Bill > HB133

This bill revises how proceeds from a privilege license tax in Lamar County, Alabama, are distributed. Specifically, it amends a previous act to clarify that the Department of Revenue may charge Lamar County a fee, agreed upon by the Lamar County Commission, for collecting special county taxes. This collection fee will not exceed five percent of the total special county taxes collected. The bill outlines a process where the Department of Revenue collects these taxes, deducts its collection fee, and then certifies the remaining amount to the Comptroller. The Comptroller will then issue a warrant to the Lamar County Commission for the certified amount. Upon receiving these funds, the Lamar County Commission is required to immediately distribute half of the revenue to the custodian of public school funds for the Lamar County Board of Education, with the remaining half to be used by the county for road construction and maintenance. This act is set to become effective on October 1, 2026.

Government Affairs

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