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AL SB321
Bill
Status
5/11/2023
Primary Sponsor
Bobby Singleton
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AI Summary
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Defines a new category of ready-to-drink mixed spirit beverages containing no more than 12.5 percent alcohol by volume in single-serve containers not exceeding 16 ounces, to be distributed through licensed wholesalers and sold by licensed retailers for on-premises and off-premises consumption.
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Imposes a privilege/excise tax of $0.98 per 12 fluid ounces on mixed spirit beverages, with tax revenue distributed to the state general fund, the Alcoholic Beverage Control Board, law enforcement, and local jurisdictions.
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Establishes licensing requirements for mixed spirit beverage wholesalers ($550 fee) and limited retailers ($500 fee), with counties and municipalities permitted to levy reasonable administrative fees not exceeding one-half the state license fee.
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Transfers administration of the responsible vendors training course from a third party to the Alcoholic Beverage Control Board, requiring the board to offer the course online (at minimum) and in-person at least twice annually at no charge to retail employees.
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Takes effect April 1, 2024, with provisions rendering the act invalid or unconstitutional to be stricken while preserving the Legislature's intent to limit rather than expand alcoholic beverage commerce.
Legislative Description
Relating to alcoholic beverages; to amend Sections 28-3-1, 28-3A-3, 28-3A-21, and 28-3A-23, Code of Alabama 1975 and add Sections 28-3-208, 28-3A-9.1, and 28-3A-17.2 to the Code of Alabama 1975; to define a new category of low-alcohol content liquor beverages called mixed spirit beverages; to levy taxes upon the distribution of these beverages; to provide for licensure of retailers of mixed spirit beverages and set a fee for licensure; to amend Sections 28-10-4, 28-10-5 and 28-10-6, Code of Alabama 1975, to provide further for the responsible vendors program; and to make nonsubstantive, technical revisions to update the existing code language to current style.
Last Action
Introduced and Referred to Senate Tourism
5/11/2023