This bill proposes the addition of 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 new legal language allows any municipality within the county that has a municipal school board to opt to share in 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 include any deletions from current law but introduces a new framework for municipalities to benefit from the special privilege license tax. This act is set to take effect on October 1, 2025, providing municipalities with the opportunity to enhance their funding for local education through this tax-sharing mechanism.

Statutes affected:
Introduced: 45-2-244