AL
Alabama Senate Bill SB139

Alabama 2022 Regular Session

Alabama Senate Bill SB139 Compare Versions

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11 1 SB139
2-2 215845-3
2+2 215845-1
33 3 By Senators Chambliss and Barfoot (N & P)
44 4 RFD: Local Legislation
55 5 First Read: 01-FEB-22
66
7-Page 0 SB139
8-1 SB139
7+Page 0 1 215845-1:n:12/09/2021:PMG/bm LSA2021-2532
98 2
109 3
11-4 With Notice and Proof
10+4
1211 5
13-6 ENROLLED, An Act,
14-7 Relating to the City of Prattville in Elmore County;
15-8 to revise the distribution of certain sales and use tax
16-9 proceeds in those portions of the City of Prattville in Elmore
17-10 County; and to authorize the Elmore County Commission to remit
18-11 certain lodging tax proceeds to the City of Prattville.
19-12 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
20-13 Section 1. Sections 45-1A-43 and 45-26-246.05, Code
21-14 of Alabama 1975, are amended to read as follows:
22-15 "§45-1A-43.
23-16 "(a) Notwithstanding any provision of law to the
24-17 contrary, in addition to all other taxes, including, but not
25-18 limited to, municipal gross receipts license taxes, there is
26-19 hereby levied in those portions of the City of Prattville that
27-20 are located in Elmore County an additional general sales and
28-21 use tax in an amount necessary to equalize the general sales
29-22 and use tax in all of the City of Prattville. Provided,
30-23 however, the additional general sales and use tax levied
31-24 herein shall not apply to automobiles, manufacturing
32-25 machinery, farm machinery, or vending sales.
33-Page 1 SB139
34-1 "(b) The tax levied by this section shall be
35-2 collected at the same time and in the same manner as other
36-3 Elmore County sales and use taxes and the proceeds shall be
37-4 distributed by the first day of each month as follows:
38-5 "(1) Fifty percent to the Elmore County General
39-6 Fund, of which 10 percent shall be placed in a special fund to
40-7 be used for improvements within the area subject to the tax;
41-8 and.
42-9 "(2) Fifty percent to the City of Prattville General
12+6
13+7
14+8
15+9 A BILL
16+10 TO BE ENTITLED
17+11 AN ACT
18+12
19+13 Relating to the City of Prattville in Elmore County;
20+14 to revise the distribution of certain sales and use tax
21+15 proceeds in those portions of the City of Prattville in Elmore
22+16 County; and to authorize the Elmore County Commission to remit
23+17 certain lodging tax proceeds to the City of Prattville.
24+18 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
25+19 Section 1. Sections 45-1A-43 and 45-26-246.05, Code
26+20 of Alabama 1975, are amended to read as follows:
27+21 "§45-1A-43.
28+22 "(a) Notwithstanding any provision of law to the
29+23 contrary, in addition to all other taxes, including, but not
30+24 limited to, municipal gross receipts license taxes, there is
31+25 hereby levied in those portions of the City of Prattville that
32+26 are located in Elmore County an additional general sales and
33+27 use tax in an amount necessary to equalize the general sales
34+Page 1 1 and use tax in all of the City of Prattville. Provided,
35+2 however, the additional general sales and use tax levied
36+3 herein shall not apply to automobiles, manufacturing
37+4 machinery, farm machinery, or vending sales.
38+5 "(b) The tax levied by this section shall be
39+6 collected at the same time and in the same manner as other
40+7 Elmore County sales and use taxes and the proceeds shall be
41+8 distributed by the first day of each month as follows:
42+9 "(1) Fifty percent to the Elmore County General
4343 10 Fund, of which 10 percent shall be placed in a special fund to
44-11 be used for improvements within the area subject to the tax.
45-12 "(c) The balance remaining on the effective date of
46-13 the act adding this amendatory language in the special fund
47-14 established pursuant to Act 2003-435 in the Elmore County
48-15 General Fund to be used for improvements within the area
49-16 subject to the tax shall be expended as follows:
50-17 "(1) Fifty percent shall be distributed to the City
51-18 of Prattville no more than 60 days after the effective date of
52-19 the act adding this amendatory language.
53-20 "(2) Fifty percent shall be used by the Elmore
54-21 County Commission for capital improvements or other
55-22 investments for economic development purposes in those
56-23 portions of the City of Prattville that are located in Elmore
57-24 County. The county commission may not expend these funds until
58-25 the county commission notifies the Prattville City Council of
59-Page 2 SB139
60-1 the intended expenditures. Any of the funds described in this
61-2 subdivision that remain unexpended by the county commission on
62-3 September 30, 2024, shall immediately thereafter be remitted
63-4 as follows:
64-5 "a. Fifty percent to the City of Prattville.
65-6 "b. Fifty percent to the Elmore County General Fund.
66-7 "(d)(1) The special fund in the Elmore County
67-8 General Fund established pursuant to Act 2003-435 to be used
68-9 for improvements within the area subject to the tax shall be
69-10 abolished upon the expenditure of all remaining funds pursuant
70-11 to subdivision (c)(2), but in no event later than October 31,
