County Commission | The Magazine January February 2018 | Page 35

FROM THE COVER
• Support for modernizing the
business licensing process
provided it does not result in a
loss of state or local revenue or
repeal existing local business
licensing laws.
• Opposition to authorizing a
local legislative delegation or
legislatively-created committees
to direct how local revenues
should be distributed.
• Support for the work of the
Streamlined Sales and Use
Tax Agreement Commission
provided there is no effort
to repeal or restrict counties’
authority to collect, audit and/
or enforce local taxes.
• Support legislation allowing
collection of unpaid debts
due the county by other
governmental entities by
intercepting the entity’s
portion of ad valorem taxes. Economic
Development and
the Alabama
Trust Fund
• Support legislation or
administrative rules to clarify
that lodging tax applies to rooms
rented, whether or not a person
actually sleeps in the room. • Support amendment of the
Taxpayer Bill of Rights to
provide that following an audit
which uncovers that taxes were
wrongly paid to another entity,
the auditing entity may take
action against the other entity
if the wrongly-paid tax is not
refunded within 6 months. Foundation Principle
Alabama counties play an
ever-growing and vital role in
the state’s economic development
efforts; providing services,
financial support and community
leadership necessary to attract
and