HB748 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Randy Davis
Republican
Co-Sponsors: Harry Shiver Joe Faust Alan Baker Steve McMillan
Session: Regular Session 2012
Title: Baldwin County, sales tax levied, distribution of proceeds to Board of Education, const. amend.
Summary: A Baldwin County constitutional amendment would add a 1% county sales tax and a 0.5% county use tax to fund local public schools for five years, with rules for collection, exemptions, penalties, and renewal.
What This Bill Does
It would create two county taxes that run parallel to the state's sales and use taxes, with 1% on most taxable transactions and 0.5% on others. The money collected would be distributed to Baldwin County's local boards of education for public school purposes, after any required collection fees. The tax would last five years from June 1, 2013 and could be renewed by the Legislature; the Baldwin County Board of Education would pay election costs for related votes. The county commission or a contracted collector would handle collection, following existing state tax rules for administration, exemptions, penalties, and enforcement.

Who It Affects
Baldwin County residents and shoppers who would pay the additional 1% and 0.5% taxes on eligible transactions.
Local boards of education in Baldwin County, which would receive the collected funds for public school purposes.
Baldwin County Commission or the contracted collecting entity, which would collect and remit the taxes.
Businesses and sellers in Baldwin County, which would be responsible for collecting and reporting the taxes according to the new rules.

Key Provisions
Imposes county-level sales and use taxes in Baldwin County that mirror the state taxes, with a 1% rate on certain transactions and a 0.5% rate on others.
Tax duration is five years starting June 1, 2013, with renewal possible through Legislature.
Revenue from the taxes is distributed to local boards of education in Baldwin County for public school purposes, after deducting collection fees and in accordance with state law and any existing agreements.
The Baldwin County Commission or a contract collector may collect the taxes, and all pertinent state tax administration rules apply to the county taxes.
The Baldwin County Board of Education pays all election costs related to any special elections to authorize or levy the tax.
The amendment includes exemptions from the tax, penalties for violations, and allows for the Legislature to enact implementing laws.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Constitutional Amendments