The bill amends Section 35-8B-5 of the Code of Alabama 1975 to modify the distribution of sales tax proceeds from alcoholic beverage sales within community development districts. Specifically, it establishes that starting October 1, 2021, these tax proceeds collected by a county will be deposited into a special fund in the county treasury. The funds are designated for grants that support education, civic, community, and tourism activities within the respective county.

Additionally, the bill changes the criteria for how grants are awarded. It removes the phrase "in which the funds were" from the existing law, allowing grants to be distributed based on the recommendation of each legislator representing a portion of the county, rather than being limited to the area where the funds were collected. The act is set to take effect on June 1, 2024.

Statutes affected:
Introduced: 33-8B-5
Engrossed: 35-8B-5