AL HB474

Walker County Commission may levy up to a 1% sales and use tax, subject to voter approval in a referendum held within one year of the act becoming effective.

Tax revenue shall fund: debt repayment for general obligation warrants and Public Buildings, Bridge, and Road Tax debts (up to 15 years); $500,000 annually for public safety; $200,000 annually divided equally among certified volunteer fire departments and rescue squads; and $100,000 annually for economic development.

Remaining net proceeds after above allocations: 10% distributed to municipalities based on proportional population for roads, bridges, and infrastructure; remainder goes to Walker County General Fund for roads, bridges, and infrastructure.

Repeals the $10 issuance fee for motor vehicle and boat registrations under Act 97-903.

Tax collection follows state sales and use tax statutes; county shall collect tax and enforce provisions, with liens available on property of delinquent taxpayers.