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

Additionally, the bill specifies that grants will be distributed based on recommendations from legislators representing portions of the county, with a notable change: if a legislative position is vacant, the funds for that area can be allocated with the approval of any two other legislators from the county. This amendment aims to ensure that funds continue to be effectively distributed even in the absence of a legislator. The act is set to take effect on June 1, 2025.

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