County Commission | The Magazine January February 2018 | Page 8

FROM THE COVER efficient in the delivery of services to citizens during emergency situations. Additionally, the Alabama Disaster Recovery Program currently provides financial assistance to counties and municipalities following certain disasters. The Association, working with the State Emergency Management Agency, proposes legislation that would also authorize the Alabama Disaster Recovery Program to provide financial assistance to individuals and certain nonprofit facilities following certain disasters and to cover costs related to specific pre-disaster protective measures. The Association, in collaboration with the Department of Revenue, supports technical changes to the SSUT law that will ensure the efficient collection of this emerging revenue source for state and local governments. These technical changes will ensure out-of-state online retailers do not have a competitive advantage over in-state businesses. n 8 | COUNTY COMMISSION Updates to Simplified Sellers Use Tax (SSUT)