AL SB65

Applies only to Clay County and modifies distribution of tobacco tax proceeds under Section 45-14-244 of the Alabama Code, with 2 percent retained by Department of Revenue for collection costs.

Allocates tobacco tax proceeds to Clay County General Fund as follows: 32% to Alabama Forestry Commission for fire protection, 20% to Clay County Industrial Development Council, 18% to Clay County Animal Shelter, 15% to Clay County Commission for water district feeder line installations, and 15% retained in General Fund.

Requires Clay County Animal Shelter to submit annual reports to the county commission on fund expenditures.

Mandates Alabama Forestry Commission to distribute fire protection funds quarterly or monthly to volunteer fire departments on an equal basis, with funds used only for fire protection, prevention, and safety education—not for salaries.

Repeals Sections 45-14-244.04 and 45-14-244.05 of the Code of Alabama 1975 and becomes effective October 1, 2017.