HB 320

Relating to St. Clair County; levying a sales tax on the retail and wholesale price of all spirituous or vinous liquors sold in the county, and providing for disposition of the proceeds.

Section 1

Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, now appearing as Section 104 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, in St. Clair County, there is hereby levied and shall be collected a sales tax at the rate of five percent upon the wholesale and retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns. The county tax herein levied shall be collected by the board, its successors, or assigns, from the wholesale and retail purchaser at the time the wholesale or retail price is paid. The tax shall be collected as are other taxes on alcoholic beverages and deposited into the county general fund to be distributed as follows: (1) Forty percent of the net proceeds shall be distributed to the St. Clair County District Attorney's Office, District Attorney Fund, for operation of the office. (2) Forty percent of the net proceeds shall be distributed to the Office of the St. Clair County District Judge to be used to provide services for juveniles of St. Clair County. (3) Twenty percent of the net proceeds shall be distributed to the Office of the St. Clair County Circuit Clerk for the operation of the office. The Alcoholic Beverage Control Board may withhold five percent of the tax collected under this act for costs for administration and collection not to exceed two thousand dollars ($2,000) per year.

Section 2

This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.