SB25 Alabama 2025 Session

Summary

Primary Sponsor

Garlan GudgerSenator

Republican

Session

2025 Regular Session

Title

Community development districts; alcoholic beverage tax in certain districts, distribution of proceeds provided for

Summary

SB25 redirects alcohol tax proceeds from county community development districts to a county grants fund for education, civic, community, and tourism activities, distributed based on legislators' recommendations proportional to the population they represent.

What This Bill Does

It requires that those tax proceeds 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 are awarded based on recommendations from legislators representing portions of the county, in proportion to the population they represent. If a legislative seat is vacant, funds for that portion may be distributed with approval from any two other legislators representing portions of the county.

Who It Affects

• Counties with community development districts that collect the alcohol tax; the proceeds will go into a county special fund to support grants for education, civic, community, and tourism activities within the county.
• State legislators who represent portions of a county; they determine how grants are distributed based on population shares, and the distribution process includes a vacancy provision requiring approval from two other legislators.

Key Provisions

• Proceeds from the alcohol sales tax collected in certain 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 are awarded based on the recommendations of legislators representing portions of the county, proportional to the population represented by each legislator.
• If a legislative position representing a portion of the county is vacant, the funds for that portion may be distributed upon approval of any two other legislators representing portions of the county.
• The act becomes effective June 1, 2025.

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