AL HB407

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

Tax is collected from purchasers at the time of sale and deposited into the county general fund for distribution according to statutory formula.

Allocates 40 percent of net proceeds to the St. Clair County District Attorney's Office for office operations.

Allocates 40 percent of net proceeds to the Office of the St. Clair County District Judge for juvenile services in the county.

Allocates 20 percent of net proceeds to the Office of the St. Clair County Circuit Clerk for office operations; allows Alcoholic Beverage Control Board to withhold up to 5 percent of collected taxes (maximum $2,000 per year) for administration and collection costs.