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SB316
SB316 ENGROSSED By Senator Sanford A BILL TO BE ENTITLED AN ACT Relating to county and municipal
local taxes; to amend Section 11-3-11.3, Code of Alabama 1975, relating to the collection
of county taxes by the Revenue Department and Section 11-51-208, Code of Alabama 1975, relating
to the collection of municipal taxes by the Revenue Department, to provide that the interest
rate on delinquent taxes would be as provided by general law; and to amend Section 11-51-194,
Code of Alabama 1975, relating to the issuance of delivery licenses, to delete certain provisions
for increases in the rate, to provide an exemption for taxpayers making a small amount of
deliveries per year in a municipality, and to provide for an issuance fee. BE IT ENACTED BY
THE LEGISLATURE OF ALABAMA:Section 1. Sections 11-3-11.3, 11-51-194, and 11-51-208, Code of
Alabama 1975, are amended to read as follows: §11-3-11.3. "(a) Counties may, upon request
of the county commission, engage the Department of Revenue to...
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SB216
SB216 ENGROSSED By Senator Sanford A BILL TO BE ENTITLED AN ACT To amend Sections 11-3-11.3,
11-51-183, 11-51-208, 11-51-210, 40-12-4, and 40-12-7, and add Section 11-51-210.1, to the
Code of Alabama 1975, relating to the Department of Revenue; to further provide for the administration
of local sales, use, rental, and lodgings tax; to prohibit the department from charging for
certain services related to taxes authorized to be filed under the ONE SPOT system; to decrease
the cap on costs the department can charge a county from five percent to two percent; to extend
the county and municipal tax levy and rate notification requirements to the department; and
to provide liability relief for miscollection of local taxes due to the lack of proper rate
change notifications. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 11-3-11.3,
11-51-183, 11-51-208, 11-51-210, 40-12-4, and 40-12-7 of the Code of Alabama 1975, are amended
to read as follows: §11-3-11.3. "(a) Counties may,...
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HB547
Rep(s). By Representatives McCampbell and Harbison HB547 ENROLLED, An Act, Relating to Sumter
County; to levy additional sales and use taxes to be used for the construction, maintenance,
and operation of hospital facilities in Sumter County, including the purchase of a certificate
of need; to provide for certain matters relating to the administration, collection, and enforcement
of such taxes; to provide for the effective date and termination of such taxes; to provide
for an advisory referendum regarding the levy of the taxes; to provide that such taxes may
not be abated pursuant to Chapter 9B, Title 40, Code of Alabama 1975, or otherwise; and to
authorize the pledge of such taxes by Sumter County or a public corporation acting as its
agent to secure indebtedness issued for the purposes for which the taxes are authorized. BE
IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall only apply to Sumter County.
Section 2. (a) The following words, terms and phrases where used...
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HB362
Rep(s). By Representative Beech HB362 ENROLLED, An Act, Relating to Washington County; to authorize
the county commission to levy an excise tax on the selling, distributing, storing, or withdrawing
from storage gasoline and diesel fuel in the county; to provide exemptions; to provide for
the collection of the gas tax; to provide for the distribution of the proceeds of the gas
tax; to authorize the county commission to make reasonable rules for the collection of the
gas tax; to provide for the enforcement of this act and the penalties for violations; to authorize
the county commission to levy a sales and use tax and a leasing tax; to provide for the collection,
distribution, and use of the proceeds of the taxes; and to provide for a referendum. BE IT
ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall only apply in Washington
County. Section 2. (a) For the purposes of this section, the following words have the following
meanings: (1) AVIATION FUEL. As defined in Section...
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HB75
Rep(s). By Representative Johnson (R) HB75 ENROLLED, An Act, To establish the Wholesale to
Retail Accountability Program or WRAP. To standardize the reporting of sellers of tobacco
products and distributors of beer and wine to file informational reports on sales for resale
purposes made within this state on which sales or use tax was not collected; to provide electronic
filing of required informational reports; to establish an industry advisory group; to provide
penalties for noncompliance; to authorize the Department of Revenue to adopt rules; to provide
for duplicate information reporting from reporting entities as defined in Section 6050W of
the Internal Revenue Code; to provide for information on municipal business privilege license
applications to be submitted to the department. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) This act shall establish the Wholesale to Retail Accountability Program or
WRAP. (b) For the purpose of this act, the following words...
