SB276INTRODUCED
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SB276
2FM9ISI-1
By Senator Albritton (N & P)
RFD: Local Legislation
First Read: 01-Apr-25
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5 2FM9ISI-1 02/11/2025 THR (L)THR 2025-131
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First Read: 01-Apr-25
A BILL
TO BE ENTITLED
AN ACT
Relating to Baldwin County; to amend Sections 45-2-190
and 45-2-244.183, Code of Alabama 1975; to further provide for
the Baldwin County Legislative Office Fund; and to further
provide for distributions from the privilege license tax.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Sections 45-2-190 and 45-2-244.183, Code of
Alabama 1975, are amended to read as follows:
"§45-2-190
(a) There is hereby established the Baldwin County
Legislative Office. The County Commission of Baldwin County
shall provide office space, office furniture, office
equipment, telephone service, and accommodation for the
members of the legislative delegation from the county. The
personnel for the legislative delegation office shall be
selected by the members of the legislative delegation. The
personnel may or may not be considered county employees for
the purposes of being eligible to participate in and be
eligible for benefits available to county employees. The
county commission or members of the legislative delegation may
contract for services or employment with such personnel. The
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contract for services or employment with such personnel. The
personnel shall serve at the pleasure of the legislative
delegation. The amount of compensation for each of the
assistants shall be fixed by the members of the legislative
delegation and such compensation and benefits shall be paid by
the county from the special fund established in Section
45-2-220.05Baldwin County Legislative Office Fund .
(b) The county commission shall maintain a Baldwin
County Legislative Office Fund to be used for the purposes of
establishing, operating, and maintaining the county
legislative delegation office. Disbursements from the fund
shall be made by the county commission only upon direction of
a majority of the members of the county legislative
delegation. Any unexpended balance in the fund at the end of
the county fiscal year shall not revert to any other state or
local fund.
(c) The county commission may make any appropriations
it deems necessary from time to time from the county general
fund to the Baldwin County Legislative Office Fund.
(d) If, at the end of any county fiscal year, the
Baldwin County Legislative Office Fund contains more than
three hundred thousand dollars ($300,000), the excess balance
up to one hundred thousand dollars ($100,000) per year shall
be distributed to the Baldwin County Historic Development
Commission for the purposes of capital improvements,
maintenance, and repairs to the items and properties the
commission oversees. The commission, before the conclusion of
each fiscal year where the commission received funds pursuant
to this subsection, shall send a report to the legislative
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to this subsection, shall send a report to the legislative
delegation detailing how the funds were used. "
"§45-2-244.183
(a) The privilege license tax levied hereunder, except
where otherwise provided, shall be due and payable in monthly
installments on or before the twentieth day of the month next
succeeding the month in which the privilege license tax
accrues. On or before such twentieth day, every person on whom
the amounts levied hereunder are imposed shall render to the
county, on a form or forms prescribed by the county commission
or State Department of Revenue, a true and correct statement
showing the gross proceeds of his or her business for the next
preceding month, the amount of gross proceeds which are not
subject to the privilege license tax, or are not to be used as
a measurement of the amounts due by such person and the nature
thereof, together with such other information as the county
commission may require, and at the time of making such monthly
report such person shall compute the privilege license taxes
due and shall pay the Baldwin County Commission the amounts
shown to be due. All taxes of the county shall be deposited
into the general fund of the county treasury to be distributed
as follows:
(1) Seventy-five percent shall be distributed to the
county general fund to be expended, as approved by the Baldwin
County Commission, for general purposes; however, and per
fiscal year from the foregoing distribution, the Baldwin
County Commission shall appropriate two hundred thousand
dollars ($200,000) into a separate county fund to be used for
the operation of the Baldwin County Legislative Office,
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the operation of the Baldwin County Legislative Office,
established by Section 45-2-190, including, but not limited
to, office equipment, communication equipment, salary
supplements for personnel of the legislative delegation
office, training, and official public travel for House and
Senate members of the Baldwin County Legislative Delegation
and personnel of the legislative delegation office and other
expenses deemed appropriate only by written direction provided
the Baldwin County Commission by the House and Senate members
of the Baldwin County Legislative Delegation. The members and
personnel of the office may be eligible for reimbursement
where applicable under the same policies, procedures, and
conditions as county elected officials as provided in County
Commission Policy No. 8.6 and subsequent policies. All of the
policies shall be subject to the same audit provisions as
provided for the office. Notwithstanding the foregoing, the
expenses for official travel by a member of the House of
Representatives representing Baldwin County outside of his or
her district shall not exceed two thousand dollars ($2,000)
per House of Representatives member during a county fiscal
year, shall be subject to a majority vote of the House
delegation, and shall be subject to periodic audits by the
Department of Examiners of Public Accounts. Expenses for
official travel by a member of the Senate representing Baldwin
County outside of his or her district shall not exceed seven
thousand five hundred dollars ($7,500) per senator during a
county fiscal year and shall be subject to periodic audits by
the Department of Examiners of Public Accounts.
(2) Twelve percent shall be distributed into a separate
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(2) Twelve percent shall be distributed into a separate
county fund to be expended for historic sites in Baldwin
County as follows: At least ten 10 percent shall be expended
for the Historic Blakeley Authority and up to two percent
shall be expended for other historic sites in Baldwin County.
The Baldwin County Commission shall produce a report annually
for the House and Senate members of the Baldwin County
Legislative Delegation detailing the disbursement of these
funds.
(3) Eight percent shall be distributed to the Baldwin
County Economic Development Alliance for the purposes of
growing and improving the county's economy.
(4) One and one-half percent shall be distributed to
the Baldwin County Historic Development Commission for the
purposes of capital improvements, maintenance, and repairs to
the properties and items the commission oversees.
(4)(5) The remaining balance in the fund at the end of
the county fiscal year shall revert to the Baldwin County
Legislative Delegation Office established by Section 45-2-190,
to be expended as provided in subdivision (1) in addition to
any other sums provided.
(b) Privilege or license taxes collected and expended
under authority of this subpart shall be audited by the
Department of Examiners of Public Accounts.
(c) If any person subject hereto should fail to render
any report, return, statement, or form required hereby or
should willfully make false statement of facts in the report,
return, statement, or form required hereunder, he or she shall
upon conviction be punished by a fine of not more than five
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upon conviction be punished by a fine of not more than five
hundred dollars ($500) for each violation of this section."
Section 2. This act shall become effective on October
1, 2025.
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