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 maintaining the existing distribution of the tax. The bill also stipulates that the county must supply the judge of probate with necessary funds for purchasing stamps and materials for tax administration. Additionally, the county may employ inspectors to assist in enforcing the tax, with a cap on expenses set at $1,200 per month, to be reimbursed from the county general fund.

Furthermore, the bill allows 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. The bill also repeals Act 575 from the 1953 Regular Session, which previously governed the beer tax in Escambia County. The changes outlined in this bill are set to take effect on October 1, 2025.

Statutes affected:
Introduced: 45-27-247