The Lamar County Commission voted unanimously on Nov. 24 to authorize county counsel to intervene in litigation challenging Alabamas Simplified Sellers Use Tax (SSUT), a revenue source commissioners said is critical to county operations.

Chair (unnamed) read a resolution describing the SSUT program, codified at Section 40-23-191, Code of Alabama (1975), and warned that the plaintiffs lawsuit could jeopardize funding for county services. "The SSUT program has been an essential source of revenue for Lamar County," the resolution states in part.

Commissioners stressed the potential local impact if the court were to limit or disqualify entities participating in SSUT. One commissioner said losing that revenue could force cuts: if the suit succeeded, "we probably couldn't operate our general government efficiently," the commissioner said, citing pay raises for sheriffs staff and other county expenses that depend on SSUT receipts.

The motion to intervene was made and seconded by commissioners in open session and approved by voice vote.

The resolution cites the code provision that establishes state collection and remittance for eligible sellers and directs county officials to take necessary steps "to protect the county's interest in this critical revenue," including joining as a defendant if appropriate. The commission discussed distributing a similar resolution to municipal partners.

Next steps spelled out in the meeting: the county attorney will be authorized to join coordinated legal action with other counties and municipalities supporting SSUT, and the commission will monitor related filings in Montgomery circuit court. The commission did not record further details of litigation strategy in open session.