AL HB597

Authorizes Madison County Commission to levy a 0.5% sales and use tax in the unincorporated area of Madison County for law enforcement activities, subject to voter approval in a referendum.

Tax proceeds must be used to employ additional deputy sheriffs and school resource officers, and to provide training and equipment for these officers.

Creates a three-member oversight board with members selected by the presiding Circuit Court Judge, Madison County Board of Education, and Madison County Sheriff to approve expenditures.

Prohibits use of tax proceeds for inmate care at Madison County Detention Facility.

When staffing reaches 1.8 deputies per 1,000 unincorporated residents and salaries equal average of Huntsville and Madison police officer salaries, excess funds transfer to county general fund.