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HB 133 Alabama House · 2026 Regular Session

Lamar County; privilege license tax, distribution of proceeds revised

HB 133 revises how Lamar County distributes revenue from its one-cent privilege license tax. The bill amends an existing law to clarify that the state may charge up to 5% of collected taxes for administrative services, and it changes the distribution: half of the tax revenue must go to Lamar County's public schools, while the other half is allocated for road construction and maintenance (with one-fourth per commissioner's district). This affects Lamar County taxpayers and directly impacts the county's school funding and infrastructure budgets. The changes update outdated language in the original 1977 law but do not alter the tax rate or overall revenue amount.
Issues: ✓ Budget & TaxesSupports Budget & TaxesDirects 50% of tax revenue to public schools and 50% to road infrastructure, increasing dedicated funding for essential public services through revised budget allocation.92% confidence ✓ EducationSupports EducationBill allocates 50% of Lamar County's privilege tax revenue directly to public schools, increasing school funding as per education policy focus.90% confidence ✓ TransportationSupports TransportationBill allocates half of tax revenue specifically for road construction and maintenance, directly funding transportation infrastructure as a core provision.95% confidence
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Jan 2026
House Passage
Jan 2026
Senate Passage
Jan 2026
Signed into Law
Feb 2026
Introduced Jan 7, 2026 Signed Feb 3, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Enrolled · 3 edits · Feb 3, 2026
MINOR
The bill was finalized and enrolled for signature, updating the title from 'Introduced' to 'Enrolled' and adjusting the bill number suffix. The core policy regarding tax revenue distribution for Lamar County remains substantively the same, though the text contains numerous grammatical errors and formatting inconsistencies that were not fully corrected during the finalization process.
Scope change
The scope of the bill remains unchanged; it continues to apply specifically to Lamar County and the distribution of one-cent privilege license tax revenue.
TECHNICAL

The bill title and version number were updated to reflect its final 'Enrolled' status, changing the identifier from QNXIV51-1 to QNXIV51-2.

The effective date was set to October 1, 2026, establishing when the new tax revenue distribution rules will take effect.

Significant grammatical errors and awkward phrasing were present in the final text (e.g., 'shall may', 'countypursuant'), indicating the bill was finalized without a thorough editorial cleanup.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
18
Key actions
6
Committee
4
Jan 22, 2026
Upper · Passed
Motion to Read a Third Time and Pass - Adopted Roll Call 111
upper
Jan 21, 2026
Upper · Passed
Reported Out of Committee Second House
upper
Jan 20, 2026
Upper · Passed
Pending Committee Action in Second House (Local Legislation )
upper
Jan 20, 2026
Lower · Passed
Motion to Read a Third Time and Pass - Adopted Roll Call 19
lower
Jan 15, 2026
Lower · Passed
Reported Out of Committee House of Origin
lower
Jan 13, 2026
Lower · Passed
Pending Committee Action in House of Origin (Local Legislation)
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Tracy Estes
Tracy Estes
RRepublican
AL
17