SB384 Alabama 2021 Session
Bill Summary
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.
Relating to community development districts; to amend Section 35-8B-1, Code of Alabama 1975, as amended by Act 2020-176 of the 2020 Regular Session, to further provide for the taxation on the sale of alcoholic beverages in certain community development districts; and to add Section 35-8B-5, to the Code of Alabama 1975, to 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.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 6, 2021 | S | Assigned Act No. 2021-463. |
| May 6, 2021 | H | Signature Requested |
| May 6, 2021 | S | Enrolled |
| May 6, 2021 | S | Passed Second House |
| May 6, 2021 | H | Motion to Read a Third Time and Pass adopted Roll Call 1154 |
| May 6, 2021 | H | Third Reading Passed |
| April 29, 2021 | H | Read for the second time and placed on the calendar |
| April 20, 2021 | H | Read for the first time and referred to the House of Representatives committee on Economic Development and Tourism |
| April 20, 2021 | S | Motion to Read a Third Time and Pass adopted Roll Call 1087 |
| April 20, 2021 | S | Third Reading Passed |
| April 15, 2021 | S | Read for the second time and placed on the calendar |
| April 7, 2021 | S | Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB384 Alabama 2021 Session - Enrolled |
| Bill Text | SB384 Alabama 2021 Session - Introduced |
Source: Alabama Legislature