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HB89 Alabama 2015 Session

Updated Feb 27, 2026
Notable

Summary

Primary Sponsor
Randy Wood
Randy WoodRepresentative
Republican
Session
Regular Session 2015
Title
Calhoun Co., alcoholic beverages sold in state ABC stores, sales and use tax, add, distrib. for district attorney
Summary

HB89 adds a 5% local sales tax on liquor sold in Calhoun County to fund the county's district attorney's office, administered by the Alabama Alcoholic Beverage Control Board (ABC Board).

What This Bill Does

It imposes a 5% tax on the wholesale and retail price (excluding other taxes) of spirituous or vinous liquors sold in Calhoun County by the ABC Board or its stores. The tax is collected from the purchaser at the time of payment and deposited into the county general fund to be distributed to the Calhoun County District Attorney's Office for its operations. The ABC Board may keep up to 5% of the tax collected to cover administrative and collection costs, not to exceed $2,000 per year. The act becomes law on the first day of the third month after passage and governor approval.

Who It Affects
  • Residents and visitors who purchase liquor in Calhoun County, who would pay the 5% tax.
  • The Alcoholic Beverage Control Board and its stores, which collect and remit the tax and may retain up to 5% for admin costs (up to $2,000 per year).
Key Provisions
  • Imposes a 5% sales tax on the wholesale and retail price of spirituous or vinous liquors sold in Calhoun County by the ABC Board or its stores/assignees.
  • Tax collected from wholesale and retail buyers at the time of payment and deposited into the county general fund to be distributed to the Calhoun County district attorney's office for its operations.
  • ABC Board may withhold up to 5% of the tax collected for administrative and collection costs, not to exceed $2,000 per year.
  • Effective date is the first day of the third month following its 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
Calhoun County

Bill Actions

H

Enrolled

H

Assigned Act No. 2015-221.

H

Clerk of the House Certification

H

Second House Concurs in Veto Override

S

Marsh motion to Read a Third Time, Veto to the Contrary Not Withstanding adopted Roll Call 1223

S

House of Origin Overrides Veto

H

HB89 Executive Veto Message

H

Wood motion to Read a Third Time, Veto to the Contrary Not Withstanding adopted Roll Call 1053

H

Forwarded to Governor

H

Clerk of the House Certification

S

Signature Requested

H

Enrolled

H

Passed Second House

S

Motion to Read a Third Time and Pass adopted Roll Call 84

S

Third Reading Passed

S

Read for the second time and placed on the calendar

S

Read for the first time and referred to the Senate committee on Local Legislation

H

Motion to Read a Third Time and Pass adopted Roll Call 4

H

Third Reading Passed

H

Read for the second time and placed on the calendar

H

Read for the first time and referred to the House of Representatives committee on Local Legislation

Bill Text

Download Enrolled PDF

Votes

Motion to Read a Third Time and Pass

March 10, 2015 House Passed
Yes 57
Abstained 21
Absent 27

Motion to Read a Third Time and Pass

March 17, 2015 Senate Passed
Yes 12
No 1
Abstained 11
Absent 11

Wood motion to Read a Third Time, Veto to the Contrary Not Withstanding

May 26, 2015 House Passed
Yes 55
No 11
Abstained 17
Absent 22

Marsh motion to Read a Third Time, Veto to the Contrary Not Withstanding

May 26, 2015 Senate Passed
Yes 18
No 2
Abstained 1
Absent 14

Documents

Bill Text (Enrolled) HB89 Alabama 2015 Session - Enrolled
Bill Text (Introduced) HB89 Alabama 2015 Session - Introduced

Source: Alabama Legislature