AL HB44

Pickens County Commission is authorized to levy an additional sales and use tax of up to one-half of one percent on gross sales and receipts, to be used exclusively for financing and construction of community safe rooms designed to protect against tornadoes and hurricanes.

Tax is due and payable monthly to the Director of Revenue, with taxpayers required to submit monthly reports; businesses conducting credit sales may defer reporting until payment is received.

Failure to pay the tax on time results in a 10 percent penalty plus interest at one-half of one percent per month; the Director may waive or remit the penalty.

The tax automatically expires one year from the date Pickens County begins collecting it.

Tax implementation requires approval by majority vote of Pickens County qualified electors in a referendum called by the county commission; if voters reject the measure, the commission may resubmit the question after at least one year has elapsed.