
blind sold by certain nonprofit organizations. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) For the purposes of this section, the following terms shall have the following
meanings: (1) ADAPTIVE AID OR DEVICE FOR THE BLIND. Adaptive aids, devices, and appliances,
with a retail value of three thousand dollars ($3,000) or less, designed...
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HB311
Rep(s). By Representatives Daniels, Hall, McCutcheon, Farley, Sanderford, Whorton (R), Harper,
Williams (P), Scott, Givan, Patterson, Ball, Alexander and Gaston HB311 ENROLLED, An Act,
Proposing an amendment to the Constitution of Alabama of 1901, as amended, to give any municipality
or county, or governing body thereof, that has established a tax increment district within
a Major 21st Century Manufacturing Zone the sole discretion to determine the amount and type
of consideration to be received by such municipality or county for the redevelopment, rehabilitation,
or conservation of property disposed of to or for the benefit of private interest with funds
collected from such tax increment district and without regard to Sections 93 and 94 of the
Constitution of Alabama of 1901, as amended, and to validate and confirm the Major 21st Century
Manufacturing Zone Act. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. The following
amendment to the Constitution of Alabama of 1901, as...
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HB38
Rep(s). By Representatives Tuggle, Mooney, Wingo, Hill (M), Weaver, Harper, Fridy, Chesteen,
Lee, Ledbetter, Wilcox, Sanderford, Clouse, Boothe, McCutcheon, Baker, McMillan, Millican,
Greer, Martin, Beckman, Fincher, Pettus, Garrett, Carns, Shedd, Poole, Hubbard, Faulkner,
South and Johnson (K) HB38 ENGROSSED A BILL TO BE ENTITLED AN ACT To amend Section 40-2A-3,
Code of Alabama 1975, to revise the definitions of Taxpayer Advocate and taxpayer assistance
order; to amend Section 40-2A-4, Code of Alabama 1975, relating to the Taxpayer Advocate;
to provide for the appointment of the advocate by the Governor; to require the advocate to
maintain a public website; to require the advocate to promote the interests of taxpayers involved
in disputes where an ambiguity in tax law exists; to remove the assistant commissioner's authority
to approve taxpayer assistance orders; to require an annual report to certain legislative
committees regarding tax law ambiguities; to provide for additional...
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