Under existing law, there is a process for establishing a community development district. Once established, certain entities within a community development district may sell alcoholic beverages under certain circumstances after licensure by the Alcoholic Beverage Control Board.
This bill would further provide for the taxation on the sale of alcoholic beverages in certain community development districts and would provide that proceeds from the sales tax would be deposited into a special fund in the county treasury to be used for grants to support education, civic, community, and tourism activities within the counties in which the districts are located.
Assigned Act No. 2021-463.
Signature Requested
Enrolled
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 1154
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on Economic Development and Tourism
Motion to Read a Third Time and Pass adopted Roll Call 1087
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development
Source: Alabama Legislature