SB286 Alabama 2017 Session

Summary

Primary Sponsor

Dick Brewbaker

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

SB286 would impose a 5% sales tax on spirituous or vinous liquors sold in Autauga, Chilton, and Elmore counties, with revenue funding the 19th Judicial Circuit district attorney's office and administrative costs for the ABC Board.

What This Bill Does

It creates a 5% tax on the wholesale and retail price (excluding other taxes) of liquor sold by the ABC Board in the three counties. The tax is collected at the point of sale and deposited into each county's general fund to be distributed to the 19th Judicial Circuit district attorney's office for its operations. The ABC Board may keep up to 5% of the tax revenue to cover administration and collection costs, not to exceed $2,000 per year. The law becomes effective on the first day of the third month after passage and governor approval (or it becoming law).

Who It Affects

• Liquor purchasers and businesses in Autauga, Chilton, and Elmore counties who buy spirituous or vinous liquors sold by the ABC Board, as they would pay a 5% tax on the price of liquor at sale.
• Alcoholic Beverage Control Board and the 19th Judicial Circuit district attorney's office in those counties, which would collect the tax, administer its collection, and distribute the revenue to DA operations (with up to $2,000 per year allowed for administrative costs).

Key Provisions

• Imposes a 5% tax on the wholesale and retail price, excluding taxes, of spirituous or vinous liquors sold in Autauga, Chilton, and Elmore counties by the ABC Board or its successors.
• Tax collected by the ABC Board at the time of sale and deposited into each county's general fund for distribution to the 19th Judicial Circuit district attorney's office for its operations.
• 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: first day of the third month after passage and governor approval (or 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

Autauga County