HB379 Alabama 2017 Session

Summary

Primary Sponsor

Jimmy Martin

Republican

Session

Regular Session 2017

Title

Autauga, Chilton, and Elmore Co's., alcoholic beverages sold in state ABC stores, sales and use tax, add, distrib. for district attorney

Summary

HB379 would impose a 5% sales tax on liquor sold in Autauga, Chilton, and Elmore Counties to fund the 19th Judicial Circuit district attorney's office.

What This Bill Does

It creates a 5% tax on the wholesale and retail price of all spirituous or vinous liquors sold in the 19th Judicial Circuit by the Alabama Alcoholic Beverage Control Board stores. The tax is collected by the ABC Board from the wholesale and retail purchaser at the time of payment and deposited into the counties' general funds to be distributed to the district attorney's office for its operations. The ABC 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 would take effect on the first day of the third month after the bill is enacted and approved by the Governor (or as otherwise law).

Who It Affects

• Liquor retailers and wholesalers in Autauga, Chilton, and Elmore Counties who sell spirituous or vinous liquors; they would collect and remit the 5% tax to the ABC Board.
• The 19th Judicial Circuit district attorney's office (and the counties' general funds), which would receive the tax revenues to fund the district attorney's operations.

Key Provisions

• Imposes a 5% sales tax on the wholesale and retail price of spirituous or vinous liquors sold in Autauga, Chilton, and Elmore Counties by the ABC Board stores or successors.
• Tax is collected by the ABC Board from the wholesale and retail purchaser at the time the price is paid and deposited into the counties' general funds for distribution to the 19th Judicial Circuit district attorney's office.
• The ABC Board may retain 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 following enactment and Governor approval, or as otherwise provided by 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

Autauga County