HB353 Alabama 2010 Session

Under existing law, the Alcoholic Beverage Control Board collects an additional two percent state sales tax on all sales of alcoholic beverages made by the board. The Department of Revenue distributes the proceeds of the additional tax to the counties and municipalities in which the sales were made

This bill would provide that the additional state sales tax amount would be one-half of one percent in counties that do not have a local sales tax or that have a sales tax rate that is lower than one-half of one percent, and one and one-half percent in municipalities that do not have a local sales tax or that have a sales tax that is lower than one and one-half percent. Otherwise, the Alcoholic Beverage Control Board would collect the applicable local sales taxes in the jurisdictions in which the Alcoholic Beverage Control Board retail stores are located

To amend Sections 28-3-280, 28-3-281, 28-3-282, 28-3-283, and 28-3-284, Code of Alabama 1975, relating to the levy and collection of taxes by the Alcoholic Beverage Control Board, to provide that the additional state sales tax on sales made in Alcoholic Beverage Control Board retail stores would be one-half of one percent in counties that do not have a local sales tax or that have a sales tax rate that is lower than one-half of one percent, and one and one-half of one percent in municipalities that do not have a local sales tax or that have a sales tax that is lower than one and one-half of one percent, otherwise, the Alcoholic Beverage Control Board would collect the applicable local sales taxes in the jurisdictions in which the Alcoholic Beverage Control Board retail stores are located; and to repeal Section 28-3-286, Code of Alabama 1975, relating to the effective date of the article.