AL HB394

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

Tax is collected from wholesale and retail purchasers at the time of purchase by the Alcoholic Beverage Control Board.

All tax revenue is deposited into the Montgomery County general fund and distributed to the Montgomery County district attorney's office for operation.

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

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