HB529 Summary

• Establishes distribution of beer taxes collected under Alabama Code Section 28-3-190 in Etowah County, with the county Judge of Probate collecting and distributing funds after reimbursing administration costs.

• Distributes beer tax proceeds to the Etowah County Commission, local boards of education, municipalities, and county general fund according to varying percentages based on location of beer sale (within city limits, police jurisdiction, or unincorporated areas).

• Allocates significant portions of tax revenue to local boards of education for capital outlay, renovations, repairs, and preserving teacher units under the State Foundation Program, with distribution based on average daily membership figures.

• Provides separate distribution percentages for draft beer sold throughout Etowah County: 83.33 1/3 percent to local boards of education and 16.66 2/3 percent to municipalities where draft beer is sold, divided by population.

• Becomes effective immediately upon passage and approval by the Governor.