SB242 Alabama 2022 Session

Summary

Primary Sponsor

Arthur OrrSenator

Republican

Session

Regular Session 2022

Title

Morgan Co., simplified sellers use tax, distribution of the proceeds for public schools and volunteer fire depts, retroactive application, const. amend.

Summary

SB242 would change how Morgan County's share of the simplified sellers use tax proceeds is distributed, with retroactive effect to 2019.

What This Bill Does

If enacted, the amendment would set a new distribution plan for Morgan County's portion of the simplified sellers use tax. After a 5% admin retention, the rest would be allocated monthly: 85% to the county and city boards of education for public school purposes based on each system's average daily membership; 13.5% to the Morgan County Board of Education for public school purposes; and 1.5% to certified volunteer fire departments, shared equally among them. The changes apply retroactively to October 1, 2019.

Who It Affects

• Public school systems in Morgan County (county and city boards of education) receive funds from the tax proceeds, allocated based on student enrollment metrics (ADM).
• Volunteer fire departments in Morgan County receive an equal share of 1.5% of the remaining proceeds.

Key Provisions

• The county retains 5% of gross proceeds for administrative purposes; the rest go to distribution.
• Remaining proceeds are distributed monthly as: 85% to county/city boards of education based on ADM; 13.5% to the Morgan County Board of Education; 1.5% to volunteer fire departments in the county, equally divided among them.
• The amendment applies retroactively to October 1, 2019.
• An election is required to approve the constitutional amendment.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Constitution of Alabama