AL HB644

Amends Section 9 of Act 414 of the 1947 Regular Session to modify distribution of tobacco tax proceeds in Jefferson County.

Directs that one-half of one percent of tobacco tax revenue be paid to the Probate Judge for deposit into the county general treasury for county public purposes as determined by the governing body.

Exempts from general fund deposit any proceeds that are pledged to debt repayment or contractual obligations of the county.

Maintains existing provisions allocating 2.5 percent of tax to the license inspector for enforcement and distributing remainder with one-fourth to county general treasury and three-fourths to municipalities on a population basis.

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