HB580 Alabama 2015 Session

Summary

Primary Sponsor

Mike Hill

Republican

Session

Regular Session 2015

Title

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

Summary

HB580 would add a 5% Shelby County sales tax on the sale of spirituous or vinous liquors, with revenue going to a District Attorney Fund to support narcotics efforts, drug enforcement, and child protection programs.

What This Bill Does

It imposes a 5% tax on the wholesale and retail price of all spirituous or vinous liquors sold in Shelby County, collected by the Alcoholic Beverage Control Board at the time of sale. The tax revenue is deposited into the Shelby County District Attorney Fund and split: 45% to fund a District Attorney narcotic investigation unit or related prosecutions, 40% to the Shelby County Drug Enforcement Task Force for drug investigations and awareness, and 15% to support child protection investigations or counseling. The District Attorney can redirect funds if an entity ceases to exist or stops fulfilling its purpose. The Alcoholic Beverage Control Board may withhold up to 5% of the tax for administration and collection costs, not to exceed $2,000 per year. The measure would become effective on the first day of the third month after passage and governor approval.

Who It Affects

• Residents and customers in Shelby County who purchase spirituous or vinous liquors (they would pay a 5% tax on these purchases).
• Alcohol retailers and wholesalers in Shelby County, as well as the Alcoholic Beverage Control Board, who collect the tax and allocate the funds to District Attorney and law enforcement-related programs.

Key Provisions

• Imposes a 5% tax on the wholesale and retail price (excluding taxes) of spirituous or vinous liquors sold in Shelby County by the Alcoholic Beverage Control Board or its stores.
• Tax collected at the time the wholesale or retail price is paid and distributed to the Shelby County District Attorney Fund.
• Proceeds distributed as 45% to the District Attorney's Office for narcotics investigation units or related prosecution, 40% to the Shelby County Drug Enforcement Task Force, and 15% for child protection investigations or counseling.
• If the entity receiving funds ceases to exist or fails to perform, funds may be redirected by the District Attorney for law enforcement purposes aligned with the Task Force’s purpose.
• The Alcoholic Beverage Control Board may withhold up to 5% of the tax collected for administration and collection costs, not to exceed $2,000 per year.
• Effective date: first day of the third month following 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

Shelby County