AL HB642

Amends Section 11 of Act 405 of the 1967 Regular Session to change how privilege and license tax proceeds on personal property sales are distributed in Jefferson County.

Directs the Commissioner of Licenses to distribute total tax proceeds (including interest and penalties) into the county general fund as received, rather than dividing proceeds into two equal shares.

Permits the county governing body to expend tax proceeds for general county public purposes, except amounts pledged to debt repayment or contractual obligations.

Eliminates previous allocations to the Indigent Care Fund and specific percentages designated for the Authority and Board of Health under the prior two-share distribution system.

Becomes effective on the first day of the third month following passage and approval by the Governor.