SB25ENROLLED
Page 0
SB25
PULXERR-2
By Senator Gudger
RFD: Tourism
First Read: 04-Feb-25
PFD: 20-Nov-24
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PFD: 20-Nov-24
Enrolled, An Act,
Relating to community development districts; to amend
Section 35-8B-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:
Section 1. Section 35-8B-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,
2025.
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2025.
________________________________________________
President and Presiding Officer of the Senate
________________________________________________
Speaker of the House of Representatives
SB25
Senate 20-Feb-25
I hereby certify that the within Act originated in and passed
the Senate.
Patrick Harris,
Secretary.
House of Representatives
Passed: 04-Mar-25
By: Senator Gudger
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