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Autauga County Commission votes to advertise proposed 0.5% sales/use tax and 3% rental tax
Summary
The commission voted unanimously to advertise proposed local legislation that would add a 0.5% county sales and use tax and a 3% rental tax effective Sept. 1, 2026; a draft bill citing state code provisions was included in the meeting materials.
The Autauga County Commission on Feb. 3 voted unanimously to advertise proposed local legislation to levy a one-half of one percent (0.5%) county sales and use tax and a three percent (3%) rental tax on leases of tangible personal property, with the proposed effective date of Sept. 1, 2026.
Commissioner John L. Thrailkill moved to suspend the rules to add the item to the agenda and then moved to approve advertising the proposed legislation; Commissioner Terry Tanner seconded both motions. The commission carried both votes unanimously.
A draft bill provided in the meeting materials cites Section 45-1-243.01(a)(1), Code of Alabama 1975, for the sales/use tax provision and states that the rental tax would parallel Article 4 of Chapter 12 of Title 40, Code of Alabama 1975. The draft specifies that proceeds would be deposited to the county general fund and that collection and administration would follow state procedures. The draft lists Sept. 1, 2026 as the effective date for both levies if enacted.
The commission did not adopt the tax; it authorized advertising the proposed local legislation, a procedural step that begins the formal local-legislation process. Further public notice and any required hearings or state-level approvals would precede enactment.
