SB179 Alabama 2022 Session

Summary

Primary Sponsor

Garlan Gudger Senator

Republican

Session

Regular Session 2022

Title

Community Development Districts, certain districts meeting certain criteria in unincorp. area of county, rate of taxation on sale of alcoholic beverages specified, Sec. 35-8B-1 am'd.

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.

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.

Show more Show less

Subjects

Community Development Districts