AL HB379

Levies a 5 percent sales tax on the wholesale and retail price of spirituous or vinous liquors sold in Autauga, Chilton, and Elmore Counties in the 19th Judicial Circuit.

Tax is collected by the Alcoholic Beverage Control Board from wholesale and retail purchasers at the time of sale, using the same collection methods as other alcoholic beverage taxes.

Tax proceeds are deposited into each county's general fund for distribution to the 19th Judicial Circuit district attorney's office to fund office operations.

Alcoholic Beverage Control Board may withhold 5 percent of collected taxes 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.