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2015 Op. Ala. Att'y Gen. 1 (2015)

handle is hein.sag/sagal0321 and id is 1 raw text is: 




                                                          2015-001

                                     STATE OF ALABAMA
                            OFFICE OF THE ATTORNEY GENERAL
LUTHER STRANGE                                                             501 WASHINGTON AVENUE
ATTORNEY GENERAL                                                             PO. BOX 300152
                                     October 9 2014                       MONTGOMERY, AL 36130-0152
                                               Octobr 9,2014(334) 242-7300
                                                                            WWWAGO.ALAAMAGOV

          Honorable Hawthorne Reed, Chairman
          Bullock County Hospital Board
          Post Office Box 663
          Union Springs, Alabama 36089

                                            Hospital Boards - Occupational Taxes
                                            - Referendum    Election - County
                                            Commissions

                                            Act 89-276, a local act applicable to
                                            Bullock   County,   authorizes  the
                                            Bullock   County   Commission    to
                                            impose an occupational tax.

          Dear Mr. Reed:

                This opinion of the Attorney General is issued in response to your
          request on behalf of the Board of Directors of the Bullock County Hospital.


                                       QUESTION

                           May the Bullock County Commission re-
                     impose the occupational tax authorized by Act 89-
                     276 for the benefit of the Bullock County
                     Hospital?


                                 FACTS AND ANALYSIS

                According to your request, Act 89-276 (Act) took effect in 1989.
          The Act, specifically applicable to Bullock County, authorized the Bullock
          County Commission (Commission) to impose and remove an occupational
          tax of up to 1 percent for the benefit of the Bullock County Hospital. The
          Act further provided for an advisory referendum at subsequent United
          States Presidential Elections for the purpose of determining the wishes of
          the county citizens for the continuation of the occupational tax.

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