Monthly installments of taxes; statements of gross proceeds; disposition of funds; violations.

(a) The privilege license tax levied hereunder, except where otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or before such twentieth day, every person on whom the amounts levied hereunder are imposed shall render to the county, on a form or forms prescribed by the county commission or State Department of Revenue, a true and correct statement showing the gross proceeds of his or her business for the next preceding month, the amount of gross proceeds which are not subject to the privilege license tax, or are not to be used as a measurement of the amounts due by such person and the nature thereof, together with such other information as the county commission may require, and at the time of making such monthly report such person shall compute the privilege license taxes due and shall pay the Baldwin County Commission the amounts shown to be due. All taxes of the county shall be deposited into the general fund of the county treasury to be distributed as follows:

(1) Seventy-five percent shall be distributed to the county general fund to be expended, as approved by the Baldwin County Commission, for general purposes; however, and per fiscal year from the foregoing distribution, the Baldwin County Commission shall appropriate two hundred thousand dollars ($200,000) into a separate county fund to be used for the operation of the Baldwin County Legislative Office, established by Section 45-2-190, including, but not limited to, office equipment, communication equipment, salary supplements for personnel of the legislative delegation office, training, and official public travel for House and Senate members of the Baldwin County Legislative Delegation and personnel of the legislative delegation office and other expenses deemed appropriate only by written direction provided the Baldwin County Commission by the House and Senate members of the Baldwin County Legislative Delegation. The members and personnel of the office may be eligible for reimbursement where applicable under the same policies, procedures, and conditions as county elected officials as provided in County Commission Policy No. 8.6 and subsequent policies. All of the policies shall be subject to the same audit provisions as provided for the office. Notwithstanding the foregoing, the expenses for official travel by a member of the House of Representatives representing Baldwin County outside of his or her district shall not exceed two thousand dollars ($2,000) per House of Representatives member during a county fiscal year, shall be subject to a majority vote of the House delegation, and shall be subject to periodic audits by the Examiners of Public Accounts. Expenses for official travel by a member of the Senate representing Baldwin County outside of his or her district shall not exceed seven thousand five hundred dollars ($7,500) per senator during a county fiscal year and shall be subject to periodic audits by the Department of Examiners of Public Accounts.

(2) Twelve percent shall be distributed into a separate county fund to be expended for historic sites in Baldwin County as follows: At least ten percent shall be expended for the Historic Blakeley Authority and up to two percent shall be expended for other historic sites in Baldwin County. The Baldwin County Commission shall produce a report annually for the House and Senate members of the Baldwin County Legislative Delegation detailing the disbursement of these funds.

(3) Eight percent shall be distributed to the Baldwin County Economic Development Alliance for the purposes of growing and improving the county's economy.

(4) The remaining balance in the fund at the end of the county fiscal year shall revert to the Baldwin County Legislative Delegation Office established by Section 45-2-190, to be expended as provided in subdivision (1) in addition to any other sums provided.

(b) Privilege or license taxes collected and expended under authority of this subpart shall be audited by the Department of Examiners of Public Accounts.

(c) If any person subject hereto should fail to render any report, return, statement, or form required hereby or should willfully make false statement of facts in the report, return, statement, or form required hereunder, he or she shall upon conviction be punished by a fine of not more than five hundred dollars ($500) for each violation of this section.

(Act 2007-377, p. 748, §4; Act 2010-588, p. 1320, §1; Act 2013-243, p. 589, §1; Act 2015-417, p. 1259, §1; Act 2016-446, 1st Sp. Sess., p. 1224, §1; Act 2017-328, §1; Act 2019-338, §1.)