AL SB396

Jackson County Commission may levy an additional sales and use tax of up to one cent per dollar of gross sales or gross receipts, subject to voter approval via referendum.

Tax collection follows existing state and local sales and use tax procedures, with all collected funds deposited into the Jackson County General Fund without restriction or earmark.

Funds may be used for school resource officers, fire department support, community redevelopment, industrial development, public works infrastructure, and general county operations at the Commission's discretion.

Referendum ballot must ask voters: "Do you favor a local law authorizing the Jackson County Commission to levy a sales and use tax of up to one cent per dollar for the Jackson County General Fund?" with tax imposed only if a majority votes yes.

Act becomes effective October 1, 2015, following passage and approval by the Governor.