HB367 Summary

• Authorizes the Chilton County Commission to levy up to a 1% sales and use tax countywide and up to an additional 2% tax outside the corporate limits of Clanton, Jemison, Maplesville, and Thorsby.

• Exempts goods and services already exempt under state sales and use tax statutes, as well as motor vehicles and agricultural machinery covered by Section 40-23-37 of the Alabama Code.

• Requires businesses to collect the tax from purchasers at point of sale and prohibits refunding, absorbing, or advertising the absorption of any tax portion.

• Directs all collected taxes to be deposited in the Chilton County General Fund and earmarked for infrastructure, public safety, and economic development.

• Establishes a 35-year authorization period for the tax, after which the Chilton County Commission must renew it by majority vote to continue collection.