16 | 18 | | Relating to Pike County; to amend Sections 2, 8, and 9 |
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17 | 19 | | of Act 2017-332, 2017 Regular Session, as amended by Act |
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18 | 20 | | 2022-38; to further provide for sales and use taxes. |
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19 | 21 | | BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: |
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20 | 22 | | Section 1. Sections 2, 8, and 9 of Act 2017-332, as |
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21 | 23 | | amended by Act 2022-38, are amended to read as follows: |
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22 | 24 | | "Section 2. As used in this subpart, the following |
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23 | 25 | | terms shall have the following meanings, except where the |
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24 | 26 | | context clearly indicates a different meaning: |
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25 | 27 | | (1) COSTS. When used with reference to the county jail |
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26 | 28 | | and judicial complex, all All costs of acquiring, |
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27 | 29 | | constructing, equipping, and financing, operating, and |
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28 | 30 | | maintaining the county jail and judicial complex, including |
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29 | 31 | | the costs of all of the following: |
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30 | 32 | | a. All lands, structures, real and personal property, |
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31 | 33 | | rights-of-way, easements, permits, licenses, and other |
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32 | 34 | | interests acquired or used for the county jail and judicial |
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33 | 35 | | complex, and demolishing or removing any buildings or |
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34 | 36 | | structures on land acquired or used. |
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35 | | - | b. All machinery, equipment, furniture, furnishings, |
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36 | | - | and fixtures acquired or used for the county jail and judicial |
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37 | | - | complex. |
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38 | | - | c. Architectural, engineering, financial, construction |
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39 | | - | consulting, and legal services performed in connection with |
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40 | | - | the acquisition, construction, equipping, and financing of the |
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41 | | - | county jail and judicial complex. |
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| 66 | + | structures on land acquired or used. |
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| 67 | + | b. All machinery, equipment, furniture, furnishings, |
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| 68 | + | and fixtures acquired or used for the county jail and judicial |
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| 69 | + | complex. |
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| 70 | + | c. Architectural, engineering, financial, construction |
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| 71 | + | consulting, and legal services performed in connection with |
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| 72 | + | the acquisition, construction, equipping, and financing of the |
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71 | 73 | | county jail and judicial complex. |
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72 | 74 | | d. Issuing and selling indebtedness. |
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73 | 75 | | e. Bond insurance, letters of credit, or other |
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74 | 76 | | third-party credit facilities with respect to indebtedness. |
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75 | 77 | | f. Amounts used to fund reserves for the payment of |
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76 | 78 | | principal of and interest on indebtedness. |
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77 | 79 | | g. The payment of principal of an interest on |
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78 | 80 | | indebtedness. |
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79 | 81 | | h. Other expenses costs necessary for or incidental to |
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80 | 82 | | the acquisition, construction, equipping, and financing of the |
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81 | 83 | | county jail and judicial complex and the commencement of |
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82 | 84 | | operation of the complex. |
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83 | 85 | | (2) COUNTY JAIL AND JUDICIAL COMPLEX. A new building, |
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84 | 86 | | structure, or group of buildings or structures designed for |
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85 | 87 | | use by the county and its agencies as a jail ,; a facility for |
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86 | 88 | | E-911 dispatch and emergency management operations and related |
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87 | 89 | | services,; a criminal justice and public safety center ,; and a |
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88 | 90 | | place for holding court, with appurtenant offices and other |
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89 | 91 | | ancillary facilities. |
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90 | 92 | | (3) DISTRIBUTIONS. The approved dispensation of the |
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91 | 93 | | proceeds of the tax collected pursuant to this subpart, as |
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92 | 94 | | provided for in Section 9. |
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93 | | - | (4) EXPENSES. The acquisition, construction, operation, |
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94 | | - | or maintenance of public safety, criminal justice, or |
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95 | | - | emergency management facilities or activities. |
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96 | | - | (3)(5) INDEBTEDNESS. Warrants, bonds, notes, or other |
