HB570 Alabama 2021 Session

Summary

Primary Sponsor

Steve McMillan

Republican

Session

Regular Session 2021

Title

Baldwin Co., sales and use tax, distrib to co. board of education, redist. based on perentage of students to co. board of education and Gulf Shores City Board of Education, Sec. 45-2-244.077 am'd.

Summary

HB570 changes how Baldwin County sales tax money is distributed by tying education funding to student enrollment and directing funds to juvenile programs, roads, and local schools.

What This Bill Does

It allows a 2% to 5% collection fee on the county’s special tax, with higher fees only if the county commission and the two school boards agree. It directs 2% of net revenues to the Juvenile Court for drug interdiction and juvenile services, and 1% to the District Attorney’s Office for education and intervention programs. The remaining funds are split 40% to the Baldwin County BOE for capital needs, 5% to Coastal Alabama Community College (Bay Minette) for in-county use, and 55% to the county general fund (with at least 20% for roads and bridges), with a 2021-2022 ADM-based split between the Baldwin County and Gulf Shores BOEs for the portion earmarked for education; if a replacement school tax is enacted or BOE agrees, the distribution can be adjusted.

Who It Affects

• Group 1: Baldwin County residents who pay the sales tax, as the revenue collected will be allocated to various programs (education, juvenile justice, public safety, roads) and may affect how much funding remains for different needs.
• Group 2: Local education bodies and county agencies that receive and use the tax money (Baldwin County Board of Education, Gulf Shores City Board of Education, Coastal Alabama Community College in Bay Minette, Baldwin County Juvenile Court, Baldwin County District Attorney’s Office, and county road/maintenance funds).

Key Provisions

• Allows a collection fee on the special county tax from 2% to 5%, with higher rates only if the county commission, Baldwin County Board of Education, and Gulf Shores Board of Education agree.
• Allocates 2% of net revenues to the Juvenile Court for drug interdiction and education programs, staffing, and a home for juveniles; allocates 1% to the District Attorney’s Office for education and intervention programs (drugs, sexual misconduct, bullying, etc.).
• Distributes the remaining net revenues as: 40% to the Baldwin County Board of Education for capital improvement/construction/maintenance; 5% to Coastal Alabama Community College in Bay Minette for in-county use; and 55% to the county general fund with not less than 20% for roads and bridges, with specific conditions if the tax is repealed or collection ends.
• If the county repeals the one-percent school tax or collection ends, shares revert to 40% general fund and 55% BOE unless a replacement school-specific tax is enacted or the BOE consents to changes.
• Beginning in the 2021-2022 school year, the net proceeds earmarked for the Baldwin County BOE will be split between the Baldwin County BOE and the Gulf Shores BOE based on each system’s average daily membership (ADM) from the previous year.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation