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. It 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 funds allocated to the Baldwin County Board of Education, which will be determined based on the average daily membership of each local board of education.

The bill does not delete any existing legal language but adds provisions to enhance the financial distribution framework for municipalities with school boards in Baldwin County. The act is set to take effect on October 1, 2025, allowing municipalities time to prepare for the new sharing arrangement.

Statutes affected:
Introduced: 45-2-244