SB297 Summary

• Expands the definition of "community development district" under Alabama Code Section 35-8B-1 to include private resort developments operating freestanding cabins as overnight or extended-stay rental units for family recreation, group meetings, and similar purposes.

• Requires cabin resort developments to encompass at least 400 contiguous acres, be located in dry counties with wet municipalities but outside municipal corporate limits, and be governed by incorporated homeowners associations.

• Mandates resort developments include a lodge with 7,000+ square feet, meeting facilities, commercial kitchen, restaurant with 100+ patron seating, 10,000+ linear feet of waterfront frontage, and specified guest amenities including marina, stables, skeet range, and sports facilities.

• Authorizes sale and distribution of alcoholic beverages by Alcoholic Beverage Control Board licensees in qualifying resort developments without restrictions that apply to other community development districts.

• Directs counties to offset alcohol revenues received under Act 2007-417 against T.V.A. in-lieu-of-taxes payments, with replaced T.V.A. payments distributed to T.V.A.-served counties; effective immediately upon passage and approval.