SB270INTRODUCED
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SB270
6YWFE13-1
By Senator Weaver
RFD: County and Municipal Government
First Read: 01-Apr-25
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5 6YWFE13-1 03/31/2025 THR (L)THR 2025-1426
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First Read: 01-Apr-25
SYNOPSIS:
This bill would provide that any county sales
and use tax authorized by local law, where any portion
of the proceeds is distributed to a county board of
education for capital projects, that portion of the tax
to be distributed to the county board of education for
capital projects may only be levied in areas served by
the county board of education.
A BILL
TO BE ENTITLED
AN ACT
Relating to taxation; to further provide for the
collection of certain local sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) For any county sales and use tax levied
as authorized by local law, where any proceeds are distributed
to a county board of education for capital projects, that
portion of the tax to be distributed to the county board of
education for capital projects may only be levied in areas
served by the county board of education.
(b) If any provision of subsection (a) is rendered
invalid, then any county sales and use tax described in
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invalid, then any county sales and use tax described in
subsection (a) shall be void.
Section 2. This act shall become effective on October
1, 2025.
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