HB571 Alabama 2013 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Darrio Melton
Democrat
Session: Regular Session 2013
Title: Dallas Co., alcoholic beverages, sales tax, add'l. levied, penalties
Summary: HB571 would add a 5% Dallas County liquor sales tax on ABC Board-licensed sellers, with 25% of the revenue going to the district attorney and 75% to the Dallas County Drug Court, plus penalties for late payment.
What This Bill Does
It imposes a new 5% tax on liquor sold in Dallas County by ABC Board-licensed entities, on top of existing taxes. Sales that are already exempt from state sales tax remain exempt from this county tax. The tax revenue is distributed 25% to the district attorney and 75% to the Dallas County Drug Court. Taxes are due monthly with reporting and record-keeping requirements; a 10% delinquent penalty plus interest may be assessed, and penalties can be waived by the director. The tax becomes effective on the first day of the third month after the act is passed and approved by the Governor.

Who It Affects
Liquor retailers in Dallas County licensed by the Alcoholic Beverage Control Board would collect, report, and remit the new 5% tax and maintain records for five years.
Dallas County residents who buy liquor would pay the additional tax; the revenue from the tax funds the District Attorney's Office (25%) and the Dallas County Drug Court (75%).

Key Provisions
Imposes a five percent additional sales tax on liquor sold by ABC Board-licensed entities in Dallas County.
Proceeds from sales that are presently exempt under state sales and use tax statutes remain exempt from this county tax.
Tax revenue is allocated as follows: 25% to the Dallas County District Attorney and 75% to the Dallas County Drug Court.
Taxpayers must file monthly reports of gross proceeds and pay the tax by the last day of the following month; records must be kept for five years and are subject to examination.
Delinquent payment triggers a 10% penalty plus interest at 0.5% per month; the director may waive all or part of the penalty.
The act becomes effective on the first day of the third month after passage and governor approval.

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