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AL HB492
Bill
Status
4/21/2016
Primary Sponsor
Bob Fincher
Click for details
AI Summary
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Authorizes the Chambers County Commission to levy additional sales and use taxes on agricultural machinery (2%), automotive vehicles (2%), manufacturing machines (2%), and general sales and use (equal to lowest municipal rate among LaFayette, Lanett, or Valley).
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Taxes apply only in areas outside the corporate limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined on April 14, 2006, and in police jurisdictions of municipalities outside the county that had sales and use taxes in effect as of April 14, 2006.
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In areas outside corporate limits but within police jurisdictions of Lanett, Valley, LaFayette, Waverly, and Five Points, the additional tax rates shall be one-half the corresponding municipal rates.
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Exempts from the new taxes any gross receipts or sales that are presently exempt under state sales and use tax statutes.
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Act becomes effective immediately upon passage and approval by the Governor, or upon otherwise becoming law.
Legislative Description
Chambers Co., county authorized to levy additional sales tax in areas of county outside of municipal corporate limits, general sales and use, motor vehicles, and farm equipment sales and use tax, distribution of tax proceeds
Chambers County
Last Action
Delivered to Governor at 9:30 a.m. on April 21, 2016.
4/21/2016