AL HB564

Jefferson County Commission may levy a privilege or excise tax on biosolids composed of human waste delivered to landfills in the county, with the amount per ton to be set by the commission.

Landfill operators must collect the tax and remit payment to Jefferson County Commission by the 15th day of the month following delivery, with the delivery entity primarily liable but the landfill operator liable if payment is not made.

Tax revenue must be used exclusively by Jefferson County Commission for the solid waste program in the county.

Jefferson County is exempt from the tax levied by this act.

The act becomes effective on the first day of the third month following passage and approval by the Governor.