AL HB442

Amends Section 45-27-247.07 of the Code of Alabama to update administration of Escambia County's cigarette and beer tax, increasing the monthly expense cap for tax enforcement inspectors from $450 to $1,200

Authorizes the Escambia County Commission to employ inspectors to assist the judge of probate in enforcing the county's beer tax, with expenses capped at $500 per month paid from the county general fund

Requires the county governing body to supply the judge of probate with funds from the county general fund to purchase stamps, materials, and supplies for tax administration

Repeals Act 575 from the 1953 Regular Session relating to the Escambia County beer tax

Effective date: October 1, 2026