SB136 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

This bill lets Baldwin County municipalities with a school board opt to share in the county's special privilege license tax proceeds based on taxes collected in each municipality.

What This Bill Does

It adds a new provision allowing eligible municipalities to elect, by resolution, to participate in the tax proceeds. If they elect to participate, they will receive a pro rata share of the portion of the tax proceeds that is distributed to the Baldwin County Board of Education, with the share based on the amount of tax collected within the municipality's boundaries. The measure takes effect on October 1, 2025.

Who It Affects

• Municipalities within Baldwin County that have a municipal school board, which may choose to participate by resolution and receive a share of the proceeds based on their tax collections.
• Baldwin County Board of Education, whose distribution of the proceeds could be shared with participating municipalities in proportion to each municipality's tax collections.

Key Provisions

• Adds Section 45-2-244.078 allowing eligible Baldwin County municipalities to elect by resolution to share in the proceeds of the county's special privilege license tax.
• If a municipality elects to participate, it will receive 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 its tax collections within the municipality.
• Effective date of 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