SB168 Summary

• Amends Section 45-28-20 of the Code of Alabama 1975 to clarify the distribution of county-levelized beer tax in Etowah County among the Etowah County Board of Education, Gadsden City Board of Education, and Attalla City Board of Education.

• Changes beer tax collection authority from the county judge of probate to the county probate commission.

• Establishes different distribution percentages for beer tax revenue based on five categories of sale locations: within municipal corporate limits, within police jurisdiction, outside municipal limits, within unincorporated county areas, and draft beer sales.

• Requires all beer tax distributions for capital outlay, renovation, repairs, and preservation of teacher units to be divided pro rata among the three specified boards of education based on their most recent average daily membership figures.

• Makes the act retroactive to October 1, 2017, to clarify legislative intent and align with Etowah County's longstanding construction of the law.