SB344 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Arthur OrrSenator
Republican
Session: Regular Session 2019
Title: Morgan Co., co. commission, county portion of proceeds from simplified seller use tax (SSUT), distrib. to local bds of ed.
Summary: SB 344 changes how Morgan County's share of the simplified seller use tax is distributed to local schools and volunteer fire departments.
What This Bill Does
Starting Oct 1, 2019, after Morgan County retains 5% for administration, the rest of the county's simplified seller use tax proceeds are distributed monthly. Of the remainder, 85% goes to the county and city boards of education for public school purposes, allocated based on each system's average daily membership (ADM) during the first 20 school days after Labor Day of the previous year. An additional 13.5% goes to the Morgan County Board of Education for public school purposes, and 1.5% goes to certified volunteer fire departments in the county, equally shared among them.

Who It Affects
Morgan County public school systems (county and city boards) receive funding for public school purposes based on ADM proportions.
Morgan County Board of Education receives 13.5% of the remaining proceeds for public school purposes.
Certified volunteer fire departments in Morgan County receive 1.5% of the remaining proceeds, distributed equally among departments.

Key Provisions
Morgan County retains 5% of gross SSUT proceeds for administration; the remaining proceeds are distributed monthly.
85% of the remaining proceeds are allocated to the county and city boards of education in Morgan County for public school purposes, based on each system's ADM share for the first 20 scholastic days after Labor Day of the preceding year relative to the total ADM of all Morgan County school systems for the preceding year.
13.5% of the remaining proceeds are allocated to the Morgan County Board of Education for public school purposes.
1.5% of the remaining proceeds are distributed to certified volunteer fire departments in Morgan County, with equal shares among departments.
Effective date: October 1, 2019; becomes law on the first day of the third month after passage/approval.

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