SB383 Summary: Etowah County Limited Home Rule Act

• Grants Etowah County Commission authority to levy additional privilege license taxes, excise taxes, alcoholic beverage taxes, and sales and use taxes subject to Alabama Constitution and general law limitations.

• Directs one-third of gasoline and motor fuel excise tax proceeds to the Etowah County Road and Bridge Fund and two-thirds to the Major Infrastructure Projects Fund for county matching shares on three specified ALDOT projects: I-759 eastern connector, State Highway 77 Coosa River bridge, and U.S. Highway 411 widening.

• Allocates proceeds from other authorized taxes 50% to the Etowah County General Fund and 50% to the Etowah County Economic Alliance for Little Canoe Creek Megasite development and operations for 12 years or until the megasite is sold or leased.

• Authorizes the county commission to enact nuisance abatement ordinances for unincorporated properties and place liens to recover abatement costs, excluding agricultural properties.

• Permits the county commission to impose a $2 per day delinquent payment penalty on county ad valorem taxes with proceeds distributed 43.75% to the General Fund, 43.75% to the Economic Alliance, and 12.5% to the Revenue Commissioner's Special Fund.