This bill amends Section 8 of Act 1977-38, which pertains to 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," and the modification of the department's authority to charge a fee for collecting special county taxes. The bill specifies that the charge may not exceed five percent of the total taxes collected and allows for the deduction of this charge before certifying the proceeds due to Lamar County. Additionally, it updates the language to reflect current style and practices, such as changing "state treasury" to "State Treasury" and clarifying the roles of the county commission and the Comptroller.

Furthermore, the bill outlines the distribution of the collected revenue, mandating that one-half of the funds be allocated to the custodian of the public school funds for the Lamar County Board of Education, while the other half is designated for road construction and maintenance within the county. The act is set to take effect on October 1, 2026.