AL HB571

Imposes a 5 percent sales tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board in Dallas County, in addition to all other taxes.

Sales that are exempt under state sales and use tax statutes are exempt from this county tax.

Allocates collected revenue as follows: 25 percent to the Dallas County District Attorney and 75 percent to the Dallas County Drug Court.

Requires monthly tax reporting and payment to the Director of Revenue by the last day of each month following the month in which tax accrues.

Imposes a 10 percent delinquent penalty plus interest at 0.5 percent per month for late payment, with the director having authority to waive penalties.