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AlabamaHB1332026 Regular SessionHouse

Lamar County; privilege license tax, distribution of proceeds revised

Sponsored By: Tracy Estes (Republican)

Enacted

Lamar County

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Lamar County splits tax money, caps fees

Beginning October 1, 2026, Lamar County splits revenue from its one-cent privilege license tax between public schools and roads. The county commission must immediately send half of each monthly payment to the Lamar County Board of Education’s school funds. The other half pays for road construction and maintenance, without the former rule assigning one-fourth to each commissioner’s district. Alabama’s Department of Revenue may deduct a monthly collection charge agreed to by the county commission, capped at 5% of collections. This leaves less money for county uses. The commission must deposit collected taxes into the State Treasury and certify the prior month’s deposits by each month’s first day. This reporting starts the month after the department’s first collections; the Comptroller must issue a monthly payment matching the certified amount.

Sponsors & Cosponsors

Sponsor

  • Tracy Estes

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 116 • No: 0

Senate vote • 1/22/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 111

Yes: 32 • No: 0

Senate vote • 1/22/2026

Third Reading in Second House

Yes: 32 • No: 0

House vote • 1/20/2026

Third Reading in House of Origin

Yes: 45 • No: 0 • Other: 51

House vote • 1/20/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 19

Yes: 7 • No: 0 • Other: 92

Actions Timeline

  1. Enacted

    2/3/2026House

  2. Delivered to Governor

    1/27/2026House

  3. Signature Requested

    1/27/2026Senate

  4. Third Reading in Second House

    1/22/2026Senate

  5. Motion to Read a Third Time and Pass - Adopted Roll Call 111

    1/22/2026Senate

  6. Ready to Enroll

    1/22/2026House

  7. Enrolled

    1/22/2026House

  8. Reported Out of Committee Second House

    1/21/2026Senate

  9. Read for the Second Time and placed on the Calendar

    1/21/2026Senate

  10. Third Reading in House of Origin

    1/20/2026House

  11. Motion to Read a Third Time and Pass - Adopted Roll Call 19

    1/20/2026House

  12. Read for the first time and referred to the Senate Committee on Local Legislation

    1/20/2026Senate

  13. Pending Committee Action in Second House

    1/20/2026Senate

  14. Reported Out of Committee House of Origin

    1/15/2026House

  15. Read for the Second Time and placed on the Calendar

    1/15/2026House

  16. Read for the first time and referred to the House Committee on Local Legislation

    1/13/2026House

  17. Pending Committee Action in House of Origin

    1/13/2026House

Bill Text

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