AL HB496

Amends the distribution of net revenue from Cullman County sales and use taxes to exclude municipalities incorporated after the effective date of this act from receiving distributions.

Maintains existing distributions: Cullman County Health Care Authority Board receives $33,333.33 monthly; City of Cullman receives 50 percent of residue; county retains remaining 50 percent of residue.

Allocates county's 50 percent share as follows: 20 percent to pre-existing municipalities (excluding Cullman) on population basis; $8,334 monthly to highway improvements; remainder to county general fund.

For use tax proceeds distributed through county general fund: 40 percent to county general fund, 40 percent to City of Cullman, 20 percent to pre-existing municipalities (excluding Cullman) on population basis.

Becomes effective immediately upon passage and approval by the Governor.