7 | | - | Page 0 HB192 |
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8 | | - | 1 |
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9 | | - | 2 ENROLLED, An Act, |
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10 | | - | 3 Relating to Pike County; to amend Sections 2, 8, and |
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11 | | - | 4 9 of Act 2017-332 of the 2017 Regular Session (Acts 2017, p. |
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12 | | - | 5 586), authorizing the county commission to levy an additional |
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13 | | - | 6 sales and use tax; to further provide for the collection, |
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14 | | - | 7 distribution, and use of the proceeds of the tax. |
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15 | | - | 8 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: |
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16 | | - | 9 Section 1. Sections 2, 8, and 9 of Act 2017-332 of |
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17 | | - | 10 the 2017 Regular Session (Acts 2017, p. 586), are amended to |
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18 | | - | 11 read as follows: |
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19 | | - | 12 "Section 2. As used in this act, "sales and use tax" |
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20 | | - | 13 means a the following terms shall have the following meanings, |
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21 | | - | 14 except where context clearly indicates a different meaning: |
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22 | | - | 15 "(1) COSTS. When used with reference to the county |
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23 | | - | 16 jail and judicial complex, the term means all costs of |
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24 | | - | 17 acquiring, constructing, equipping, and financing the county |
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25 | | - | 18 jail and judicial complex, including all of the following: |
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26 | | - | 19 "a. The costs of all lands, structures, real and |
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27 | | - | 20 personal property, rights-of-way, easements, permits, |
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28 | | - | 21 licenses, and other interests acquired or used for the county |
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29 | | - | 22 jail and judicial complex, and the costs of demolishing or |
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30 | | - | 23 removing any buildings or structures on land acquired or used. |
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31 | | - | Page 1 HB192 |
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32 | | - | 1 "b. The costs of all machinery, equipment, |
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33 | | - | 2 furniture, furnishings, and fixtures acquired or used for the |
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34 | | - | 3 county jail and judicial complex. |
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35 | | - | 4 "c. The costs of architectural, engineering, |
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36 | | - | 5 financial, construction consulting, and legal services |
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37 | | - | 6 performed in connection with the acquisition, construction, |
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38 | | - | 7 equipping, and financing of the county jail and judicial |
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39 | | - | 8 complex. |
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40 | | - | 9 "d. The costs of issuing and selling indebtedness. |
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41 | | - | 10 "e. The costs of bond insurance, letters of credit, |
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42 | | - | 11 or other third-party credit facilities with respect to |
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43 | | - | 12 indebtedness. |
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44 | | - | 13 "f. Amounts used to fund reserves for the payment of |
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45 | | - | 14 principal of and interest on indebtedness. |
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46 | | - | 15 "g. The payment of principal of and interest on |
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47 | | - | 16 indebtedness. |
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48 | | - | 17 "h. Other expenses necessary for or incidental to |
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49 | | - | 18 the acquisition, construction, equipping, and financing of the |
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50 | | - | 19 jail and judicial complex and the commencement of operation of |
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51 | | - | 20 the complex. |
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52 | | - | 21 "(2) COUNTY JAIL AND JUDICIAL COMPLEX. A new |
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53 | | - | 22 building, structure, or group of buildings or structures |
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54 | | - | 23 designed for use by the county and its agencies as a jail, a |
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55 | | - | 24 facility for E-911 dispatch and Emergency Management |
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56 | | - | 25 operations and related services, a criminal justice and public |
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57 | | - | Page 2 HB192 |
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58 | | - | 1 safety center, and a place for holding court, with appurtenant |
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59 | | - | 2 offices and other ancillary facilities. |
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60 | | - | 3 "(3) INDEBTEDNESS. Warrants, bonds, notes, or other |
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61 | | - | 4 instruments of indebtedness issued to finance or refinance |
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62 | | - | 5 costs of the county jail and judicial complex. |
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63 | | - | 6 "(4) SALES AND USE TAX. A tax imposed by the state |
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64 | | - | 7 sales and use tax statutes and such other acts applicable to |
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65 | | - | 8 Pike County, but not limited to, Sections 40-23.1, 40-23-2, |
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66 | | - | 9 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and |
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67 | | - | 10 Section 40-23-63, Code of Alabama 1975. |
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68 | | - | 11 "Section 8. All taxes collected under this act shall |
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69 | | - | 12 be remitted to Pike County and deposited in a segregated |
