This bill introduces a new section, Section 45-2-244.078, to the Code of Alabama 1975, specifically addressing the distribution of proceeds from the special privilege license tax in Baldwin County. The bill allows any municipality within the county that has a municipal school board to opt into sharing the proceeds of this tax. By passing a resolution, these municipalities can receive a pro rata share of the tax proceeds that are allocated to the Baldwin County Board of Education, based on the amount of tax collected within their corporate boundaries.

The bill does not specify any deletions from current law but establishes a new framework for municipalities to participate in the distribution of tax proceeds, thereby enhancing local funding for education. The act is set to take effect on October 1, 2025, allowing municipalities time to prepare for this new opportunity.

Statutes affected:
Introduced: 45-2-244