AL SB312

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

Requires the Alcoholic Beverage Control Board to collect the tax from wholesale and retail purchasers at the time of sale, with the tax collected as are other alcoholic beverage taxes.

Distributes 20 percent of net proceeds to the Lee County Circuit Clerk's Fund and 80 percent to the Lee County District Attorney's Office and District Attorney Fund for office operations.

Allows the Alcoholic Beverage Control Board to withhold up to 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 approval by the Governor.