HB89 Summary

• Levies a five percent sales tax on the wholesale and retail price of spirituous or vinous liquors sold in Calhoun County through the Alcoholic Beverage Control Board.

• Tax applies to all spirituous or vinous liquors sold at retail or wholesale in the county by the ABC Board, its stores, successors, or assigns.

• Tax revenue is deposited into the county general fund and distributed to the Calhoun County district attorney's office for operational expenses.

• Alcoholic Beverage Control Board may withhold five percent of collected taxes for administration and collection costs, not to exceed $2,000 per year.

• Effective date is the first day of the third month following passage and approval by the Governor, or upon otherwise becoming law.