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HB133 ENROLLED
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HB133
QNXIV51-2
By Representative Estes (N & P)
RFD: Local Legislation
First Read: 13-Jan-26
PFD: 07-Jan-26
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PFD: 07-Jan-26
Enrolled, An Act,
Relating to Lamar County; to amend Section 8 of Act
1977-38 (1977 Regular Session, p. 1449), to alter the
distribution of tax revenue from the one-cent privilege
license tax; and to make nonsubstantive, technical revisions
to update the existing code language to current style.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 8 of Act 1977-38, 1977 Regular
Session (1977 Regular Session, p. 1449), is amended to read as
follows:
"(a)(1) The state department Department of revenue
Revenue shall may charge an amount or percentage of the total
collections, as may be agreed upon by the Lamar County
Commission, to Lamar County for collecting the special county
taxes levied such amount or percentage of the total
collections as may be agreed upon by the commission of
revenue, and the Lamar County Commission, but by this act.
(2) such The charge shall not in any event exceed five
percent of the total amount of special county taxes collected
hereunder within the county pursuant to this act .
(3) Such The charge for collecting the special taxes
for the county may be deducted each month from the special
sales and special use taxes collected before certifying the
amount of the proceeds thereof due Lamar County for that
month.
(4) The county commission of revenue shall pay into the
state treasury State Treasury all county taxes collected under
this act , as such taxes are received by the department of
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this act , as such taxes are received by the department of
revenue; .
(5) and on On or before the first day of each
successive month , (commencing with the month following the
month in which the department makes the first collections
hereunder) , the commission shall certify to the state
comptroller Comptroller the amount of the taxes collected
under the provisions of this act and paid by him into the
state treasury State Treasury for the benefit of Lamar County
during the month immediately preceding the making of such
certificate certification .
(6) Provided, however, that before Before certifying
the amount of the taxes paid into the state treasury State
Treasury for the benefit of the county during each month, the
commissioner commission may deduct from the taxes collected in
said that month the charges due the department for the
collection of the taxes for the county.
(7) It shall be the duty of the comptroller Comptroller
to issue his or her warrant each month payable to the Lamar
County Commission in an amount equal to the amount so
certified by the county commission of revenue as having been
collected for the use of in the county.
(b) Upon receipt of the warrants from the
comptroller Comptroller , the Lamar County Commission shall
immediately distribute one-half of such the revenue to the
custodian of the public school funds for the Lamar County
Board of Education. The remaining one-half of the revenue
derived from such tax shall be used by the county for road
construction and maintenance , one-fourth thereof in each
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construction and maintenance , one-fourth thereof in each
commissioner's district ."
Section 2. This act shall become effective on October
1, 2026.
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1, 2026.
________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 20-Jan-26.
John Treadwell
Clerk
Senate 22-Jan-26 Passed
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