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97 | | - | instruments of indebtedness issued to finance or refinance |
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98 | | - | costs of the county jail and judicial complex. |
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99 | | - | (4)(6) SALES AND USE TAX. A tax imposed by the state |
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| 124 | + | provided for in Section 9. |
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| 125 | + | (4) EXPENSES. The acquisition, construction, operation, |
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| 126 | + | or maintenance of public safety, criminal justice, or |
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| 127 | + | emergency management facilities or activities. |
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| 128 | + | (3)(5) INDEBTEDNESS. Warrants, bonds, notes, or other |
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| 129 | + | instruments of indebtedness issued to finance or refinance |
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| 130 | + | costs of the county jail and judicial complex. |
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129 | 131 | | (4)(6) SALES AND USE TAX. A tax imposed by the state |
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130 | 132 | | sales and use tax statutes and other acts applicable to Pike |
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131 | 133 | | County, including, but not limited to, Sections 40-23-1, |
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132 | 134 | | 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, |
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133 | 135 | | 40-23-62, and 40-23-63. |
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134 | 136 | | Section 8. All taxes collected under this subpart shall |
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135 | 137 | | be remitted to Pike County and deposited in a segregated |
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136 | 138 | | account within the Pike County General Fund to be used for the |
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137 | 139 | | costs of the county jail and judicial complex , expenses, and, |
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138 | 140 | | pursuant to Section 9, distributions . The County Commission of |
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139 | 141 | | Pike County may thereafter transfer the proceeds into one or |
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140 | 142 | | more special funds or accounts designated by resolution of the |
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141 | 143 | | county commission, provided that the proceeds are used for the |
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142 | 144 | | costs of the county jail and judicial complex , expenses, and, |
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143 | 145 | | pursuant to Section 9, distributions . The county commission |
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144 | 146 | | may assign and pledge the proceeds of the tax authorized by |
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145 | 147 | | this subpart for the payment of principal of and interest on |
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146 | 148 | | indebtedness. Any such pledge shall be irrevocable so long as |
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147 | 149 | | the indebtedness for which the pledge is made remains |
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148 | 150 | | outstanding. |
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149 | 151 | | Section 9. (a) The tax authorized by this subpart shall |
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150 | 152 | | expire on the first day of the next month following Following |
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151 | | - | the payment in full of the costs of the county jail and |
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152 | | - | judicial complex, including the retirement of any financing |
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153 | | - | and indebtedness , or beginning October 1, 2030, whichever |
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154 | | - | occurs sooner, all taxes collected under this subpart shall be |
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155 | | - | distributed each month as follows: |
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156 | | - | (1) The monies collected inside the corporate limits of |
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157 | | - | the City of Troy shall be transferred to the City of Troy to |
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| 182 | + | expire on the first day of the next month following Following |
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| 183 | + | the payment in full of the costs of the county jail and |
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| 184 | + | judicial complex, including the retirement of any financing |
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| 185 | + | and indebtedness , or beginning October 1, 2030, whichever |
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| 186 | + | occurs sooner, all taxes collected under this subpart shall be |
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| 187 | + | distributed each month as follows: |
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| 188 | + | (1) The monies collected inside the corporate limits of |
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187 | 189 | | the City of Troy shall be transferred to the City of Troy to |
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188 | 190 | | be used for expenses of the City of Troy . |
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189 | 191 | | (2) The monies collected outside the corporate limits |
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190 | 192 | | of the City of Troy shall be maintained by Pike County to be |
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191 | 193 | | used for expenses of Pike County. |
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192 | 194 | | (b) All distributions shall be subject and subordinate, |
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193 | 195 | | in all respects, to any indebtedness that is secured by a |
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194 | 196 | | pledge of proceeds of a tax authorized by this subpart. " |
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195 | 197 | | Section 2. This act shall become effective on October |
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196 | 198 | | 1, 2024. |
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