HB598 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Barbara DrummondRepresentative
Democrat
Session: Regular Session 2019
Title: Mobile Co., simplified sellers use tax, distrib. of portion of the proceeds to the Circuit Court of the Thirteenth Judicial Circuit
Summary: HB 598 would divert portions of Mobile County’s simplified sellers use tax to fund the Circuit Court of the Thirteenth Judicial Circuit, with set annual redistributions through 2024 and a sunset.
What This Bill Does
In Mobile County, 20% of the municipal tax proceeds and 20% of the county’s tax proceeds would be redistributed to the Circuit Court, while the remaining 80% stays with the respective local governments. In addition, specific annual transfers are set: $500,000 from the City of Mobile’s proceeds to the Circuit Court (with equal installments 2020–2024), $200,000 from other Mobile County municipalities to the Circuit Court (distributed by population, in equal installments 2020–2024), and $500,000 from Mobile County’s proceeds to the Circuit Court (equal installments 2020–2024). The section sunsets and is repealed on October 1, 2024, and the act takes effect after the Governor signs it.

Who It Affects
Local governments in Mobile County (City of Mobile, other municipalities, and Mobile County) whose simplified sellers use tax proceeds would be partly redirected to the Circuit Court and partly retained locally.
The Circuit Court of the Thirteenth Judicial Circuit, which would receive the redirected funds to support its operations and would be affected by a planned sunset in 2024.

Key Provisions
20% of the municipal proceeds shall be redistributed to the Circuit Court, with the remaining 80% retained by the municipalities.
20% of the county proceeds shall be redistributed to the Circuit Court, with the remaining 80% retained by the County.
City of Mobile: $500,000 of its distributed proceeds shall be redistributed to the Circuit Court, with the balance retained by the City; redistributed in equal amounts from FY2020 through FY2024.
Municipalities in Mobile County excluding the City of Mobile: $200,000 of their distributed proceeds shall be redistributed to the Circuit Court, divided among municipalities by population, and redistributed in equal amounts from FY2020 through FY2024.
Mobile County: $500,000 of its distributed proceeds shall be redistributed to the Circuit Court, with the balance retained by the County; redistributed in equal amounts from FY2020 through FY2024.
The provisions are repealed on October 1, 2024.
Effective date: the act becomes law on the first day of the third month after it is passed and approved.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Mobile County