House Bill 442 Alabama 2026 Session

Summary

Primary Sponsor

Alan BakerRepresentative

Republican

Session

2026 Regular Session

Title

Escambia County, cigarette and beer taxes further provided for

Summary

HB442 would update Escambia County's management of cigarette and beer taxes, add staffing and enforcement tools, repeal a 1953 beer tax act, and set a 2026 effective date.

What This Bill Does

HB442 authorizes Escambia County to adopt rules for collecting cigarette and beer taxes under the subpart, but it cannot change how the tax revenue is distributed. It provides funding for the judge of probate to buy stamps and other materials needed to administer the subpart and enables the hiring of inspectors to assist with enforcement, with defined salary caps and reimbursements to the county general fund. It also allows the county commission to hire inspectors to enforce the county beer tax, with a separate monthly expense cap and reimbursement under general law, and it repeals the 1953 Act concerning Escambia County's beer tax. The act is set to take effect in 2026.

Who It Affects

• Taxpayers and local businesses in Escambia County that pay cigarette and beer taxes; they may be subject to updated collection and enforcement rules.
• The judge of probate, the Escambia County Commission, and county staff/inspectors involved in tax administration and enforcement; funding and staffing levels are defined.

Key Provisions

• Authorizes the county governing body to adopt rules for collecting the cigarette and beer taxes, while preserving the tax distribution as provided by law.
• Allocates funds from the county general fund to the judge of probate for stamps, materials, and supplies needed to administer the subpart.
• Permits the county to employ inspector(s) to assist the judge of probate in enforcing the subpart, with salaries not to exceed $450 per month per employee and total monthly expenses not to exceed $1,200, reimbursed from the county general fund under existing authority.
• Permits the Escambia County Commission to employ inspector(s) to enforce the county beer tax, with expenses not to exceed $500 per month and reimbursed under general law.
• Repeals Act 575, 1953, relating to the Escambia County beer tax.
• Effective date: October 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Escambia County