AL SB304

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

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

Tax proceeds are deposited into the Montgomery County general fund and distributed to the Montgomery County district attorney's office for operation of the office.

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.