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SB104
181013-3:n:01/24/2017:LFO-HP*/jmb SB104 By Senator Chambliss RFD Fiscal Responsibility and
Economic Development Rd 1 07-FEB-17 SYNOPSIS: This bill establishes the Wholesale to Retail
Accountability Program or "WRAP". This bill would standardize the informational
reporting of licensed beer and wine distributors and sellers of tobacco products making sales
within this state for resale purposes, on which sales or use tax was not collected at the
time of the sale, to the Department of Revenue regarding those transactions. This bill establishes
an industry advisory group. The bill would also provide for information on municipal business
privilege licenses to be submitted to the department. A BILL TO BE ENTITLED AN ACT To establish
the Wholesale to Retail Accountability Program or "WRAP". To standardize the reporting
of sellers of tobacco products and distributors of beer and wine to file informational reports
on sales for resale purposes made within this state in which sales or use tax was...
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SB40
176920-1:n:04/12/2016:MCS/tj LRS2016-1552 SB40 By Senator Sanders RFD Tourism and Marketing
Rd 1 07-FEB-17 SYNOPSIS: Under existing law, bingo may be played in the Town of White Hall
pursuant to Amendment 674 to the Constitution of Alabama of 1901. This bill proposes an amendment
to the Constitution of Alabama of 1901, that would provide that electronic bingo may be played
in the Town of Whitehall and Lowndes County on any machine or device that is authorized by
the National Indian Gaming Commission pursuant to the Indian Gaming Regulatory Act, 25 U.S.C.
§ 2701 et seq., and which is operated by any Native American tribe in Alabama; levy a state
gross receipts tax and a county gross receipts tax on electronic bingo gaming; levy a tax
on vendors of bingo gaming equipment; provide for the administration of electronic bingo by
the Town Council of White Hall; provide for the allocation of the gaming tax proceeds to the
State of Alabama and Lowndes County; and provide for the distribution...
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HB564
185495-1:n:04/18/2017:FC/th LRS2017-1785 HB564 By Representatives Mooney, Hanes, Pettus, Whorton
(I), Williams (JW), Patterson, Greer, Holmes (M) and Wingo RFD Transportation, Utilities and
Infrastructure Rd 1 25-APR-17 SYNOPSIS: This bill would allow a county commission to call
for a local referendum to authorize the commission to levy an excise tax on gasoline or motor
fuel not to exceed five cents ($.05) per gallon for specific road and bridge projects identified
by the county prior to the referendum. The resolution calling for a referendum would specify
the amount of the levy and the duration of the levy which could not exceed five years. Subsequent
local referendums on additional levies would be authorized under the same procedures as the
original referendum. A BILL TO BE ENTITLED AN ACT Relating to gasoline and motor fuel taxation;
to authorize a county commission to call for a referendum on the levy of an excise tax on
gasoline and motor fuel not to exceed five cents ($.05) per...
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SB386
185495-1:n:04/18/2017:FC/th LRS2017-1785 SB386 By Senators Orr and Livingston RFD Governmental
Affairs Rd 1 20-APR-17 SYNOPSIS: This bill would allow a county commission to call for a local
referendum to authorize the commission to levy an excise tax on gasoline or motor fuel not
to exceed five cents ($.05) per gallon for specific road and bridge projects identified by
the county prior to the referendum. The resolution calling for a referendum would specify
the amount of the levy and the duration of the levy which could not exceed five years. Subsequent
local referendums on additional levies would be authorized under the same procedures as the
original referendum. A BILL TO BE ENTITLED AN ACT Relating to gasoline and motor fuel taxation;
to authorize a county commission to call for a referendum on the levy of an excise tax on
gasoline and motor fuel not to exceed five cents ($.05) per gallon for specific road and bridge
projects identified by the county prior to the referendum; to...
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HB594
Rep(s). By Representatives Knight, McClammy and Lawrence HB594 ENROLLED, An Act, Relating to
Montgomery County, to authorize the Montgomery County Commission to levy and collect a rental
tax against the lessees or renters of tangible personal property; to make legislative findings;
to establish maximum rates of the rental tax; to provide that the rental tax is a direct tax
on the lessee or renter though required to be collected by the lessor or vendor; to provide
that the rental tax is not a gross receipts tax in the nature of a sales tax; to provide for
exemptions from the tax; to provide for the collection, administration, and enforcement of
the rental tax; to provide that the rental tax constitutes a debt due Montgomery County and
may be collected in a civil suit, in addition to all other methods provided by law and in
this act; to provide that the rental tax, together with any interest and penalties with respect
thereto, shall constitute and be secured by a lien on the property of...
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