SB312 Alabama 2017 Session

Summary

Primary Sponsor

Tom Whatley

Republican

Session

Regular Session 2017

Title

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

Summary

SB312 would impose a 5% Lee County sales tax on spirituous or vinous liquors and direct the revenue to the Circuit Clerk and District Attorney offices.

What This Bill Does

SB312 would levy a 5% sales tax on the wholesale and retail price (excluding taxes) of spirituous or vinous liquors sold in Lee County by the Alcoholic Beverage Control Board or its stores. The tax would be collected from the purchaser at the time of payment and deposited into the Lee County general fund. Net proceeds would be distributed with 20% going to the Circuit Clerk's Fund and 80% to the District Attorney's Office for their operations. The Alcoholic Beverage Control Board may withhold up to 5% of the tax collected for administration and collection costs, not to exceed $2,000 per year; the act would take effect on the first day of the third month after passage and governor approval.

Who It Affects

• Alcohol purchasers in Lee County (consumers and businesses) would pay a 5% tax on their liquor purchases.
• Lee County government offices—the Circuit Clerk's Fund and the District Attorney's Office—would receive portions of the tax revenue (20% and 80%, respectively) to support their operations.

Key Provisions

• Imposes a 5% sales tax on the wholesale and retail price (excluding taxes) of spirituous or vinous liquors sold in Lee County by the ABC Board or its stores.
• Tax collected from the purchaser at the time of payment and deposited into the Lee County general fund; base price excludes other taxes.
• Net proceeds distributed as 20% to the Circuit Clerk's Fund and 80% to the District Attorney's Office for their 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 is the first day of the third month after passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Lee County