HB547 Alabama 2015 Session

Under existing law, local chapters of The Arc of Alabama that are designated United Way agencies are exempt from paying state, county, and municipal sales and use taxes and their property is exempt from state, county, and local ad valorem taxation

This bill would exempt any local chapter of The Arc of Alabama, as of January 1, 2015, that loses its status on or after the effective date of this act as a United Way agency from paying state, county, and municipal sales and use taxes and would exempt all property owned by such chapter from state, county, and local ad valorem taxation

This bill would also provide that an exemption from county and municipal sales and use taxes and ad valorem taxes may take effect only upon approval by resolution of the local governing body

To add Section 40-9-25.19 to the Code of Alabama 1975, to exempt any local chapter of The Arc of Alabama, as of January 1, 2015, that is classified as a United Way agency on or after the effective date of this act and that loses its status as a United Way agency, from paying state, county, and municipal sales and use taxes; to exempt all property owned by the chapter from state, county, and local ad valorem taxation; and to provide that an exemption from county and municipal sales and use taxes and ad valorem taxes may take effect only upon approval by resolution of the local governing body.