HB495 Summary

• Corrects the name of Faulkner State Junior College to Coastal Alabama Community College and requires that funds distributed to the college from the special county sales tax be used only in Baldwin County.

• Transfers administration and collection of the one percent special county sales tax from the State Department of Revenue to the Baldwin County Commission, with the county commission authorized to charge 2-5% of collections for collection costs.

• Modifies distribution of tax proceeds: 2% to Juvenile Court, 1% to District Attorney's Office, 40% to Baldwin County Board of Education, 5% to Coastal Alabama Community College, and 55% to county general fund.

• Provides that if the one percent sales tax enacted by Resolution #2017-046 is rescinded, repealed, or discontinued, distributions revert to 40% for general fund and 55% for Board of Education unless replaced with another one percent school tax or the Board of Education consents.

• Becomes effective June 1, 2018.