HB407 Alabama 2017 Session

Summary

Primary Sponsor

Jim HillRepresentative

Republican

Session

Regular Session 2017

Title

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

Summary

HB407 would levy a 5% county sales tax on liquor sold in St. Clair County by the Alcoholic Beverage Control Board, with the revenue split to the District Attorney’s Office, Juvenile Services, and the Circuit Clerk.

What This Bill Does

Imposes a 5% tax on the wholesale and retail price (excluding taxes) of spirituous or vinous liquors sold in St. Clair County by the ABC Board or its stores. The tax is collected by the ABC Board at the time the wholesale or retail price is paid and deposited into the county general fund. Net proceeds are distributed as 40% to the District Attorney's Office, 40% to the Juvenile Court, and 20% to the Circuit Clerk; the Board may withhold up to 5% of the tax collected for administrative and collection costs, not to exceed $2,000 per year. The act becomes effective on the first day of the third month after it is passed and approved by the Governor, or otherwise becoming law.

Who It Affects

• Purchasers of liquor in St. Clair County (retail and wholesale) would pay the 5% tax when buying liquor from ABC Board stores.
• St. Clair County government offices that receive tax revenue (District Attorney's Office, Juvenile Services, Circuit Clerk) would use the funds for their operations and services.

Key Provisions

• Imposes a 5% sales tax on the wholesale and retail price, excluding taxes, of spirituous or vinous liquors sold in the county by the ABC Board or its stores.
• Tax collected at the time of payment and deposited into the county general fund; net proceeds distributed 40% to the District Attorney's Office, 40% to Juvenile Court, 20% to the Circuit Clerk.
• ABC Board may withhold up to 5% of the tax collected to cover administrative and collection costs, not to exceed $2,000 per year.
• Effective date: first day of the third month after passage and governor approval (or as otherwise 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

St. Clair County