HB420 Alabama 2025 Session

Summary

Primary Sponsor

Frances Holk-JonesRepresentative

Republican

Session

2025 Regular Session

Title

Baldwin County, further provides for the distribution of the proceeds of the special privilege license tax

Summary

HB420 lets Baldwin County municipalities with a school board opt into sharing the county’s special privilege license tax proceeds, with distributions based on the schools’ average daily membership.

What This Bill Does

The bill adds a new option for municipalities to participate in the tax proceeds. If a municipality elects to participate by resolution, it will receive a prorated share of the portion of the tax proceeds that is distributed to the Baldwin County Board of Education, with shares determined by each local board’s average daily membership.

Who It Affects

• Municipalities within Baldwin County that have a municipal school board; they may elect by resolution to participate and receive funds.
• Baldwin County Board of Education and the local boards of education; their eligible proceeds would be distributed to participating municipalities based on average daily membership.

Key Provisions

• Adds Section 45-2-244.078 allowing a municipality to elect by resolution to share in the proceeds of the county's special privilege license tax and to receive a prorated share of the portion distributed to the Baldwin County Board of Education, based on average daily membership.
• Specifies the act becomes effective October 1, 2025.

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

Subjects

Baldwin County