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 language regarding the distribution of grants. It removes the phrase "in which the funds were collected" and specifies that grants will be awarded based on the recommendations of each legislator representing a portion of the county, taking into account the proportion of the population they represent. The act is set to become effective on June 1, 2025.

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