HB631 Summary

• Amends Alabama Code Section 45-28-244.01 to modify the distribution of Etowah County's one cent ($0.01) sales and use tax proceeds collected county-wide.

• Allocates initial fixed amounts to specific entities: $60,000 to Smeltzer Education Training Center, $50,000 split equally between Mental Retardation 310 Center and CED Mental Health Center, and $300,000 beginning January 1, 2017 to Etowah County Mega Sports Complex Authority.

• Distributes remaining proceeds as follows: 50 percent for school construction and maintenance (85 percent to three school systems by attendance, 15 percent to Gadsden State Community College), with up to 35 percent allowable for certified personnel salaries; remaining 50 percent divided among county funds for juvenile detention, community development, library, volunteer fire departments, and sheriff's department.

• Reduces distributions to Gadsden State Community College, county funds, community development committee, and library committee by 9 percent after September 30, 2015, redirecting those funds to Drug Enforcement Task Force (45.8%), District Attorney (11.2%), and Sheriff's Department (43%).

• Creates three committees (Community Development, Library, and Sales Tax Account) to administer and distribute tax proceeds with authority to issue bonds and secure financing.