HB281 By Representative Polizos RFD Montgomery County Legislation Rd 1 23-FEB-16

A BILL TO BE ENTITLED AN ACT

Relating to Montgomery 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.

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 Montgomery 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 deposited into the county general fund to be distributed to the Montgomery County district attorney's office, district attorney fund, for the operation of the office. The Alcoholic Beverage Control Board may withhold five percent of the tax collected under this act for costs for 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.

Montgomery County

Alcoholic Beverages

Alcoholic Beverage Control Board

Counties

Taxation

Sales and Use Tax

District Attorneys