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

This bill authorizes Autauga County, Alabama to collect two new taxes starting September 1, 2026, which will directly affect businesses and individuals operating in the county. The first provision adds a half of one percent sales and use tax on business activities, while the second establishes a three percent rental tax on leases of tangible personal property. All tax revenue collected under these provisions will go into the county general fund to support local government operations. The bill requires the county commission to create rules for collecting and administering the rental tax, following existing state procedures for the sales tax.