HB748 Summary

• Proposes a constitutional amendment to levy an additional 1% sales and use tax on certain items and 0.5% on other items in Baldwin County, effective June 1, 2013.

• Tax revenue is distributed to local boards of education in Baldwin County for public school purposes in accordance with state law.

• Tax has a 5-year duration from June 1, 2013, and may be renewed through local legislative act.

• Baldwin County Commission collects the tax and remits proceeds to boards of education, less collection fees, with authority to contract collection to public or private entities.

• Baldwin County Board of Education must pay all costs and expenses associated with special elections for levying taxes dedicated to public school purposes, and amendment is subject to voter approval on November 6, 2012.