Columbiana — On Nov. 4, 2025, the Columbiana City Council adopted Resolution 11-25-10 directing the city to intervene as a defendant in pending litigation over the Alabama Simplified Sellers Use Tax (SSUT), which allocates certain online sales tax revenues to municipalities.

The resolution cites the Alabama Simplified Seller Use Tax Remittance Act (section 40-23-191, Code of Alabama 1975) and describes litigation in which the cities of Tuscaloosa and Mountain Brook sought to disqualify particular businesses from the SSUT program. The court set a deadline for other interested parties to move to intervene. Council members expressed concern that proposed changes to distribution methods — which some larger cities have sought so online purchases by a city's residents would send money to that city's coffers — could reduce Columbiana's share of SSUT revenues.

Charlene (City clerk/planning liaison) told the council that under the current distribution method, the city received "over $350,000" last fiscal year. The resolution directs the city to take necessary steps, alone or jointly, to protect Columbiana's allocation of SSUT funds. A council member asked for clarification whether the legislature would vote on the issue; staff replied that the litigation is already underway and that intervention is a separate legal step to protect municipal revenue.

The council moved to accept Resolution 11-25-10; it passed by voice vote with all members present voting in favor. The resolution directs staff to pursue intervention to protect the city's interest in SSUT funds and to coordinate with other jurisdictions when appropriate. The resolution text as read in the meeting references specific filing dates and cites the act by section number; the council's action was framed as a protective measure for a revenue source the city called "a nice chunk of change."