AL SB323

Applies only to Colbert County and governs distribution of the county's share of simplified seller use tax proceeds under Alabama Code Sections 40-23-197 and 40-23-197.1.

Requires the county commission to expend tax proceeds first for payment of any county indebtedness to which the commission has pledged the tax share, until fully paid.

After indebtedness is exhausted, directs the county commission to expend remaining proceeds for law enforcement purposes, including operating budgets or debt.

Defines "law enforcement purposes" as purposes reasonably related to the performance of duties by law enforcement agencies and their officers and employees.

Repeals any conflicting local laws relating to Colbert County and becomes effective on the first day of the third month following passage and approval by the Governor.