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70 | | - | 13 account within the Pike County General Fund to be used for |
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71 | | - | 14 construction, financing, and equipping a new county jail or |
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72 | | - | 15 jail complex the costs of the county jail and judicial |
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73 | | - | 16 complex. The County Commission of Pike County may thereafter |
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74 | | - | 17 transfer the proceeds into one or more special funds or |
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75 | | - | 18 accounts designated by resolution of the commission, provided |
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76 | | - | 19 that the proceeds are used for the costs of the county jail |
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77 | | - | 20 and judicial complex. The County Commission of Pike County may |
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78 | | - | 21 assign and pledge the proceeds of the tax authorized by this |
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79 | | - | 22 act for the payment of principal of and interest on |
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80 | | - | 23 indebtedness. Any such pledge shall be irrevocable so long as |
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81 | | - | 24 the indebtedness for which the pledge is made remains |
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82 | | - | 25 outstanding. |
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83 | | - | Page 3 HB192 |
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84 | | - | 1 "Section 9. The tax authorized by this act shall |
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85 | | - | 2 expire on the first day of the next month following the |
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86 | | - | 3 payment in full of the costs relating to the construction and |
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87 | | - | 4 equipping of the new of the county jail or jail and judicial |
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88 | | - | 5 complex, including the retirement of any financing and |
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89 | | - | 6 indebtedness." |
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90 | | - | 7 Section 2. This act shall become effective |
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91 | | - | 8 immediately following its passage and approval by the |
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92 | | - | 9 Governor, or its otherwise becoming law. |
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93 | | - | Page 4 HB192 |
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94 | | - | 1 |
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| 7 | + | Page 0 1 215311-3:n:11/12/2021:LK/tgw LSA2021-2138R1 |
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101 | | - | 6 President and Presiding Officer of the Senate |
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102 | | - | House of Representatives7 |
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103 | | - | I hereby certify that the within Act originated in8 |
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104 | | - | 9 and was passed by the House 03-FEB-22. |
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105 | | - | 10 |
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106 | | - | 11 Jeff Woodard |
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107 | | - | 12 Clerk |
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108 | | - | 13 |
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109 | | - | 14 |
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110 | | - | 15 |
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111 | | - | Senate16 16-FEB-22 Passed |
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112 | | - | 17 |
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113 | | - | Page 5 |
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| 12 | + | 6 |
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| 13 | + | 7 |
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| 14 | + | 8 |
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| 15 | + | 9 A BILL |
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| 16 | + | 10 TO BE ENTITLED |
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| 17 | + | 11 AN ACT |
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| 18 | + | 12 |
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| 19 | + | 13 Relating to Pike County; to amend Sections 2, 8, and |
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| 20 | + | 14 9 of Act 2017-332 of the 2017 Regular Session (Acts 2017, p. |
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| 21 | + | 15 586), authorizing the county commission to levy an additional |
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| 22 | + | 16 sales and use tax; to further provide for the collection, |
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| 23 | + | 17 distribution, and use of the proceeds of the tax. |
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| 24 | + | 18 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: |
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| 25 | + | 19 Section 1. Sections 2, 8, and 9 of Act 2017-332 of |
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| 26 | + | 20 the 2017 Regular Session (Acts 2017, p. 586), are amended to |
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| 27 | + | 21 read as follows: |
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| 28 | + | 22 "Section 2. As used in this act, "sales and use tax" |
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| 29 | + | 23 means a the following terms shall have the following meanings, |
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| 30 | + | 24 except where context clearly indicates a different meaning: |
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| 31 | + | 25 "(1) COSTS. When used with reference to the county |
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| 32 | + | 26 jail and judicial complex, the term means all costs of |
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| 33 | + | Page 1 1 acquiring, constructing, equipping, and financing the county |
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| 34 | + | 2 jail and judicial complex, including all of the following: |
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| 35 | + | 3 "a. The costs of all lands, structures, real and |
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| 36 | + | 4 personal property, rights-of-way, easements, permits, |
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| 37 | + | 5 licenses, and other interests acquired or used for the county |
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| 38 | + | 6 jail and judicial complex, and the costs of demolishing or |
