AL SB25

Amends Section 35-8B-5, Code of Alabama 1975, to modify distribution of sales tax proceeds from alcoholic beverages collected in community development districts beginning October 1, 2021.

Requires proceeds to be deposited into a special fund in the county treasury to support education, civic, community, and tourism activities within the county where taxes were collected.

Grants shall be distributed based on recommendations from each legislator representing a portion of the county, proportional to the population they represent.

Effective date: June 1, 2025.