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FISCAL NOTE
Senate Bill 194
Committee: Tourism Sponsor: Senator Steve Livingston
Analyst: Tiffany Weaver Date: 05/31/2023
Senate Bill 194as introduced creates wholesaler and retail licenses to be issued by the
Alcoholic Beverage Control (ABC) Board, to distribute and sell mixed spirit beverages, which
could increase receipts to the State General Fund by an estimated $44,300 and increase receipts
to the Board by an estimated $5.5 million to issue the following licenses in the following
amounts:
License Type Fee
Mixed spirit beverage wholesaler license
$550, $200 for each additional
warehouse
Beer, wine, and mixed spirit beverage wholesaler license
$1,000, $200 for each additional
warehouse
Limited mixed spirit beverage expanded retail license $500
Further, this bill levies a privilege or excise tax on the volume of sales of mixed spirit beverages
at $.98 per 12 fluid ounces or fractional part thereof which would be distributed as follows:
•State General Fund - $0.65 per 12 fluid ounces
•ABC Board - $0.10 per 12 fluid ounces
•Alabama Law Enforcement Agency / ABC Board - $0.15 per 12 fluid ounces
•Treasury of the municipality or county where sold - $0.08 per 12 fluid ounces.
According to the Board, estimated tax receipts generated from this new tax levy would generate
$3.9 million for an estimated loss of $890,000 annually.