AL HB580

Levies a 5 percent sales tax on the wholesale and retail price of spirituous or vinous liquors sold in Shelby County by the Alcoholic Beverage Control Board and its successors.

Tax collected from wholesale and retail purchasers at time of purchase and distributed to the Shelby County District Attorney's Office for deposit into the District Attorney Fund.

Allocates 45 percent of proceeds to District Attorney's Office for operation of a Narcotic Investigation Unit or Special Prosecution Unit, 40 percent to Shelby County Drug Enforcement Task Force for drug investigations and awareness, and 15 percent for child protection and investigation or counseling related to child abuse.

Allows Alcoholic Beverage Control Board to withhold up to 5 percent of collected tax for administration and collection costs, not to exceed $2,000 per year.

Becomes effective on the first day of the third month following passage and approval by the Governor.