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 new legal language allows any municipality within Baldwin 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, with the distribution based on the average daily membership of each local board of education.

The bill does not indicate any deletions from current law, focusing solely on the addition of this new provision. The act is set to take effect on October 1, 2025, allowing municipalities time to prepare for the potential sharing of tax proceeds.

Statutes affected:
Introduced: 45-2-244