HB654 Alabama 2012 Session

Relating to Jefferson County; to authorize, upon and after the cessation of the levy in the county of certain other county taxes as described in this act, the Jefferson County Commission to levy and assess in the county additional excise taxes in the form of sales and use taxes parallel to the levies and assessments of such taxes otherwise being levied by the county, at a rate not in excess of one per cent of the gross receipts from the sale or the storage, use, or consumption in the county of tangible personal property; to provide that the provisions of the state sales and use tax laws and regulations thereunder shall be applicable with respect to such taxes herein authorized, except where inapplicable, where otherwise provided for by this act, or as otherwise provided by law; to provide that the sales and use taxes shall not be applicable to the sales or use of automobiles, trucks, farm and timber machinery, boats, machinery used for manufacturing, nor to those sales or uses presently otherwise exempt from the levy of the state sales and use taxes; to provide for the collection of the sales and use taxes in conjunction with the collection of sales and use taxes otherwise levied and assessed by the county; to provide for the calculation thereof, the maintenance of records and reports with respect thereto, and the collection and enforcement thereof by the county, including the imposition of penalties for underpayment or undercollection thereof and interest thereon; to provide that the county may engage third parties to collect and enforce the collection of the sales and use taxes and that the county may, within its discretion, compensate such collecting entity for carrying out such duties; to provide that the proceeds of the taxes herein authorized shall be paid as received into the county's general fund; to provide for the further distribution of the proceeds of the taxes herein authorized; to repeal conflicting laws; and to provide for an effective date.