SB168 Alabama 2021 Session

Summary

Primary Sponsor

Andrew JonesSenator

Republican

Session

Regular Session 2021

Title

Etowah Co., beer tax, distrib, to local boards of education further specified, Sec. 45-28-20 am'd.

Summary

SB168 changes how Etowah County distributes the county beer tax, directing portions to general funds and local boards of education with retroactive effect to 2017.

What This Bill Does

It sets who collects and distributes the Etowah County beer tax (the county judge of probate) and lays out a location-based distribution scheme. The tax revenue is allocated among the Etowah County General Fund, municipal general funds, and local boards of education (Etowah County BOE, Gadsden City BOE, and Attalla City BOE), with the boards’ shares divided pro rata based on each board’s average daily membership and used for capital outlay, renovation, repairs, and to preserve teacher units under the State Foundation Program. The act is retroactive to October 1, 2017.

Who It Affects

• Etowah County General Fund — receives a portion of beer tax proceeds under the new distribution rules.
• Municipal general funds within Etowah County — receive a portion of beer tax proceeds, with amounts varying by where beer is sold (inside city limits, outside city limits but within police jurisdiction, etc.).
• Local boards of education (Etowah County Board of Education, Gadsden City Board of Education, Attalla City Board of Education) — receive a portion allocated pro rata based on average daily membership to be used for capital outlay, renovations, repairs, and preserving teacher units under the State Foundation Program.
• County and municipal tax administration entities (county judge of probate and local governments) — affected by changes to collection and distribution of beer tax revenue.

Key Provisions

• Provision 1: Amends Section 45-28-20 to specify how Etowah County beer tax proceeds are distributed.
• Provision 2: The beer tax is collected by the county judge of probate and distributed to the Etowah County General Fund, municipal general funds, and local boards of education according to location-based rules.
• Provision 3: Local boards of education shares are allocated pro rata among the Etowah County BOE, Gadsden City BOE, and Attalla City BOE based on the most recent average daily membership, for capital outlay, renovations, repairs, and preserving teacher units under the State Foundation Program.
• Provision 4: The act includes numerous location-specific distribution formulas (depending on whether beer is sold inside a municipality with or without a board of education, or outside city limits but within police jurisdiction, etc.).
• Provision 5: The provisions are retroactive to October 1, 2017, and the act becomes law following governor approval or as otherwise provided.
• Provision 6: The act is described as remedial and curative to clarify legislative intent and to align with longstanding county practice.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Etowah County