HB676 Alabama 2015 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Steve McMillan
Republican
Session: Regular Session 2015
Title: Baldwin Co., privilege license tax, distribution of, Baldwin County Community Capital Fund, further provided for, Sec. 45-2-244.183 am'd.
Summary: HB676 amends Baldwin County's distribution of the privilege license tax to fund a dedicated legislative office, historic site programs, and a new Baldwin County Community Capital Fund with specific oversight and spending rules.
What This Bill Does
It adjusts how privilege license tax revenue is allocated: 75% goes to the county general fund, with an annual appropriation of $100,000 to $150,000 into a separate fund to operate the Baldwin County Legislative Office (including equipment, staff, training, and travel limits). A second portion, shown as 25.5%, is distributed to the Fort Morgan State Historic Site and the Historic Blakeley Authority in equal parts, with rules on capital outlay and operations. A third portion, 12.5%, goes to the Baldwin County Community Capital Fund, to be spent only with the unanimous direction of the Baldwin County Legislative Delegation for public purposes that benefit the county’s economy, with unspent balances staying in the fund. The act also requires audits of these expenditures and sets penalties for failing to submit required reports; it takes effect October 1, 2015.

Who It Affects
Baldwin County General Fund and county government: will receive the majority of privilege license tax receipts to fund general operations and the Baldwin County Legislative Office fund.
Fort Morgan State Historic Site, Historic Blakeley Authority, and the Baldwin County Community Capital Fund (and their related programs): will receive designated portions of the tax receipts for capital outlay, operations, and public projects, under oversight by the Baldwin County Legislative Delegation.

Key Provisions
75% of privilege license tax receipts go to the county general fund, with $100,000 to $150,000 per fiscal year appropriated into a separate Baldwin County Legislative Office fund for operating the legislative office (equipment, staff, training, and travel with a $2,000 per member cap; periodic audits).
25.5% (Twenty-five and one-half percent) is distributed to the Fort Morgan State Historic Site and the Historic Blakeley Authority in equal portions, with funds earmarked for capital outlay (Fort Morgan) and a mix of capital and operations for the Blakeley Authority (50/50 for the specified period, then all capital outlay).
12.5% goes to the Baldwin County Community Capital Fund, to be spent only with the unanimous direction of the Baldwin County Legislative Delegation for public purposes that promote economic well-being; unexpended balances stay in the fund indefinitely; additional contributions may affect how funds are allocated between capital outlay and operations for the Blakeley Authority.
Expenditures under this act are subject to audit by the Examiners of Public Accounts.
An enforcement clause imposes a fine of up to $500 for anyone who fails to file required reports or who knowingly provides false information.

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