SB179 Alabama 2022 Session

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.

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.