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| 39 | + | 7 removing any buildings or structures on land acquired or used. |
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| 40 | + | 8 "b. The costs of all machinery, equipment, |
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| 41 | + | 9 furniture, furnishings, and fixtures acquired or used for the |
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| 42 | + | 10 county jail and judicial complex. |
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| 43 | + | 11 "c. The costs of architectural, engineering, |
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| 44 | + | 12 financial, construction consulting, and legal services |
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| 45 | + | 13 performed in connection with the acquisition, construction, |
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| 46 | + | 14 equipping, and financing of the county jail and judicial |
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| 47 | + | 15 complex. |
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| 48 | + | 16 "d. The costs of issuing and selling indebtedness. |
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| 49 | + | 17 "e. The costs of bond insurance, letters of credit, |
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| 50 | + | 18 or other third-party credit facilities with respect to |
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| 51 | + | 19 indebtedness. |
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| 52 | + | 20 "f. Amounts used to fund reserves for the payment of |
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| 53 | + | 21 principal of and interest on indebtedness. |
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| 54 | + | 22 "g. The payment of principal of and interest on |
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| 55 | + | 23 indebtedness. |
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| 56 | + | 24 "h. Other expenses necessary for or incidental to |
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| 57 | + | 25 the acquisition, construction, equipping, and financing of the |
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| 58 | + | 26 jail and judicial complex and the commencement of operation of |
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| 59 | + | 27 the complex. |
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| 60 | + | Page 2 1 "(2) COUNTY JAIL AND JUDICIAL COMPLEX. A new |
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| 61 | + | 2 building, structure, or group of buildings or structures |
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| 62 | + | 3 designed for use by the county and its agencies as a jail, a |
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| 63 | + | 4 facility for E-911 dispatch and Emergency Management |
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| 64 | + | 5 operations and related services, a criminal justice and public |
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| 65 | + | 6 safety center, and a place for holding court, with appurtenant |
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| 66 | + | 7 offices and other ancillary facilities. |
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| 67 | + | 8 "(3) INDEBTEDNESS. Warrants, bonds, notes, or other |
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| 68 | + | 9 instruments of indebtedness issued to finance or refinance |
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| 69 | + | 10 costs of the county jail and judicial complex. |
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| 70 | + | 11 "(4) SALES AND USE TAX. A tax imposed by the state |
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| 71 | + | 12 sales and use tax statutes and such other acts applicable to |
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| 72 | + | 13 Pike County, but not limited to, Sections 40-23.1, 40-23-2, |
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| 73 | + | 14 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and |
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| 74 | + | 15 Section 40-23-63, Code of Alabama 1975. |
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| 75 | + | 16 "Section 8. All taxes collected under this act shall |
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| 76 | + | 17 be remitted to Pike County and deposited in a segregated |
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| 77 | + | 18 account within the Pike County General Fund to be used for |
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| 78 | + | 19 construction, financing, and equipping a new county jail or |
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| 79 | + | 20 jail complex the costs of the county jail and judicial |
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| 80 | + | 21 complex. The County Commission of Pike County may thereafter |
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| 81 | + | 22 transfer the proceeds into one or more special funds or |
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| 82 | + | 23 accounts designated by resolution of the commission, provided |
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| 83 | + | 24 that the proceeds are used for the costs of the county jail |
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| 84 | + | 25 and judicial complex. The County Commission of Pike County may |
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| 85 | + | 26 assign and pledge the proceeds of the tax authorized by this |
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| 86 | + | 27 act for the payment of principal of and interest on |
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| 87 | + | Page 3 1 indebtedness. Any such pledge shall be irrevocable so long as |
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| 88 | + | 2 the indebtedness for which the pledge is made remains |
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| 89 | + | 3 outstanding. |
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| 90 | + | 4 "Section 9. The tax authorized by this act shall |
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| 91 | + | 5 expire on the first day of the next month following the |
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| 92 | + | 6 payment in full of the costs relating to the construction and |
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| 93 | + | 7 equipping of the new of the county jail or jail and judicial |
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| 94 | + | 8 complex, including the retirement of any financing and |
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| 95 | + | 9 indebtedness." |
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| 96 | + | 10 Section 2. This act shall become effective |
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| 97 | + | 11 immediately following its passage and approval by the |
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| 98 | + | 12 Governor, or its otherwise becoming law. |
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| 99 | + | Page 4 |
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