HB204INTRODUCED
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HB204
NPELJJT-1
By Representative Faulkner
RFD: Ways and Means Education
First Read: 20-Feb-24
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5 NPELJJT-1 02/20/2024 FC (L)ma 2024-750
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First Read: 20-Feb-24
SYNOPSIS:
This bill would exempt the Birmingham Host
Committee 2025 World Police and Fire Games from all
state, county, and municipal sales, use, license, and
ad valorem taxes.
A BILL
TO BE ENTITLED
AN ACT
To add Section 40-9-26.4 to the Code of Alabama 1975,
to provide an exemption to the Birmingham Host Committee 2025
World Police and Fire Games from the payment and collection of
all state, county, and municipal sales, use, license, and ad
valorem taxes; and to provide for an expiration of the
exemptions provided by this act.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-9-26.4 is added to the Code of
Alabama 1975, to read as follows:
ยง40-9-26.4
The Birmingham Host Committee 2025 World Police and
Fire Games, an Alabama nonprofit corporation, is exempted from
paying or collecting any state, county, and municipal sales,
use, and license taxes with respect to the 2025 World Police
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use, and license taxes with respect to the 2025 World Police
and Fire Games event to be conducted by the Birmingham Host
Committee 2025 World Police and Fire Games in Alabama,
including, without limitations, taxes with respect to the
purchase or use of property by the Birmingham Host Committee
2025 World Police and Fire Games and the gross proceeds from
the sale or use of property by the Birmingham Host Committee
2025 World Police and Fire Games or admissions to the 2025
World Police and Fire Games event. All property owned by the
Birmingham Host Committee 2025 World Police and Fire Games and
used for the 2025 World Police and Fire Games event is
exempted from all state, county, and local ad valorem taxes.
The exemptions provided in this act shall expire on December
31 of the year following the year the 2025 World Police and
Fire Games event has concluded.
Section 2. This act shall become effective June 1,
2024.
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