Taxation; to exempt the Alabama Gulf Coast Zoo from the payment of sales and use taxes.

HB 546 reinstates an exemption for the Alabama Gulf Coast Zoo from certain sales and use taxes. Specifically, it exempts The Zoo Foundation, Inc., which operates the zoo, from state, county, and municipal sales and use taxes related to capital expenditures. This exemption, which had expired in 2022, would be extended until September 30, 2027. The bill requires the zoo to report annually to the Department of Revenue on the sales for which the exemption is granted, and any county sales and use tax exemption must be authorized by a county commission resolution.