The bill authorizes the levy of an additional sales and use tax and a rental tax in Autauga County, effective September 1, 2026. Specifically, it introduces a sales and use tax of one-half of one percent on all business activities covered by Section 45-1-243.01(a)(1) of the Code of Alabama 1975, with the proceeds directed to the county general fund. Additionally, a three percent privilege tax, referred to as a rental tax, will be imposed on individuals leasing or renting tangible personal property in the county, mirroring the existing tax structure outlined in Article 4 of Chapter 12 of Title 40 of the Code of Alabama 1975.

The bill stipulates that the collection and administration of the rental tax will be managed by the county commission through a resolution, and the proceeds from this tax will also be deposited into the county general fund. The act is set to take effect on September 1, 2026, and includes new legal language to establish these taxes while retaining existing tax structures as referenced in the Code of Alabama.

Statutes affected:
Introduced: 45-1-243
Enrolled: 45-1-243