SB5 Alabama 2021 1st Special Session

Summary

Primary Sponsor

Garlan Gudger Senator

Republican

Session

First Special Session 2021

Title

Community Development District, adjust rate of taxation on sale of alcholic beverages, Sec. 35-8B-1 am'd.

Description

Under current law, the sale of any alcoholic beverages in any community development district is subject to a tax levied by the county equivalent to the tax levied on the sale of beer and wine in the largest municipality in the county in which the district is established.

This bill would provide that the sale of any alcoholic beverages in any community development district is subject to a tax levied by the county equivalent to the tax levied on the sale of liquor in the largest municipality in the county in which the district is established.

This bill would also make nonsubstantive, technical revisions to update the existing code language to current style.

Show more Show less

Subjects

Community Development Districts