SB5 Alabama 2021 1st Special Session
Bill Summary
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
Relating to community development districts; to amend Section 35-8B-1, Code of Alabama 1975, as last amended by Act 2021-463, 2021 Regular Session, to adjust the rate of taxation on the sale of alcoholic beverages in a community development district; and to make nonsubstantive, technical revisions to update the existing code language to current style.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| September 28, 2021 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB5 Alabama 2021 1st Special Session - Introduced |