| Old | New | Differences | |
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| 1 | 1 | SB270INTRODUCED | |
| 2 | 2 | Page 0 | |
| 3 | 3 | SB270 | |
| 4 | 4 | 6YWFE13-1 | |
| 5 | 5 | By Senator Weaver | |
| 6 | 6 | RFD: County and Municipal Government | |
| 7 | 7 | First Read: 01-Apr-25 | |
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| 12 | 12 | 5 6YWFE13-1 03/31/2025 THR (L)THR 2025-1426 | |
| 13 | 13 | Page 1 | |
| 14 | 14 | First Read: 01-Apr-25 | |
| 15 | 15 | SYNOPSIS: | |
| 16 | 16 | This bill would provide that any county sales | |
| 17 | 17 | and use tax authorized by local law, where any portion | |
| 18 | 18 | of the proceeds is distributed to a county board of | |
| 19 | 19 | education for capital projects, that portion of the tax | |
| 20 | 20 | to be distributed to the county board of education for | |
| 21 | 21 | capital projects may only be levied in areas served by | |
| 22 | 22 | the county board of education. | |
| 23 | 23 | A BILL | |
| 24 | 24 | TO BE ENTITLED | |
| 25 | 25 | AN ACT | |
| 26 | 26 | Relating to taxation; to further provide for the | |
| 27 | 27 | collection of certain local sales and use taxes. | |
| 28 | 28 | BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: | |
| 29 | 29 | Section 1. (a) For any county sales and use tax levied | |
| 30 | 30 | as authorized by local law, where any proceeds are distributed | |
| 31 | 31 | to a county board of education for capital projects, that | |
| 32 | 32 | portion of the tax to be distributed to the county board of | |
| 33 | 33 | education for capital projects may only be levied in areas | |
| 34 | 34 | served by the county board of education. | |
| 35 | 35 | (b) If any provision of subsection (a) is rendered | |
| 36 | 36 | invalid, then any county sales and use tax described in | |
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| 64 | 64 | 28 SB270 INTRODUCED | |
| 65 | 65 | Page 2 | |
| 66 | 66 | invalid, then any county sales and use tax described in | |
| 67 | 67 | subsection (a) shall be void. | |
| 68 | 68 | Section 2. This act shall become effective on October | |
| 69 | 69 | 1, 2025. | |
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