HB320 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Jim HillRepresentative
Republican
Session: Regular Session 2019
Title: St. Clair Co., alcoholic beverages sold in state ABC stores, sales and use tax, add, distrib. for district attorney
Summary: HB 320 would impose a 5% county sales tax on liquor sold in St. Clair County and allocate the revenue to the District Attorney’s Office, juvenile services, and the Circuit Clerk through the Alcoholic Beverage Control Board.
What This Bill Does
It would levy 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 and its stores. The ABC Board would collect the tax at the time of sale and deposit it into the county general fund, then distribute the net proceeds: 40% to the District Attorney’s Office, 40% to services for juveniles under the County Judge, and 20% to the Circuit Clerk’s Office. The ABC Board could withhold up to 5% of the collected tax for administration and collection costs, not to exceed $2,000 per year. The law would take effect on the first day of the third month after passage and governor approval.

Who It Affects
Residents and shoppers in St. Clair County who purchase liquor, who would pay a 5% tax on those purchases
St. Clair County government offices that receive the tax proceeds (District Attorney’s Office, Juvenile Services funded by the County Judge’s office, and the Circuit Clerk), which would receive portions of the revenue for operations and services

Key Provisions
Imposes a 5% sales tax on the wholesale and retail price of all spirituous or vinous liquors sold in St. Clair County by the ABC Board or its stores
Tax is collected by the ABC Board from the purchaser at the time of payment and deposited into the county general fund
Net proceeds are distributed as follows: 40% to the District Attorney’s Office, 40% to juvenile services under the County Judge, and 20% to the Circuit Clerk’s Office
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: 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: St. Clair County