AL HB436

Authorizes Blount County Commission to levy an additional one percent sales and use tax on general, amusement, and vending categories, subject to voter approval in a referendum.

Tax is collected using state sales and use tax procedures and excludes automotive, agricultural, and manufacturing machine categories.

Requires annual distribution of net proceeds: first $50,000 to fire departments with ISO ratings of 9 or below; 50% for county roads and bridges; 33⅓% to Blount County and Oneonta City schools for capital improvements and technology; 16⅔% to county municipalities for road and bridge improvements and education support.

Funds may not be used for county salaries, equipment, or daily operational expenses.

Tax becomes effective only if a majority of voters approve the measure at the next general election held after the bill's passage.