HB639 Summary

• Amends Section 9 of Act 414 of the 1947 Regular Session to redirect tobacco tax proceeds from a distribution formula (allocating portions to the Probate Judge, license inspector, county general fund, and municipalities) to payment into the Jefferson County General Fund.

• Requires tobacco tax proceeds to be expended for county public purposes as determined by the county governing body, except for amounts pledged to debt repayment or contractual obligations of the county.

• Eliminates the previous distribution percentages: one-half of one percent to the Probate Judge for collection costs, 2.5 percent to the license inspector for enforcement, one-fourth to county general treasury, and three-fourths to municipalities on a population basis.

• Maintains the Probate Judge's role in distributing tax revenue on or before the 10th day of the month following receipt of funds.

• Takes effect on the first day of the third month following passage and approval by the Governor.