| 15 | + | SYNOPSIS: |
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| 16 | + | Community development districts, which are |
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| 17 | + | established by law, allow the sale of alcoholic |
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| 18 | + | beverages within the boundaries of a district under |
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| 19 | + | certain circumstances. Certain community development |
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| 20 | + | districts authorize a sales tax that is deposited into |
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| 21 | + | a special fund in the county treasury of the county |
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| 22 | + | where the district is located and provides for |
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| 23 | + | distributions of those tax proceeds. |
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| 24 | + | This bill would provide that the tax proceeds |
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| 25 | + | would be awarded as grants based on the recommendation |
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| 26 | + | of each legislator representing a portion of the county |
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| 27 | + | in proportion to the population of the county which the |
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| 28 | + | legislator represents. |
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| 23 | | - | Section 1. Section 35-8B-5, Code of Alabama 1975, is |
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| 24 | | - | amended to read as follows: |
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| 25 | | - | "§35-8B-5 |
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| 26 | | - | (a) Notwithstanding any other provision of law, |
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| 27 | | - | beginning on October 1, 2021, any proceeds of the sales tax on |
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| 28 | | - | alcoholic beverages collected by a county in a community |
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| 29 | | - | development district as provided in Section 35-8B-1(a)(2), |
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| 30 | | - | (i)(2), and (q)(2), shall be deposited into a special fund in |
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| 31 | | - | the county treasury to be used for grants to support |
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| 32 | | - | education, civic, community, and tourism activities within the |
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| 33 | | - | county in which the taxes were collected. |
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| 34 | | - | (b) Grants awarded pursuant to subsection (a) shall be |
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| 35 | | - | distributed based on the recommendation of each legislator |
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| 36 | | - | representing a portion of the county in which the funds were |
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| 37 | | - | collected, based on the proportion of the population he or she |
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| 66 | + | BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: |
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| 67 | + | Section 1. Section 33-8B-5, Code of Alabama 1975, is |
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| 68 | + | amended to read as follows: |
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| 69 | + | "§35-8B-5 |
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| 70 | + | (a) Notwithstanding any other provision of law, |
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| 71 | + | beginning on October 1, 2021, any proceeds of the sales tax on |
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| 72 | + | alcoholic beverages collected by a county in a community |
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| 73 | + | development district as provided in Section 35-8B-1(a)(2), |
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| 74 | + | (i)(2), and (q)(2), shall be deposited into a special fund in |
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| 75 | + | the county treasury to be used for grants to support |
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| 76 | + | education, civic, community, and tourism activities within the |
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| 77 | + | county in which the taxes were collected. |
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| 78 | + | (b) Grants awarded pursuant to subsection (a) shall be |
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| 79 | + | distributed based on the recommendation of each legislator |
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| 80 | + | representing a portion of the county in which the funds were |
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