Escambia County, cigarette and beer taxes further provided for

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Baker (A)
Last action: 2026-03-05
Official status: Enacted
Effective date: Not listed

Plain English Breakdown

The bill becomes effective on October 1, 2026, which is later than the enactment date.

Escambia County Cigarette and Beer Tax Rules

This law updates how Escambia County collects cigarette and beer taxes, sets spending limits for hiring inspectors to enforce these laws, and removes an old rule from 1953.

What This Bill Does

Allows the county governing body to make rules about collecting cigarette and beer taxes without changing how the tax money is shared.
Requires the county to give the judge of probate enough money from general funds to buy stamps and supplies for tax work.
Lets the county hire inspectors to help enforce cigarette tax laws with a monthly cost limit of $450 paid by tax revenue.
Sets a separate total monthly spending limit of $1,200 for all costs related to enforcing the cigarette tax from general funds, which will be reimbursed later.
Allows the Escambia County Commission to hire beer tax inspectors with a monthly cost limit of $500 paid from general funds, which will be reimbursed later.
Removes an old law about the beer tax that was passed in 1953.

Who It Names or Affects

The governing body and commission of Escambia County
The judge of probate for Escambia County
People hired to act as inspectors for cigarette or beer taxes

Terms To Know

Judge of Probate: A county official who handles tax collection and other legal duties.
County General Fund: The main pool of money the county uses to pay for regular services before getting paid back by taxes.

Limits and Unknowns

This law only applies to Escambia County and does not change tax rules for other places.
The specific amount of cigarette or beer tax collected is not changed in this text, only the collection process.
The exact date when inspectors will be hired is not stated.

Bill History

2026-03-05 House
Enacted
2026-02-26 House
Delivered to Governor
2026-02-26 Senate
Signature Requested
2026-02-26 House
Enrolled
2026-02-25 Senate
Motion to Read a Third Time and Pass - Adopted Roll Call 598 (Yeas 32, Nays 0)
2026-02-25 Senate
Third Reading in Second House (Yeas 33, Nays 0)
2026-02-25 House
Ready to Enroll
2026-02-24 Senate
Read for the Second Time and placed on the Calendar
2026-02-24 Senate
Reported Out of Committee Second House
2026-02-19 House
Motion to Read a Third Time and Pass - Adopted Roll Call 469 (Yeas 14, Nays 0)
2026-02-19 House
Third Reading in House of Origin (Yeas 57, Nays 0)
2026-02-19 Senate
Pending Committee Action in Second House
2026-02-19 Senate
Read for the first time and referred to the Senate Committee on Local Legislation
2026-02-17 House
Read for the Second Time and placed on the Calendar
2026-02-17 House
Reported Out of Committee House of Origin
2026-02-12 House
Pending Committee Action in House of Origin
2026-02-12 House
Read for the first time and referred to the House Committee on Local Legislation

Official Summary Text

Escambia County, cigarette and beer taxes further provided for

Current Bill Text

Read the full stored bill text

HB442 ENROLLED
Page 0
HB442
YMVKBNN-2
By Representatives Baker, Hammett (N & P)
RFD: Local Legislation
First Read: 12-Feb-26
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HB442 Enrolled
Page 1
First Read: 12-Feb-26
Enrolled, An Act,
Relating to Escambia County; to amend Section
45-27-247.07, Code of Alabama 1975, to further provide for the
administration of the cigarette and beer tax; and to repeal
Act 575, 1953 Regular Session (Acts 1953, p. 818), relating to
the beer tax.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 45-27-247.07, Code of Alabama 1975,
is amended to read as follows:
"§45-27-247.07
(a) The governing body of the county is hereby given
the right, power, and authority to promulgate and may adopt
rules and regulations governing the collection of the tax
hereby imposed by this subpart , if it is necessary so to do in
order to more effectually carry out the terms and provisions
of this subpart, but it shall not have the right to alter or
change the distribution of the tax as herein provided for .
(b) The county governing body shall make available to
supply the judge of probate with ample funds from the county
general fund for the to purchase of stamps and other materials
and or supplies needed by the judge of probate for carrying
out necessary for the administration of this subpart , and.
(c) the The county governing body may employ a person
or persons at a salary or salaries and expenses of the person
or persons so employed not to exceed the aggregate of four
hundred fifty dollars ($450) per month from the funds derived
from this subpart one or more individuals to act as inspector
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HB442 Enrolled
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from this subpart one or more individuals to act as inspector
or inspectors and otherwise to assist the judge of probate in
the enforcement of this subpart ,.
(d) and the salary or salaries and expenses Expenses
incurred pursuant to subsection (c), including salaries, shall
not exceed one thousand two hundred dollars ($1,200) per month
and shall be paid from the county general fund. However, the
county general fund shall be reimbursed for all monies
expended in connection with the administration and enforcement
of this subpart as provided under Section 45-27-247.06."
Section 2. (a) The Escambia County Commission may
employ one or more individuals to act as inspector or
inspectors and otherwise to assist the judge of probate in the
enforcement of the county's beer tax.
(b) Expenses incurred pursuant to subsection (a),
including salaries shall not exceed five hundred dollars
($500) per month and shall be paid from the county general
fund. However, the county general fund shall be reimbursed for
all monies expended in connection with the administration and
enforcement of the beer tax as provided by general law.
Section 3. Act 575, 1953 Regular Session (Acts 1953, p.
818), relating to the Escambia County beer tax, is repealed.
Section 4. This act shall become effective on October
1, 2026.
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HB442 Enrolled
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1, 2026.
________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 19-Feb-26.
John Treadwell
Clerk
Senate 25-Feb-26 Passed
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