HB495 Alabama 2017 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Steve McMillan
Republican
Session: Regular Session 2017
Title: Baldwin Co., sales tax, distribution of proceeds, Secs. 45-2-244.071, 45-2-244.073, 45-2-244.075, 45-2-244.076, 45-2-244.077 am'd.
Summary: HB495 updates Baldwin County's 1% special sales tax to rename the local college, restricts college funds to Baldwin County, and outlines how proceeds are collected and distributed.
What This Bill Does
It renames Faulkner State Junior College to Coastal Alabama Community College and requires that funds from the tax distributed to the college be used only in Baldwin County. The tax proceeds would be divided among local agencies and the college: 2% to the Juvenile Court for drug-interdiction and juvenile home programs, 1% to the District Attorney's Office for education/intervention programs, 55% to the Baldwin County Board of Education for capital projects, 5% to Coastal Alabama Community College (Bay Minette campus) for county use, and 40% to the county general fund. The county commission or a contracted collector would administer, collect, and enforce the tax, with state tax rules applying and collection costs potentially deducted from revenues before distribution. If the tax is rescinded or no longer collected, distributions to the Board of Education and the county general fund would be adjusted, and the act takes effect June 1, 2018.

Who It Affects
Baldwin County residents and businesses who pay the 1% sales tax will be affected by how the tax is administered, collected, and spent.
Local government entities and institutions that receive tax revenue—Baldwin County Board of Education, Coastal Alabama Community College (Bay Minette campus), Baldwin County Juvenile Court, Baldwin County District Attorney's Office, and the county general fund—are affected by the specified distributions and restrictions.

Key Provisions
Renames Faulkner State Junior College to Coastal Alabama Community College and requires that funds from the tax distributed to the college be used only in Baldwin County.
Distributes the tax revenue as follows: 2% to the Baldwin County Juvenile Court for drug interdiction and juvenile home programs; 1% to the Baldwin County District Attorney's Office for education and intervention programs and for prosecution services; 55% to the Baldwin County Board of Education for capital improvements/construction/maintenance; 5% to Coastal Alabama Community College (Bay Minette campus) for use in the county; and 40% to the Baldwin County general fund.
Authorizes the Baldwin County Commission or a contracted collector to administer, collect, and enforce the 1% tax, with applicability of state tax laws and the ability to deduct collection costs from the proceeds before distribution.
If the tax is rescinded, repealed, or no longer collected, distributions to the Baldwin County Board of Education and the county general fund shall be modified.
Provides for a one-time 2% of revenues to be used for establishing a county animal pound in the first year; and, historically, a 2% allocation to the Juvenile Court beginning in the fiscal year starting October 1, 1984, from net revenues.
Effective date: June 1, 2018.

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