AL SB311

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

New subsection (g) requires resort developments to encompass at least 400 contiguous acres, be governed by an incorporated homeowners association, be located in dry counties with wet municipalities, include at least 10,000 linear feet of water frontage, maintain a lodge with 7,000+ square feet with meeting facilities and restaurant seating for 100+ patrons, and provide specified guest amenities including marina, stables, skeet range, and sports facilities.

New subsection (h) creates an alternative resort district classification requiring 30+ platted acres with homeowners association governance, 3,000+ linear feet of water frontage, and a conference center accommodating 100+ people with various recreational amenities and a lodge or restaurant seating 80+ patrons.

Authorizes sale and distribution of alcoholic beverages, including draft and keg beer, in resort developments defined under subsections (g) and (h) without restrictions otherwise applicable to community development districts.

Provides that alcohol revenues received by counties offset TVA in-lieu-of-taxes payments in equal amounts, with replaced TVA payments distributed to TVA-served counties; act becomes effective immediately upon passage and gubernatorial approval.