HB529 Alabama 2011 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Craig Ford
Independent
Co-Sponsors: Blaine Galliher Becky Nordgren
Session: Regular Session 2011
Title: Etowah Co., alcoholic beverages, beer tax pursuant to Section 28-3-190, Code of Alabama 1975, distribution further provided for
Summary: HB529 changes how Etowah County distributes beer tax revenue by letting the County Judge of Probate collect the tax and allocate it to the county, local boards of education, and municipalities according to a detailed location-based schedule.
What This Bill Does
It requires Etowah County to collect the beer tax through the County Judge of Probate and pay the net revenue to the Etowah County Commission after reimbursing the county general fund for administration and enforcement costs. It then distributes that money to the county general fund, the county and local boards of education, and municipalities according to a long schedule that depends on where the beer is sold and whether the municipality has a board of education. The schedule specifies exact percentage shares for each scenario, including sales inside city limits, outside city limits but within a municipality, and outside municipalities, as well as a separate distribution for draft beer. The act becomes effective immediately after the governor signs it.

Who It Affects
Etowah County government and school systems — The distribution directs portions of beer tax revenue to the Etowah County General Fund, the Etowah County Commission, and to both the county's Board of Education and local boards of education for capital outlay, renovations, repairs, and preserving teacher units.
Municipalities within Etowah County and their residents — Depending on where the beer is sold (inside or outside city limits, with or without a board of education, or within a municipality's police jurisdiction), cities receive portions of the tax revenue to their general funds and, if applicable, to their own boards of education.

Key Provisions
Section 1: The beer taxes collected under Section 28-3-190 shall be collected by the county Judge of Probate and distributed to the Etowah County Commission, with the net revenue after reimbursing the county general fund for administration and enforcement costs.
Subsection (a): For beer sold inside the corporate limits of a municipality that has a board of education, 20.83 1/3% goes to the Etowah County General Fund and 20.83 1/3% goes to the local boards of education in Etowah County (pro rata) for capital outlay, renovation/repairs, and preserving teacher units under the State Foundation Program.
Subsection (b): For beer sold outside the city limits but within the police jurisdiction of a municipality with a board of education, 12.50% goes to the Etowah County Board of Education, 20.83 1/3% to local boards of education (pro rata), 29.16 2/3% to the municipality's general fund, and 37.50% to the Etowah County General Fund.
Subsection (c): For beer sold inside the city limits of a municipality that does not have a board of education, 20.83 1/3% goes to the Etowah County General Fund, 20.83 1/2% to local boards of education (pro rata) for capital outlay and teacher preservation, 33.33 1/3% to the municipality's general fund, and 25.00% to the Etowah County General Fund for capital outlay and teacher preservation.
Subsection (d): For beer sold outside the city limits but within the police jurisdiction of a municipality not having a board of education, 16.66 2/3% goes to the municipality's general fund, 20.83 1/3% to local boards of education (pro rata), 25.00% to the Etowah County Board of Education, and 37.50% to the Etowah County General Fund.
Subsection (e): For beer sold within Etowah County but outside any municipality's boundaries, 20.83 1/3% to local boards of education (pro rata), 25.00% to the Etowah County Board of Education, 37.50% to the Etowah County General Fund, and 54.16 2/3% to the Etowah County General Fund.
Subsection (f): For draft beer sold and delivered in all areas of Etowah County, 83.33 1/3% goes to local boards of education (pro rata) and 16.66 2/3% goes to municipalities within which draft beer is sold (pro rata by population).
Section 2: The act becomes effective immediately following passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Etowah County