HB338 Alabama 2015 Session

Summary

Primary Sponsor

Randy WoodRepresentative

Republican

Session

Regular Session 2015

Title

Talladega Co., alcoholic beverages sold in state ABC stores, sales and use tax, add, distrib. for district attorney

Summary

Talladega County would impose a 5% local sales tax on all spirituous or vinous liquors, with the revenue funding the county district attorney's office.

What This Bill Does

If passed, the bill adds a 5% tax on the wholesale and retail price (excluding taxes) of spirits and wines sold in Talladega County by the Alcoholic Beverage Control Board and its stores. The tax is collected by the ABC Board at the time of sale and deposited into the county general fund to support the Talladega County district attorney's office. The ABC Board may retain up to 5% of the tax collected to cover administrative and collection costs, not to exceed $2,000 per year. The law would take effect on the first day of the third month after the bill is passed and approved by the Governor (or as otherwise provided by law).

Who It Affects

• Liquor retailers and wholesale purchasers in Talladega County who must pay and remit the 5% tax on alcohol purchases.
• Talladega County district attorney's office (and its funding) which would receive the tax revenue to support its operations, with the ABC Board handling collection and a potential administrative allowance.

Key Provisions

• Imposes a 5% local sales tax on the wholesale and retail price of all spirituous or vinous liquors sold in Talladega County by the ABC Board or its stores.
• Tax is collected by the ABC Board from wholesale and retail purchasers at the time the price is paid and deposited into the county general fund to be distributed to the Talladega County district attorney's office for its operations.
• ABC Board may withhold up to 5% of the tax collected to cover administrative and collection costs, not to exceed $2,000 per year.
• The act becomes effective on the first day of the third month following its passage and governor's approval, or as otherwise provided by law.

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

Subjects

Talladega County