AL HB25

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

Tax applies to the wholesale and retail price excluding existing taxes, collected at the time of purchase.

Tax revenue deposits into the county general fund and distributes to the Montgomery County district attorney's office for operational expenses.

Alcoholic Beverage Control Board may retain 5% 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 gubernatorial approval.