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 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 county where the taxes were collected.

Additionally, the bill changes the process for distributing these grants. It removes the previous requirement that grants be distributed based on the location of the funds collected and instead stipulates that the distribution will be based on the recommendations of each legislator representing a portion of the county, reflecting the proportion of the population they represent. The act is set to take effect on June 1, 2025.

Statutes affected:
Introduced: 35-8B-5
Enrolled: 35-8B-5