HB586 Alabama 2013 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Steve McMillan
Republican
Co-Sponsors: Harry Shiver Randy Davis Joe Faust Alan Baker
Session: Regular Session 2013
Title: Baldwin Co., leasing tax, distrib. to Historic Blakeley Authority, further provided for, Sec. 45-2-244.183 am'd.
Summary: The bill amends how Baldwin County uses the leasing tax proceeds, directing most to the county general fund and setting aside money for the Baldwin County Legislative Office and historic sites like Fort Morgan and Historic Blakeley Authority with specific spending and oversight rules.
What This Bill Does
It changes the distribution of the privilege or license tax on leasing tangible property in Baldwin County. Seventy-five percent goes to the county general fund (with $100,000 annually set aside for the Baldwin County Legislative Office for operations and related costs), and twenty-five percent goes to a separate fund for Fort Morgan State Historic Site and Historic Blakeley Authority, with detailed rules on how Historic Blakeley Authority funds can be used (initially mixed between capital outlay and operations, then increasingly focused on capital outlay). The bill also requires a master plan for capital projects, quarterly disbursements, and audits, and it imposes penalties for false reports or failure to file.

Who It Affects
Baldwin County taxpayers who pay the privilege/license tax on leasing or renting tangible property, as the proceeds are redistributed under new rules.
Historic Blakeley Authority, Fort Morgan State Historic Site, and the Baldwin County Legislative Office, which receive designated portions of the tax proceeds and must follow the new spending, planning, and reporting requirements.

Key Provisions
Amends Section 45-2-244.183 to specify use of proceeds from the leasing tax and how they are distributed.
Seventy-five percent of tax receipts go to the county general fund; $100,000 per year is set aside into a separate fund to operate the Baldwin County Legislative Office (equipment, salaries, training, travel up to $2,000 per member per year, audits).
Twenty-five percent goes to a separate county fund for Fort Morgan State Historic Site and Historic Blakeley Authority; Historic Blakeley Authority funding is allocated between capital outlay and operations with a schedule that shifts toward capital outlay over time, eventually directing all to capital outlay unless altered by future contributions.
If the authority contributes additional capital funds, up to 50 percent of those extra contributions may be used for operations instead of capital outlay.
A master plan for capital outlay must be prepared; disbursements are divided equally between the two entities and paid quarterly; deviations require county commission approval.
The funds subject to these provisions are audited by the Examiners of Public Accounts; penalties up to $500 per violation apply for failure to file or for false statements.
The act becomes effective immediately following Governor approval.

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