House Bill 133 Alabama 2026 Session

Summary

Primary Sponsor

Tracy EstesRepresentative

Republican

Session

2026 Regular Session

Title

Lamar County; privilege license tax, distribution of proceeds revised

Summary

HB133 changes how Lamar County collects and distributes funds from the one-cent privilege license tax and updates related legal language.

What This Bill Does

It allows a collection charge (up to 5%) to be paid to the state for collecting the taxes, deducted monthly before calculating Lamar County’s proceeds. It requires monthly certification of taxes collected and warrants from the state to the county. It directs half of the tax revenue to the Lamar County Board of Education’s public school funds and the other half to road construction and maintenance, with one-quarter of that second half allocated to each commissioner district. The act also makes nonsubstantive, technical updates to move the language to current code style and sets an effective date of October 1, 2026.

Who It Affects

• Lamar County Board of Education and public school funds (receives half of the tax revenue).
• Lamar County residents and road users (benefits from funding for road construction and maintenance distributed across districts).

Key Provisions

• Amends Section 8 of Act 1977-38 to change how the one-cent privilege license tax is collected and distributed in Lamar County.
• The Department of Revenue may charge up to 5% of total special county tax collections for its services, with the county agreeing to the exact amount.
• Collection charges may be deducted monthly from tax receipts before certifying the amounts due to Lamar County.
• The county sends collected taxes to the state treasury; the state comptroller issues monthly warrants to the Lamar County Commission for certification of funds.
• Distributions upon warrant receipt: 50% to the public school funds for the local Board of Education; 50% to the county for road construction/maintenance, with 1/4 of that amount to each commissioner district.
• Effective October 1, 2026, with nonsubstantive technical updates to current code language.

AI-generated summary using openai/gpt-5-nano on Feb 11, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Lamar County