HB497 Summary

• Authorizes Crenshaw County Commission to levy an additional one-half percent sales and use tax, subject to voter approval in a November 2014 referendum.

• Distributes tax proceeds as follows: 75 percent to the Crenshaw County Association of Volunteer Fire Departments for eligible fire departments and emergency medical services, and 25 percent to the county commission for public safety purposes.

• Eligible fire departments must maintain an ISO-approved rating of at least Class 9, be certified under Alabama Forestry Commission guidelines, and be in good standing with the county association; eligible EMS must be licensed by the Alabama Department of Public Health.

• Restricts fund expenditures to fire protection, emergency medical and rescue services, and liability insurance; prohibits use for food, drink, social activities, fundraising, or salaries, with annual financial reporting required by September 15.

• Act becomes operative on the first day of the second month following passage if voters approve the measure; repealed if voters reject it at the referendum.