SB 344

Relating to Morgan County; to provide for the distribution of the county's share of the proceeds of the simplified seller use tax to the local boards of education in the county and to volunteer fire departments in the county.

Section 1

This act shall relate only to Morgan County.

Section 2

Beginning October 1, 2019, after Morgan County retains five percent of the gross proceeds for administrative purposes, the remaining proceeds of the simplified seller use tax distributed to Morgan County pursuant to Section 40-23-197 of the Code of Alabama 1975, shall be allocated by the county commission each fiscal year and distributed on a monthly basis, as follows: (1) Eighty-five percent of the remaining proceeds shall be allocated to the county and city boards of education in the county for public school purposes based on the proportion that the average daily membership of each school system in the county during the first 20 scholastic days after Labor Day of the preceding school year bears to the total average daily membership of all school systems in Morgan County for the preceding school year. (2) Thirteen and one-half percent of the remaining proceeds shall be allocated to the Morgan County Board of Education for public school purposes. (3) One and one-half percent of the remaining proceeds shall be distributed to the certified volunteer fire departments in the county for fire protection purposes with each volunteer fire department receiving an equal share.

Section 3

This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.