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AL SB5
Bill
Status
9/28/2021
Primary Sponsor
Garlan Gudger
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AI Summary
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Changes the tax rate applied to alcoholic beverage sales in community development districts from the beer and wine rate to the liquor rate in the largest municipality of the county.
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Applies this liquor tax rate to multiple types of community development districts defined in subsections (a), (b), (i), (j), and (q) of Section 35-8B-1.
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Makes technical and nonsubstantive revisions to update code language to current style, including reformatting numbered lists and correcting punctuation.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Community Development District, adjust rate of taxation on sale of alcholic beverages, Sec. 35-8B-1 am'd.
Community Development Districts
Last Action
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
9/28/2021