SB392 Alabama 2017 Session

Summary

Primary Sponsor

Jim McClendon

Republican

Session

Regular Session 2017

Title

St. Clair Co., alcoholic beverages, beer tax, distribution of proceeds of the uniform beer tax, Sec. 28-3-190 am'd.

Summary

SB392 would let St. Clair County decide how part of the beer tax money for libraries or bookmobiles is distributed to those libraries or bookmobiles.

What This Bill Does

It amends Section 28-3-190 to allow the St. Clair County Commission to determine in what way the library or bookmobile portion of the county's share of the uniform beer tax is distributed to libraries or bookmobiles. The rest of the beer tax distribution formula for the county—such as allocations to municipalities, Road and Building Fund, the Board of Education, the Library Board, and the county General Fund—remains in place. This change gives the county more local control over funding for libraries and bookmobiles without altering the overall tax rate or collection process.

Who It Affects

• Libraries and bookmobiles in St. Clair County, which could receive funding directly as the County Commission determines.
• St. Clair County Commission and the county government, which would gain the authority to decide how the library/bookmobile funds are allocated.

Key Provisions

• Amends Section 28-3-190 to authorize the St. Clair County Commission to distribute the portion of the uniform beer tax proceeds designated for libraries or bookmobiles to those libraries or bookmobiles as the Commission determines.
• Maintains the existing distribution framework for the rest of the county's beer tax proceeds (municipal shares, Road and Building Fund, Board of Education, Library Board, General Fund) with the library portion now guided by the County Commission's determinations.
• Keeps the existing tax collection, reporting, and enforcement provisions intact and describes no change to the overall tax rate.
• Effective date: becomes law on the date specified in the act (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

Taxation