This bill amends Section 45-27-247.07 of the Code of Alabama 1975 to enhance the administration of the cigarette and beer tax in Escambia County. Key changes include the governing body of the county being granted the authority to adopt rules and regulations for tax collection, while ensuring that the distribution of the tax remains unchanged. The bill also stipulates that the county must supply the judge of probate with sufficient funds from the county general fund for necessary materials and allows the county to employ inspectors to assist in enforcing the tax, with a cap on expenses set at $1,200 per month for these positions.

Additionally, the bill introduces provisions for the Escambia County Commission to employ inspectors specifically for the enforcement of the county's beer tax, with a separate expense limit of $500 per month. It also repeals Act 575 from the 1953 Regular Session, which previously governed the beer tax in Escambia County. The act is set to take effect on October 1, 2025.

Statutes affected:
Introduced: 45-27-247