HB25 Alabama 2016 1st Special Session Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Dimitri Polizos
Republican
Session: First Special Session 2016
Title: Montgomery Co., alcoholic beverages sold in state ABC stores, sales and use tax, add, distrib. for district attorney
Summary: Montgomery County would levy a 5% sales tax on spirituous or vinous liquors sold in the county to fund the Montgomery County district attorney's office.
What This Bill Does
The tax would apply to both wholesale and retail prices of liquor sold in Montgomery County by the Alcoholic Beverage Control Board and its successors, collected at the time of payment. The revenue would go into the county general fund and be distributed to the Montgomery County district attorney's office to support its operations. The ABC Board could withhold up to 5% of the tax collected for administrative and collection costs, not to exceed $2,000 per year.

Who It Affects
Montgomery County residents and shoppers who buy spirituous or vinous liquors in the county, who would pay a 5% tax on those purchases.
The Montgomery County district attorney's office, which would receive the tax revenue to fund its operations.

Key Provisions
Imposes a 5% county sales tax on the wholesale and retail price (excluding taxes) of spirituous or vinous liquors sold in Montgomery County by the ABC Board and its successors.
Tax is collected from wholesale and retail purchasers at the time the price is paid.
Proceeds are deposited into the Montgomery County general fund and distributed to the district attorney's office for its operations.
ABC Board may withhold up to 5% of the tax collected for administration and collection costs, not to exceed $2,000 per year.
Effective date: 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: Montgomery County