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

SB 135 allows Baldwin County municipalities with their own school boards to opt into sharing in a portion of the county's special privilege license tax revenue. If a municipality passes a resolution, it will receive a share of funds distributed to Baldwin County schools based on its average daily student enrollment compared to the county's total. This directly affects participating municipalities and their school systems by providing a new revenue source tied to student population. The bill takes effect October 1, 2025, and does not change existing tax collection or distribution rules.