HB3 Alabama 2016 1st Special Session Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Steve McMillan
Republican
Session: First Special Session 2016
Title: Hunting and fishing licenses, nonresidents enrolled in college or university, authorized to purchase resident licenses except for lifetime licenses, Sec. 9-11-73 added
Summary: HB3 changes how Baldwin County distributes privilege license tax revenue, creating a new Community Capital Fund and directing money to the County Legislative Office, Fort Morgan State Historic Site, and Historic Blakeley Authority with oversight and spending rules.
What This Bill Does
It amends how Baldwin County distributes privilege license tax receipts from the lease of tangible personal property, including monthly reporting and payments by taxpayers. It creates the Baldwin County Community Capital Fund, to be spent only with unanimous direction of the Baldwin County Legislative Delegation for public purposes that promote the county's economic well‑being. It also allocates funds for the operation of the Baldwin County Legislative Office and for capital outlay and operations at the Fort Morgan State Historic Site and the Historic Blakeley Authority, with a required master plan, quarterly disbursements, and travel and auditing provisions. The act becomes effective October 1, 2016.

Who It Affects
Baldwin County residents and local businesses subject to the privilege license tax, as the way tax proceeds are distributed to the county general fund, historic sites, and the new capital fund will affect how tax money is spent in the county.
Baldwin County Government entities and programs (Baldwin County Legislative Delegation, Fort Morgan State Historic Site, Historic Blakeley Authority, and related funds) that receive and manage the tax revenue, with changes to funding for office operations, travel, capital outlay, and governance requirements (master plan, quarterly disbursements, unanimous approval for the capital fund, and audits).

Key Provisions
Amends Section 45-2-244.183 to modify how privilege license taxes are reported, paid, and distributed in Baldwin County.
Creates the Baldwin County Community Capital Fund, to be used only with the unanimous direction of the Baldwin County Legislative Delegation for public purposes that promote economic well‑being of the county; any unspent balance carries over each fiscal year.
Establishes a separate funding stream for the Fort Morgan State Historic Site and the Historic Blakeley Authority, with specified use for capital outlay and, for Historic Blakeley Authority, a period where funding may be split between capital outlay and operations before shifting to capital outlay only.
Requires a master plan for capital outlay by the Historic Blakeley Authority, with disbursements authorized by the Baldwin County Commission and quarterly payments; deviations require approval.
Allocates funds to the operation of the Baldwin County Legislative Office, including equipment, communication tools, salary supplements, training, and official travel capped at $2,000 per member per year, subject to periodic audits.
Provides that privilege license taxes are subject to audits by the Examiners of Public Accounts.
Effective date of October 1, 2016.

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