HB354INTRODUCED
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HB354
RP3BMMN-1
By Representative Shedd
RFD: Urban and Rural Development
First Read: 21-Mar-24
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5 RP3BMMN-1 03/18/2024 PMG (L)PMG 2024-1114
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First Read: 21-Mar-24
SYNOPSIS:
Community development districts, which are
established by law, allow the sale of alcoholic
beverages within the boundaries of a district under
certain circumstances. Certain community development
districts authorize a sales tax that is deposited into
a special fund in the county treasury of the county
where the district is located and provides for
distributions of those tax proceeds.
This bill would provide that the tax proceeds
would be awarded as grants based on the recommendation
of each legislator representing a portion of the county
in proportion to the population of the county which the
legislator represents.
A BILL
TO BE ENTITLED
AN ACT
Relating to community development districts; to amend
Section 33-8B-5, Code of Alabama 1975; to further provide for
distribution of tax proceeds from alcoholic beverage sales in
certain community development districts.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
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BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 33-8B-5, Code of Alabama 1975, is
amended to read as follows:
"ยง35-8B-5
(a) Notwithstanding any other provision of law,
beginning on October 1, 2021, any proceeds of the sales tax on
alcoholic beverages collected by a county in a community
development district as provided in Section 35-8B-1(a)(2),
(i)(2), and (q)(2), shall be deposited into a special fund in
the county treasury to be used for grants to support
education, civic, community, and tourism activities within the
county in which the taxes were collected.
(b) Grants awarded pursuant to subsection (a) shall be
distributed based on the recommendation of each legislator
representing a portion of the county in which the funds were
collected, based on the proportion of the population he or she
represents in the county."
Section 2. This act shall become effective on June 1,
2024.
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