HB 133

HB133 ENROLLED
1 HB133
2 QNXIV51-2
3 By Representative Estes     (N & P)
4 RFD: Local Legislation
5 First Read: 13-Jan-26
6 PFD: 07-Jan-26
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  HB133 Enrolled
1 Enrolled, An Act,
2Relating to Lamar County; to amend Section 8 of Act
3 1977-38 (1977 Regular Session, p. 1449), to alter the
4 distribution of tax revenue from the one-cent privilege
5 license tax; and to make nonsubstantive, technical revisions
6 to update the existing code language to current style.
7 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
8Section 1. Section 8 of Act 1977-38, 1977 Regular
9 Session (1977 Regular Session, p. 1449), is amended to read as
10 follows:
11"(a)(1) The state department Department of revenue
12 Revenue shall may charge an amount or percentage of the total
13 collections, as may be agreed upon by the Lamar County
14 Commission, to Lamar County for collecting the special county
15 taxes levied such amount or percentage of the total
16 collections as may be agreed upon by the commission of
17 revenue, and the Lamar County Commission, butby this act.
18(2) such The charge shall not in any event exceed five
19 percent of the total amount of special county taxes collected
20 hereunder within the countypursuant to this act.
21(3) Such The charge for collecting the special taxes
22 for the county may be deducted each month from the special
23 sales and special use taxes collected before certifying the
24 amount of the proceeds thereof due Lamar County for that
25 month.
26(4) The county commission of revenue shall pay into the
27 state treasury State Treasury all county taxes collected under
28 this act, as such taxes are received by the department of
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29 revenue;.
30(5) and on On or before the first day of each
31 successive month, (commencing with the month following the
32 month in which the department makes the first collections
33 hereunder), the commission shall certify to the state
34 comptroller Comptroller the amount of the taxes collected
35 under the provisions of this act and paid by him into the
36 state treasury State Treasury for the benefit of Lamar County
37 during the month immediately preceding the making of such
38 certificatecertification.
39(6) Provided, however, that before Before certifying
40 the amount of the taxes paid into the state treasury State
41 Treasury for the benefit of the county during each month, the
42 commissioner commission may deduct from the taxes collected in
43 said that month the charges due the department for the
44 collection of the taxes for the county.
45(7) It shall be the duty of the comptroller Comptroller
46 to issue his or her warrant each month payable to the Lamar
47 County Commission in an amount equal to the amount so
48 certified by the county commission of revenue as having been
49 collected for the use of in the county.
50(b) Upon receipt of the warrants from the
51 comptrollerComptroller, the Lamar County Commission shall
52 immediately distribute one-half of such the revenue to the
53 custodian of the public school funds for the Lamar County
54 Board of Education. The remaining one-half of the revenue
55 derived from such tax shall be used by the county for road
56 construction and maintenance, one-fourth thereof in each
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57 commissioner's district."
58Section 2. This act shall become effective on October
59 1, 2026.
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70________________________________________________
71Speaker of the House of Representatives
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75________________________________________________
76President and Presiding Officer of the Senate
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79House of Representatives
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81I hereby certify that the within Act originated in and
82 was passed by the House 20-Jan-26.
83
84John Treadwell
85Clerk
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91 Senate  22-Jan-26  Passed
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