HB75 Alabama 2016 Session

Summary

Primary Sponsor

Jack W. WilliamsSenator

Republican

Session

Regular Session 2016

Title

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

Summary

HB75 would create a 5% Mobile County sales tax on alcohol sold by the ABC Board, with the money going to the District Attorney Fund to support the DA's office and law enforcement.

What This Bill Does

Imposes a 5% county sales tax on the wholesale and retail price (excluding taxes) of spirituous or vinous liquors sold in Mobile County by the Alcoholic Beverage Control Board and its stores. The tax is collected by the board at the time the price is paid and distributed to the Mobile County District Attorney Fund for the DA's office operations and related law enforcement uses. The board may withhold up to 5% of the tax collected to cover administration and collection costs, not to exceed $2,000 per year. The tax becomes effective on the first day of the third month after passage and governor approval, or when it becomes law.

Who It Affects

• Alcohol purchasers in Mobile County who buy liquor from ABC Board stores; they would pay an additional 5% tax on the price.
• The Alcoholic Beverage Control Board and its successors; they would collect the tax and distribute it as specified.
• Mobile County District Attorney's Office; it would receive funds from the tax to support its operations and related law enforcement activities.

Key Provisions

• Imposes a 5% sales tax on the wholesale and retail price (excluding taxes) of spirituous or vinous liquors sold in Mobile County by the ABC Board or its stores.
• Tax is collected from wholesale and retail purchasers at the time of payment and distributed to the Mobile County District Attorney Fund for the DA's Office and related law enforcement uses.
• ABC Board may withhold up to 5% of the tax collected to cover administration and collection costs, not to exceed $2,000 per year.
• Effective date: the first day of the third month after passage and governor's approval, or otherwise becoming 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

Mobile County