71-12 2024.
72-13 "(2) The special fund in the City of Prattville
73-14 General Fund established pursuant to Act 2003-435 to be used
74-15 for improvements within the area subject to the tax is
75-16 abolished.
76-17 "§45-26-246.05.
77-18 "(a) Except as otherwise provided in this part, the
78-19 balance of the proceeds from the tax levied by this part shall
79-20 be deposited into the Elmore County Lodging Fund. The net
80-21 proceeds from the tax collected outside of the municipalities
81-22 shall be used by the county for economic development purposes.
82-23 Sixty-seven percent of the remaining funds in the lodging fund
44+11 be used for improvements within the area subject to the tax;
45+12 and.
46+13 "(2) Fifty percent to the City of Prattville General
47+14 Fund, of which 10 percent shall be placed in a special fund to
48+15 be used for improvements within the area subject to the tax.
49+16 "(c) The balance remaining on the effective date of
50+17 the act adding this amendatory language in the special fund
51+18 established pursuant to Act 2003-435 in the Elmore County
52+19 General Fund to be used for improvements within the area
53+20 subject to the tax shall be expended as follows:
54+21 "(1) Fifty percent shall be distributed to the City
55+22 of Prattville no more than 60 days after the effective date of
56+23 the act adding this amendatory language.
57+24 "(2) Fifty percent shall be used by the Elmore
58+25 County Commission for capital improvements or other
59+26 investments for economic development purposes in those
60+27 portions of the City of Prattville that are located in Elmore
61+Page 2 1 County. The county commission may not expend these funds until
62+2 the county commission notifies the Prattville City Council of
63+3 the intended expenditures. Any of the funds described in this
64+4 subdivision that remain unexpended by the county commission on
65+5 September 30, 2024, shall immediately thereafter be remitted
66+6 as follows:
67+7 "a. Fifty percent to the City of Prattville.
68+8 "b. Fifty percent to the Elmore County General Fund.
69+9 "(d)(1) The special fund in the Elmore County
70+10 General Fund established pursuant to Act 2003-435 to be used
71+11 for improvements within the area subject to the tax shall be
72+12 abolished upon the expenditure of all remaining funds pursuant
73+13 to subdivision (c)(2), but in no event later than October 31,
74+14 2024.
75+15 "(2) The special fund in the City of Prattville
76+16 General Fund established pursuant to Act 2003-435 to be used
77+17 for improvements within the area subject to the tax is
78+18 abolished.
79+19 "§45-26-246.05.
80+20 "(a) Except as otherwise provided in this part, the
81+21 balance of the proceeds from the tax levied by this part shall
82+22 be deposited into the Elmore County Lodging Fund. The net
83+23 proceeds from the tax collected outside of the municipalities
8384 24 shall be used by the county for economic development purposes.
84-25 Thirty-three percent of the remaining funds in the lodging
85-Page 3 SB139
86-1 fund shall be distributed to the municipalities on an equal
85+25 Sixty-seven percent of the remaining funds in the lodging fund
86+26 shall be used by the county for economic development purposes.
87+27 Thirty-three percent of the remaining funds in the lodging
88+Page 3 1 fund shall be distributed to the municipalities on an equal
8789 2 basis where the lodging tax was collected to be used by the
8890 3 municipality for economic development purposes pursuant to an
8991 4 agreement with Elmore County. If Except as provided in
9092 5 subsection (b), if Elmore County and any municipality fail to
9193 6 agree on the use of the funds by the municipality, that
9294 7 portion shall revert to the lodging fund for appropriation by
9395 8 the county for economic development purposes. All of the net
9496 9 proceeds from any room fees shall be deposited in the Elmore
9597 10 County Lodging Fund to be used by the county for economic
9698 11 development purposes. All funds in the Elmore County Lodging
9799 12 Fund shall be used for economic development purposes as
98100 13 determined by the Elmore County Commission.
99101 14 "(b) Notwithstanding subsection (a), the portion to
100102 15 be distributed to the City of Prattville of the 33 percent of
101103 16 the net proceeds described in subsection (a) shall be remitted
102104 17 to the City of Prattville by the Elmore County Commission for
103105 18 economic development purposes no more than 30 days after the
104106 19 effective date of the act adding this amendatory language."
105107 20 Section 2. This act shall become effective on the
106108 21 first day of the first month following its passage and
107109 22 approval by the Governor, or its otherwise becoming law.
108-Page 4 SB139
109-1
110-2
111-3
112-4
113-President and Presiding Officer of the Senate
114-
115-5
116-6 Speaker of the House of Representatives
117-SB1397
118-8 Senate 03-FEB-22
119-9 I hereby certify that the within Act originated in and passed
120-10 the Senate.
121-11
122-12 Patrick Harris,
123-13 Secretary.
124-14
125-15
126-16
127-17 House of Representatives
128-18 Passed: 16-FEB-22
129-19
130-20
131-21 By: Senator Chambliss
132-Page 5
110+Page 4