HB281 Alabama 2016 Session

Summary

Primary Sponsor

Dimitri Polizos

Republican

Session

Regular 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 impose a 5% tax on the sale of spirituous or vinous liquors, with the revenue funding the county district attorney’s office and administered by the ABC Board.

What This Bill Does

Imposes a 5% sales tax on the wholesale and retail price of liquor sold in Montgomery County through the ABC Board or its successors. The tax is collected at the time of sale and deposited into the county general fund to be used for the Montgomery County district attorney’s office. The ABC Board may retain up to 5% of the tax proceeds for administration and collection costs, not to exceed $2,000 per year. The act becomes effective on the first day of the third month after passage and approval.

Who It Affects

• Montgomery County residents and visitors who purchase spirituous or vinous liquors in the county; they would pay an added 5% tax at purchase.
• Alcoholic Beverage Control Board (and its stores) that collects the tax and deposits it into the county general fund, with the Montgomery County district attorney’s office receiving the funds for its operations; the Board may retain a small portion for admin costs.

Key Provisions

• A 5% sales tax on the wholesale and retail price (excluding taxes) of spirituous or vinous liquors sold in Montgomery County by the ABC Board or its successors.
• Tax collection occurs at the time of purchase and is deposited into the Montgomery County general fund to support the district attorney’s office.
• The 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 act takes effect on the first day of the third month after it is enacted and approved.

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