AL SB309

Amends Sections 28-3-280 and 28-3-281 of the Alabama Code to change the additional state sales tax on alcoholic beverages sold at ABC retail stores from a fixed 2 percent to a variable rate equal to the combined county and municipal general sales tax rates in the locality where the transaction occurs.

Requires the Alcoholic Beverage Control Board to collect the new variable sales tax in the same manner as other taxes and remit revenues to the Department of Revenue.

The Department of Revenue may withhold administrative charges not to exceed 5 percent of collected amounts, then distribute remaining proceeds 25 percent to counties and 75 percent to municipalities where taxes are collected.

Becomes effective October 1, 2024.