HB212 Summary

• Authorizes Wilcox County Commission to levy an additional local sales and use tax of up to 1 percent on sales, use, storage, consumption, or gross receipts in the county.

• Tax collection follows existing state sales and use tax procedures and applies the same exemptions as state law.

• Businesses must add the tax to sales prices and collect from purchasers; refunding or absorbing the tax is unlawful.

• All collected tax revenues must be deposited in the Wilcox County General Fund for operation and maintenance of the J. Paul Jones Hospital.

• The tax automatically expires if the J. Paul Jones Hospital closes.