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AL HB591
Bill
Status
5/8/2019
Primary Sponsor
Christopher England
Click for details
AI Summary
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Authorizes city councils in Class 4 municipalities to reduce or eliminate their local sales and use tax rate on food.
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Defines "food" using the federal Supplemental Nutrition Assistance Program definition in 7 U.S.C. §2011, et seq., regardless of where or how food is sold.
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Requires any reduction or elimination of the food tax rate to be proposed by the city council after a public hearing and approved by city council resolution.
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Tax rate changes do not become effective until the fiscal year following city council approval.
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Allows municipalities that reduce or eliminate food taxes to subsequently increase rates or levy new food taxes by repeating the required public hearing and resolution approval process.
Legislative Description
Class 4 municipality, sales and use tax, mun. authorized to reduce or eliminate its sales and use tax
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on County and Municipal Government
5/8/2019