SB5 Alabama 2021 1st Special Session
In Committee
Bill Summary
Sponsors
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
<p class="bill_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</p><p class="bill_description">
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</p><p class="bill_description">
This bill would also make nonsubstantive,
technical revisions to update the existing code
language to current style</p><p class="bill_entitled_an_act"> 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.
</p>
Subjects
Community Development Districts
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 |