HB571INTRODUCED
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HB571
Y8EZ666-1
By Representative Baker (N & P)
RFD: Local Legislation
First Read: 15-Apr-25
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5 Y8EZ666-1 02/03/2025 THR (L)THR 2025-491
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First Read: 15-Apr-25
A BILL
TO BE ENTITLED
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:
"ยง45-27-247.07
(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
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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
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) 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) 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
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
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Section 4. This act shall become effective on October
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