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

Education 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.

Autauga County Sales, Use, and Rental Tax Act

This act allows Autauga County to collect an additional half percent sales and use tax starting September 1, 2026, and establishes a three percent rental tax on tangible personal property.

What This Bill Does

Allows Autauga County to add an extra half percent sales and use tax starting September 1, 2026.
Requires the collected money from this new tax to go into the county's general fund.
Establishes a three percent rental tax on people leasing or renting tangible personal property in Autauga County.
Gives the county commission the power to set rules for collecting and managing the rental tax.

Who It Names or Affects

People who buy things in Autauga County will pay more sales tax.
Businesses that rent out equipment or property in Autauga County must collect a new rental tax from their customers.

Terms To Know

sales and use tax: A tax charged on the sale of goods and services, as well as when those items are used by consumers.
county general fund: Money collected from various taxes that a county uses to pay for public services like roads, schools, and parks.

Limits and Unknowns

The bill does not specify how the extra tax money will be used.
It is unclear what specific items or property are covered by the rental tax.

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
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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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