1 SB323
2 217825-1
3 By Senator Stutts (N & P)
4 RFD: Local Legislation
5 First Read: 17-MAR-22
Page 0 1 217825-1:n:02/17/2022:LK/tgw LSA2022-716
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9 A BILL
10 TO BE ENTITLED
11 AN ACT
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13 Relating to Colbert County; to provide for the
14 distribution of the county's share of the proceeds of the
15 simplified seller use tax; and to repeal any local acts in
16 conflict.
17 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
18 Section 1. This act shall apply only in Colbert
19 County.
20 Section 2. (a) Upon deposit into the county general
21 fund of any gross proceeds of the simplified seller use tax
22 distributed to Colbert County pursuant to Sections 40-23-197
23 and 40-23-197.1, Code of Alabama 1975, the county commission
24 shall expend those proceeds for the payment of any
25 indebtedness, until exhausted. When the indebtedness is fully
26 paid, the county commission shall then expend the proceeds for
27 law enforcement purposes, until exhausted.
Page 1 1 (b) For purposes of this section, the following
2 terms shall have the following meanings:
3 (1) INDEBTEDNESS. Indebtedness of the county to
4 which the county commission has pledged the county's share of
5 the proceeds of the simplified seller use tax distributed to
6 Colbert County pursuant to Sections 40-23-197 and 40-23-197.1,
7 Code of Alabama 1975.
8 (2) LAW ENFORCEMENT PURPOSES. Purposes reasonably
9 related to the performance of duties by law enforcement
10 agencies and their officers and employees, including, but not
11 limited to, operating budgets or debt.
12 Section 3. Any other local law relating to Colbert
13 County which is in conflict with this act is repealed to the
14 extent that it conflicts with this act.
15 Section 4. This act shall become effective on the
16 first day of the third month following its passage and
17 approval by the Governor, or its otherwise becoming law.
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