This bill proposes an amendment to the Constitution of Alabama of 2022, specifically concerning Marshall County, to designate it as a "wet county" for the purposes of state laws related to alcoholic beverages. The amendment would take effect on the first day of the month following its ratification based on a favorable vote. It would allow the Marshall County Commission to regulate the sale of alcoholic beverages in unincorporated areas of the county, which are defined as areas outside the corporate limits of municipalities with an elected mayor and council. The commission could require separate business licenses for entities selling alcoholic beverages and set additional requirements for on-premises consumption in line with the Alabama Beverage Control Board's regulations.
The bill outlines that the Marshall County Commission may impose additional sales and use taxes on the sale of alcoholic beverages in unincorporated areas, not to exceed the rates levied by any municipality in the county. Fifty percent of the tax proceeds would be distributed to the Marshall County Board of Education. The amendment would be self-executing, but the Legislature may enact further provisions to implement and regulate the sale of alcoholic beverages, including misdemeanor penalties for violations. An election will be held to ratify the proposed amendment, and upon approval by a majority of qualified electors, it will become valid as part of the Constitution of Alabama of 2022. The bill also includes instructions for the Code Commissioner to appropriately number and place the amendment in the constitution and make nonsubstantive revisions for style and uniformity.