Baldwin County, further provides for the distribution of the proceeds of the special privilege license tax

SB 136 allows Baldwin County municipalities with school boards to opt into receiving a share of the county's special privilege license tax proceeds. If a municipality passes a resolution, it will receive a pro rata portion of the tax funds allocated to the Baldwin County Board of Education, based on tax collected within its city limits. The bill directly affects participating Baldwin County cities and their school systems by changing how existing tax revenue is distributed. It becomes effective October 1, 2025, and does not create new taxes or spending.