HB223 Alabama 2014 Session

Updated Jan 11, 2026

Summary

Primary Sponsor: Darrio Melton
Democrat
Co-Sponsors: David Colston Thomas Jackson Mary Moore John W. Rogers
Session: Regular Session 2014
Title: Orville, beer tax, distribution of proceeds of the uniform beer tax, Sec. 28-3-190 am'd.
Summary: HB223 would change how the uniform beer tax proceeds are distributed to the Town of Orrville in Dallas County.
What This Bill Does
The bill amends Section 28-3-190 to establish a distribution plan that allocates beer tax proceeds from Orrville to the Town of Orrville (72.23%) and to Dallas County (27.77%). It also keeps the standard beer tax rate (1.625 cents per four ounces), the method of collecting the tax from consumers, and related enforcement and record-keeping requirements for wholesalers and local authorities.

Who It Affects
Town of Orrville and its residents – would receive 72.23% of beer tax proceeds from sales within Orrville's limits, providing local revenue.
Dallas County (including the Dallas County Commission) – would receive 27.77% of those proceeds, providing county revenue.

Key Provisions
Amends 28-3-190 to allocate Orrville’s beer tax proceeds at 72.23% to the town and 27.77% to the Dallas County Commission for beer sold within Orrville’s limits.
Maintains the tax rate (1.625 cents per four ounces), collection by wholesalers with price pass-through to consumers, 2.5% timely payment discount, and standard enforcement and record-keeping provisions for wholesalers, retailers, and local authorities.

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