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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.