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
1
2
3
4
5
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
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
HB442 Enrolled
Page 2
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.
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
HB442 Enrolled
Page 3
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
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82