AL SB328

Amends Alabama Code sections 35-8B-1, 35-8B-2, and 35-8B-3 to add a new type of community development district (subsection (s)) for commercial districts or resorts bordering lakes formed by impounded reservoirs from rivers originating in federal wilderness areas.

New district type requires minimum 500 contiguous acres in a dry county with wet municipalities, hotel/lodge with 100+ rooms, 18-hole golf course, 50+ boat slips, clubhouse, multiple restaurants/bars operating seven days per week, conference center, and non-discriminatory membership policies.

Authorizes sale of alcoholic beverages by Alcoholic Beverage Control Board licensees for consumption including Sunday sales within the new district type, with exemption from Section 35-8B-3 restrictions, allowing resort-owned luxury dinner cruises and special events yachts meeting Coast Guard requirements.

Establishes county participation in distribution of alcoholic beverage taxes and license fees for all community development districts per Chapters 3 and 3A of Title 28.

Becomes effective July 1, 2024.