Alabama 2022 Regular Session

Alabama House Bill HB212

Introduced

2/2/22

Refer

2/2/22

Engrossed

2/9/22

Refer

2/9/22

Caption

Prattville, taxation, distribution of certain sales and use tax proceeds revised, Elmore County Commission to remit certain lodging tax proceeds to the City of Prattville, Secs. 45-1A-43, 45-26-246.05 am'd.

Impact

The enactment of HB212 will amend sections of the Code of Alabama to streamline tax revenue distribution, thus impacting financial management at both the local city and county level. According to the provisions set forth in the bill, 50 percent of the tax collected will be allocated to improvements in Prattville, while the remaining funds will contribute to the Elmore County General Fund. Furthermore, certain funds collected that remain unexpended by a deadline will be automatically redirected, indicating a structured approach to ensure funds are used efficiently for economic development initiatives.

Summary

House Bill 212 addresses the distribution of certain sales and use tax proceeds specifically for the City of Prattville located in Elmore County. The bill revises existing statutes to ensure that the revenue generated from an additional general sales and use tax is equitably divided between the Elmore County General Fund and the General Fund of Prattville. A significant portion of the revenue is earmarked for improvements within the areas of Prattville that are subject to this tax, making the financial resources directly beneficial to local infrastructure and services.

Contention

While the bill has gained legislative support—evidenced by its easy passage in the voting process with no recorded opposition—there may be concerns regarding the sufficiency of funding for other unforeseen municipal projects or challenges posed by such financial reallocations. The restructuring of tax proceeds may elicit debates regarding fiscal responsibility and the prioritization of city versus county expenditures, effectively highlighting the need for transparent discussions among local officials and stakeholders to address any potential disparities or impacts on community services.

Companion Bills

AL SB139

Same As Prattville, taxation, distribution of certain sales and use tax proceeds revised, Elmore County Commission to remit certain lodging tax proceeds to the City of Prattville, Secs. 45-1A-43, 45-26-246.05 am'd.

Previously Filed As

AL HB372

Elmore County; to levy a county rental tax; provide distribution of proceeds from tax

AL SB323

Taxation, counties prohibited from distributing proceeds from certain taxes to certain entities

AL HB135

Dale County, lodging tax, county commission authority to increase levy, distribution for economic and tourism development, Sec. 45-23-243 amended

AL HB369

Elmore County; creates the Enhance Elmore Fund; levies a county sales and use tax

AL HB433

Talladega County, distribution of special county sales and use tax further provided for

AL HB395

Houston County; lodging tax, county commission, authorize to levy, distribution for economic development and recreational facilities, referendum

AL HB590

Winston County, lodging tax levied, collection and distribution provided for

AL HB36

Simplified sellers use tax, additional tax levied, distribution of proceeds provided

AL HB534

Blount County, lodging tax increased, additional lodging tax levied, collection and distribution provided for

AL HB17

Simplified sellers use tax, rate increased, distribution of proceeds.

Similar Bills

AL SB139

AL SJR11

HONORING THE PRATTVILLE AREA CHAMBER OF COMMERCE ON ITS 50TH ANNIVERSARY.

AL SJR21

COMMENDING JOHN AND ANN BOUTWELL FOR BEING AWARDED THE INAUGURAL DANIEL PRATT INDUSTRIALIST AWARD.

AL HR260

Marlon and Marcus Foundation Second Annual Celebrity Golf Classic, commended

AL SJR115

Chambliss, Clyde Lee, Sr., and Patricia Ann Wingard, death mourned

AL HR6

Powell, Horace Wilton, Sr., death mourned

AL HB98

Relating to Elmore County; to levy a lodging tax and room fee and provide for the collection of the tax and the distribution of the proceeds from the tax; to provide and confirm that this act is intended to be retroactive and curative; to provide that the levying and collecting of the taxes authorized by this act be approved and confirmed as of August 1, 2020; to provide that the collection of taxes pursuant to Act 2020-178 is ratified and confirmed; to provide that to the extent any amount of taxes authorized by this act was paid by a person prior to the effective date of this act, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this act; and to repeal Sections 45-26-246 through 45-26-246.04 and 45-26-246.06, and Section 45-26-246.05, Code of Alabama 1975, as last amended by Act 2022-49, which authorized the levy of a lodging tax in Elmore County.

AL HR161

Robert D. "Bobby " Timmons, Mourning The Death