HB354 Alabama 2024 Session

Updated Feb 23, 2026

Notable

Summary

Primary Sponsor: Randall Shedd
Republican
Session: Regular Session 2024
Title: Community development districts; proceeds from alcoholic beverage tax in certain districts, distribution provide for
Summary: HB354 changes how county alcohol tax revenue from certain community development districts is used by creating a county grant fund for local education, civic, community, and tourism activities, with distributions guided by legislators' recommendations and county population.
What This Bill Does
It requires proceeds from the county sales tax on alcoholic beverages collected in community development districts to be deposited into a special fund in the county treasury. The funds are to be used to provide grants for education, civic, community, and tourism activities within the county where the taxes were collected. Grants are distributed based on the recommendations of legislators representing parts of the county, in proportion to the population they represent, and the act becomes effective June 1, 2024.

Who It Affects
Counties with community development districts and their residents, because the alcohol tax revenue from those districts will now flow into a county fund used for local grants.
State legislators representing portions of those counties, because their recommendations determine how grant money is awarded, proportional to the populations they represent.

Key Provisions
Proceeds from the county sales tax on alcoholic beverages collected in community development districts shall be deposited into a special fund in the county treasury to be used for grants supporting education, civic, community, and tourism activities within the county.
Grants from this fund shall be distributed based on the recommendation of each legislator representing a portion of the county, in proportion to the population the legislator represents.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Alcoholic Beverages & Tobacco