HB224 Alabama 2023 Session

Summary

Primary Sponsor

Randall Shedd

Republican

Session

Regular Session 2023

Title

Relating to Cullman County; to provide for the creation, funding, and operation of the Cullman County Legislative Delegation Fund; to provide for the distribution of the net proceeds of the state beer tax payable to Cullman County and the additional three percent of TVA in-lieu-of taxes payments received by Cullman County; to abolish the Cullman County Community Development Commission; and to repeal Section 45-22-90, Code of Alabama 1975.

Summary

HB224 creates a Cullman County Legislative Delegation Fund, reallocates certain tax proceeds to it and to area municipalities, and abolishes the Cullman County Community Development Commission.

What This Bill Does

It requires the county to create and fund the Cullman County Legislative Delegation Fund, using 50% of the net beer tax proceeds payable to Cullman County and 50% of TVA in-lieu-of taxes payments. The fund is available to the Cullman County Legislative Delegation to spend on allowable public purposes, with spending decisions made by delegation resolutions and annual audits. It also distributes beer tax proceeds: 50% to the fund and 50% to Cullman County municipalities pro rata by population, for use by the receiving governing bodies. The bill abolishes the Cullman County Community Development Commission, transfers any remaining Community Development Fund money to the new fund, and repeals Section 45-22-90.

Who It Affects

• Cullman County Legislative Delegation and county government, which will manage and spend the new fund and receive announced tax proceeds.
• Municipal governments in Cullman County, which will receive half of the beer tax proceeds distributed pro rata by population for discretionary use.

Key Provisions

• Create the Cullman County Legislative Delegation Fund; funded by 50% of the net beer tax proceeds payable to Cullman County and 50% of TVA in-lieu-of taxes payments.
• Distribute beer tax net proceeds: 50% to the new fund; 50% to municipalities pro rata by population; funds used for allowable public purposes by the receiving governing bodies.
• Abolish the Cullman County Community Development Commission; transfer remaining Community Development Fund money to the Cullman County Legislative Delegation Fund; repeal Section 45-22-90.
• Allow funds to be spent immediately upon request by the legislative delegation; carry forward unspent funds; annual audits of the fund and legislative office; funds governed by resolutions of the Cullman County Legislative Delegation.
• Effective immediately upon passage and approval.

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