AL HB735

Amends Act 2004-325 to exempt sales of manufacturing equipment and manufactured homes from the three percent privilege or license tax in Escambia County (except within municipalities of Atmore, Brewton, East Brewton, Flomaton, Riverview, and Pollard).

Levies consumers' use tax and sellers' use tax at three percent on business activity against gross sales or gross receipts, with automobiles, agricultural equipment, and forestry equipment also exempted.

Distributes tax revenue as follows: 30 percent to volunteer fire departments and rescue squads in unincorporated areas; 70 percent to Escambia County Commission for road and bridge maintenance, debt retirement, and matching funds for road improvements.

Requires eligible volunteer fire departments to be certified by Alabama Forestry Commission and members of Escambia County Volunteer Fire Departments Association, with annual expenditure reports due by December 31.

Ratifies all prior actions by Escambia County Commission regarding tax authorization and collection under Act 2004-325, with retroactive effective date of June 1, 2004.