SB135 Alabama 2025 Session

Summary

Primary Sponsor

Chris ElliottSenator

Republican

Session

2025 Regular Session

Title

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

Summary

The bill lets Baldwin County municipalities with their own school board opt in to share in the county's special privilege license tax proceeds, based on average daily membership, starting October 1, 2025.

What This Bill Does

It adds a new option for eligible municipalities to elect, by resolution, to participate in the tax proceeds. If a municipality opts in, it will receive a pro rata share of the part of the tax proceeds that is distributed to the Baldwin County Board of Education, with shares calculated according to each local board of education's average daily membership. The overall mechanism affects how the proceeds are distributed between the county education system and participating municipalities, with an effective date of October 1, 2025.

Who It Affects

• Municipalities within Baldwin County that have a municipal school board: may elect to participate and receive a share of the tax proceeds based on ADM.
• Baldwin County Board of Education: will distribute a pro rata share of the proceeds to participating municipalities based on average daily membership.

Key Provisions

• Adds Section 45-2-244.078 allowing municipalities within Baldwin County with a municipal school board to elect, by resolution, to share in the proceeds of the county's special privilege license tax.
• If elected, the municipality receives a pro rata share of the portion of the tax proceeds distributed to the Baldwin County Board of Education under Section 45-2-244.077, based on average daily membership of each local board of education.
• Effective date: 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