SB384 Summary

• Amends Alabama Code Section 35-8B-1 to authorize the sale and taxation of alcoholic beverages in community development districts, with sales subject to county tax at the same rate as the largest municipality in the county.

• Adds Section 35-8B-5 requiring that beginning October 1, 2021, proceeds from sales taxes on alcoholic beverages collected in community development districts be deposited into a special county treasury fund for grants supporting education, civic, community, and tourism activities.

• Distributes grant recommendations among county legislators based on the proportion of the county population each legislator represents.

• Expands the definition of "community development district" to include multiple types of residential, commercial, and resort properties meeting specific acreage, amenity, and infrastructure requirements (ranging from 60 acres to 3,000+ acres depending on district type).

• Becomes effective October 1, 2021, following passage and gubernatorial approval.