AL HB547

Authorizes Sumter County to levy additional sales and use taxes at rates of 1% on retail sales and 0.5% on specific machinery and vehicles, with revenues dedicated to hospital construction, maintenance, and operation.

Imposes a 1% tax on amusement and entertainment venues, with exemptions for school athletic events that retain collected funds for school purposes.

Allows county or Sumter County Health Care Authority to issue bonds secured by tax proceeds and prohibits tax abatement under state law.

Requires voter approval through county-wide referendum before taxes take effect, with county bearing election costs up to $40,000.

Authorizes tax termination no later than four years after all bonded indebtedness is paid, though taxes may continue up to four years post-repayment for facility maintenance and operations.