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 sufficient funds from the county general fund for necessary materials and allows for the employment of inspectors to assist in enforcement, with a cap on expenses set at $1,200 per month for cigarette tax enforcement and $500 per month for beer tax enforcement.

Additionally, the bill repeals Act 575 from the 1953 Regular Session, which previously governed the beer tax in Escambia County. The changes aim to streamline the tax administration process and ensure proper funding and oversight for enforcement activities. The act is set to take effect on October 1, 2026.

Statutes affected:
Introduced: 45-27-247