Autauga County; taxes, additional sales and use tax authorized, rental tax established

Housing Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Smith (I)
Last action: 2026-04-07
Official status: Enacted
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

New Taxes for Autauga County

This law creates two new taxes in Autauga County that start on September 1, 2026.

What This Bill Does

Adds a sales and use tax of one-half percent to business activities covered by Section 45-1-243.01(a)(1) of the Code of Alabama 1975.
Creates a three percent rental tax on people who lease or rent tangible personal property in Autauga County.
Requires that money from both taxes goes into the Autauga County general fund.
Sets September 1, 2026 as the start date for collecting these new taxes.

Who It Names or Affects

Businesses conducting activities covered by Section 45-1-243.01(a)(1) of the Code of Alabama in Autauga County
People who lease or rent tangible personal property within Autauga County

Terms To Know

Sales and use tax: A one-half percent fee on business activities covered by state law.
Rental tax: A three percent privilege tax on leasing or renting tangible personal property in the county.
Tangible personal property: Physical items that can be leased or rented, as defined by state law.

Limits and Unknowns

The bill does not list specific examples of what counts as tangible personal property.
The county commission must pass a resolution to handle collection procedures for the rental tax, but those details are not in this document.

Bill History

2026-04-07 House
Enacted
2026-03-31 Senate
Motion to Read a Third Time and Pass - Adopted Roll Call 959 (Yeas 28, Nays 0)
2026-03-31 Senate
Third Reading in Second House (Yeas 27, Nays 0)
2026-03-31 House
Delivered to Governor
2026-03-31 Senate
Signature Requested
2026-03-31 House
Enrolled
2026-03-31 House
Ready to Enroll
2026-03-19 Senate
Read for the Second Time and placed on the Calendar
2026-03-19 Senate
Reported Out of Committee Second House
2026-03-17 House
Motion to Read a Third Time and Pass - Adopted Roll Call 915 (Yeas 17, Nays 0)
2026-03-17 House
Third Reading in House of Origin (Yeas 53, Nays 0)
2026-03-17 Senate
Pending Committee Action in Second House
2026-03-17 Senate
Read for the first time and referred to the Senate Committee on Local Legislation
2026-03-10 House
Read for the Second Time and placed on the Calendar
2026-03-10 House
Reported Out of Committee House of Origin
2026-03-05 House
Pending Committee Action in House of Origin
2026-03-05 House
Read for the first time and referred to the House Committee on Local Legislation

Official Summary Text

Autauga County; taxes, additional sales and use tax authorized, rental tax established

Current Bill Text

Read the full stored bill text

HB569 ENROLLED
Page 0
HB569
G3IIL6C-2
By Representatives Smith, Starnes, Lawrence (N & P)
RFD: Local Legislation
First Read: 05-Mar-26
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HB569 Enrolled
Page 1
First Read: 05-Mar-26
Enrolled, An Act,
Relating to Autauga County; to authorize the levy of an
additional sales and use tax; and to levy a rental tax.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) Beginning September 1, 2026, in addition
to any other tax provided by law, there is levied a sales and
use tax of one-half of one percent for all business activities
covered by Section 45-1-243.01(a)(1), Code of Alabama 1975.
(b) The proceeds of this tax shall be deposited in the
county general fund.
(c) This tax shall be administered according to the
procedures established in Part 4 of Article 24 of Chapter 1 of
Title 45, Code of Alabama 1975.
Section 2. (a) In addition to all other taxes,
beginning September 1, 2026, there is levied a three percent
privilege tax, to be called a rental tax, on each person
leasing or renting tangible personal property in Autauga
County.
(b) The tax levied pursuant to this section shall
parallel the tax imposed by Article 4 of Chapter 12 of Title
40, Code of Alabama 1975. This tax shall apply to the same
persons and transactions to which that tax applies.
(c) The county commission shall provide for the
collection and administration of this tax by resolution.
(d) The proceeds of this tax shall be deposited in the
county general fund.
Section 3. This act shall become effective on September
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HB569 Enrolled
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Section 3. This act shall become effective on September
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HB569 Enrolled
Page 3
1, 2026.
________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 17-Mar-26.
John Treadwell
Clerk
Senate 31-Mar-26 Passed
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