HB394 Alabama 2017 Session

Summary

Primary Sponsor

Dimitri Polizos

Republican

Session

Regular Session 2017

Title

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

Summary

HB394 would create a 5% Montgomery County sales tax on spirituous or vinous liquors sold through the ABC Board, with the revenue funding the county district attorney's office.

What This Bill Does

It imposes a 5% tax on the wholesale and retail price of all spirituous or vinous liquors sold in Montgomery County by ABC stores, excluding other taxes. The tax is collected by the Alcoholic Beverage Control Board at the time of purchase and deposited into the county general fund. The funds are then distributed to the Montgomery County district attorney's office to support its operations, and the Board may deduct up to 5% of the tax collected for administrative costs, not to exceed $2,000 per year.

Who It Affects

• Residents and visitors who buy spirituous or vinous liquors in Montgomery County; their purchase price will include the new 5% county tax.
• The Alcoholic Beverage Control Board (as the tax collector) and the Montgomery County District Attorney's Office (as the recipient of the funds to support operations); the Board may deduct up to 5% for admin costs, capped at $2,000 annually.

Key Provisions

• Levies a 5% county sales tax on the wholesale and retail price of spirituous or vinous liquors sold in Montgomery County by the ABC Board or its successors.
• Taxed amounts exclude other taxes and are collected from the wholesale and retail purchaser at the time of payment; proceeds go to the Montgomery County general fund to be distributed to the district attorney's office for operation.
• The ABC Board may withhold 5% of the tax collected for administration and collection costs, not to exceed $2,000 per year.
• Effective date is the first day of the third month after passage and approval by the Governor (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

Montgomery County