The bill amends Section 8 of Act 1977-38 concerning the distribution of tax revenue from the one-cent privilege license tax in Lamar County. Key changes include the replacement of "state department" with "Department of Revenue," allowing the Department to charge an agreed-upon percentage of total collections to Lamar County for tax collection services, with a maximum charge of five percent. The bill also updates the language to current standards, such as changing "comptroller" to "Comptroller" and clarifying the responsibilities of the county commission regarding tax collection and distribution.

Additionally, the bill stipulates that upon receiving warrants from the Comptroller, the Lamar County Commission must distribute half of the collected revenue to the public school funds for the Lamar County Board of Education, while the other half is designated for road construction and maintenance. The act is set to take effect on October 1, 2026.