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Alabama Legislation on Local Option Sales Taxes


Geneva County, Alabama has now been given permission to levy a one-percent sales tax. ACT 541 (HB 776) was signed by the governor, “…to authorize the county commission to levy a one percent sales tax, subject to a referendum, for constructing and maintaining a jail with any excess proceeds for road and bridge projects and resource officers for schools.”

The Act applies only to Geneva County and must be approved by a referendum vote to go into effect. This tax is “…in addition to all other authorized taxes….”

The Act states that the tax “…shall become operative only if approved by a majority of the qualified electors of Geneva County. The election shall be held in conjunction with the November 2012 general election. The following language shall be included on the ballot: ‘Do you authorize the County Commission of Geneva County to levy an additional one percent sales and use tax? Yes (  )  No  (  ).’”

The tax requires a majority vote and “…shall become operative on the first day of the second month next following its passage.” If the majority vote is “no” then the Act will be repealed and “…have no further effect.”

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Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”