HB580 By Representative Hill (M) RFD Shelby County Legislation Rd 1 30-APR-15

A BILL TO BE ENTITLED AN ACT

Relating to Shelby County; levying a sales tax on the retail and wholesale price of all spirituous or vinous liquors sold in the county, and providing for disposition of the proceeds from the sales taxes.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

Section 1. Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Shelby County there is hereby levied and shall be collected a sales tax at the rate of five percent upon the wholesale and retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns. The county tax herein levied shall be collected by the board, its successors, or assigns, from the wholesale and retail purchaser at the time the wholesale or retail price is paid. The tax shall be collected as are other taxes on alcoholic beverages and distributed to the Shelby County District Attorney's Office for deposit into the District Attorney Fund. The proceeds shall be distributed by the District Attorney's Office as follows:

Forty-five percent of the proceeds shall be retained by the office of the District Attorney in the District Attorney Fund for the operation of a special District Attorney's Narcotic Investigation Unit or a Special Prosecution Unit or a Combined Unit; 40 percent of the proceeds shall be distributed to the Shelby County Drug Enforcement Task Force for the use and benefit of the entity for drug investigations and drug abuse awareness, provided that, if the entity for any reason cease to exist or fail to perform functions consistent with the entity's stated purpose, the funds may be redirected at the sole discretion of the District Attorney for any law enforcement purpose consistent with the stated purpose of the Shelby County Drug Enforcement Task Force; and 15 percent of the proceeds shall be distributed by the District Attorney for the purpose of child protection and investigation or counseling related to child abuse, or both investigation and counseling.

The Alcoholic Beverage Control Board may withhold five percent of the tax collected under this act for costs of administration and collection not to exceed two thousand dollars ($2,000) per year.

Section 2. This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.

Shelby County

Alcoholic Beverages

Alcoholic Beverage Control Board

Tax

Counties

Sales and Use Tax

District Attorneys