1 SB168
2 208682-2
3 By Senator Jones (N & P)
4 RFD: Local Legislation
5 First Read: 02-FEB-21
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 SB168
1 SB168
2
3
4 With Notice and Proof
5
6 ENROLLED, An Act,
7 Relating to Etowah County; to amend Section 45-28-20
8 of the Code of Alabama 1975, to further provide for the
9 distribution of county levelized beer tax to certain specified
10 local boards of education in the county; and to provide for
11 retroactive effect.
12 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
13 Section 1. Section 45-28-20 of the Code of Alabama
14 1975, is amended to read as follow:
15 "45-28-20.
16 "Notwithstanding any other provision of law, in
17 Etowah County, the beer taxes imposed pursuant to Section
18 28-3-190, Code of Alabama 1975, shall be collected by the
19 county judge of probate commission and distributed as follows:
20 "The entire amount of tax shall be paid to the
21 Etowah County Commission and the net revenue, after
22 reimbursing the county general fund for all expenses incurred
23 in the administration and enforcement of the tax, shall be
24 distributed, as follows:
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1 "a. For beer delivered for retail sale within the
2 corporate limits of a municipality having a board of
3 education, all such of the proceeds shall be distributed
4 according to the following percentages: 20.83 1/3 percent to
5 the Etowah County General Fund; 58.33 1/3 percent to the
6 general fund of the municipality; 20.83 1/3 percent to the
7 local boards of education of Etowah County Board of Education,
8 the Gadsden City Board of Education, and the Attalla City
9 Board of Education, to be divided pro rata among them in
10 accordance with the most recent average daily membership
11 figures of the respective county or city board of education,
12 to be used for capital outlay purposes, renovation, and
13 repairs and to preserve teacher units under the State
14 Foundation Program.
15 "b. For beer delivered for retail sale outside the
16 city or town limits but within the police jurisdiction, of a
17 municipality having a board of education, all such of the
18 proceeds shall be distributed according to the following
19 percentages: 12.50 percent to the Etowah County Board of
20 Education, to be used for capital outlay purposes, renovation,
21 and repairs and to preserve teacher units under the State
22 Foundation Program; 20.83 1/3 percent to the local boards of
23 education in Etowah County Board of Education, the Gadsden
24 City Board of Education, and the Attalla City Board of
25 Education, to be divided pro rata among them in accordance
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1 with the most recent average daily membership figures of the
2 respective county or city board of education, to be used for
3 capital outlay purposes, renovation, and repairs and to
4 preserve teacher units under the State Foundation Program;
5 29.16 2/3 percent to the general fund of the municipality;
6 37.50 percent to the Etowah County General Fund.
7 "c. For beer delivered for retail sale within the
8 city or town limits of a municipality not having a board of
9 education, all such of the proceeds shall be distributed
10 according to the following percentages: 20.83 1/3 percent to
11 the Etowah County General Fund; 20.83 1/2 20.83 1/3 percent to
12 the local boards of education in Etowah County Board of
13 Education, the Gadsden City Board of Education, and the
14 Attalla City Board of Education, to be divided pro rata among
15 them in accordance with the most recent average daily
16 membership figures of the respective county or city board of
17 education, to be used for capital outlay purposes, renovation,
18 and repairs and to preserve teacher units under the State
19 Foundation Program; 33.33 1/3 percent to the general fund of
20 the municipality; 25.00 percent to the Etowah County General
21 Fund to be used for capital outlay purposes, renovation, and
22 repairs and to preserve teacher units under the State
23 Foundation Program.
24 "d. For beer delivered for retail sale outside the
25 city or town limits, but within the police jurisdiction of a
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1 municipality not having a board of education, all such of the
2 proceeds shall be distributed according to the following
3 percentages: 16.66 2/3 percent to the general fund of the
4 municipality; 20.83 1/3 percent to the local boards of
5 education in Etowah County Board of Education, the Gadsden
6 City Board of Education, and the Attalla City Board of
7 Education, to be divided pro rata among them in accordance
8 with the most recent average daily membership figures of the
9 respective county or city board of education, to be used for
10 capital outlay purposes, renovation, and repairs and to
11 preserve teacher units under the State Foundation Program;
12 25.00 percent to the Etowah County Board of Education to be
13 used for capital outlay purposes, renovation, and repairs and
14 to preserve teacher units under the State Foundation Program,;
15 37.50 percent to the Etowah County General Fund.
16 "e. For beer delivered for retail sale in locations
17 which are within the boundaries of Etowah County, Alabama, but
18 not within the corporate limits or police jurisdiction of any
19 municipality, all such of the proceeds shall be distributed
20 according to the following percentages: 20.83 1/3 percent to
21 the local boards of education in Etowah County Board of
22 Education, the Gadsden City Board of Education, and the
23 Attalla City Board of Education, divided in accordance with
24 the most recent average daily membership figures of the
25 respective county or city board of education to be used for
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1 capital outlay purposes, renovation, or repairs and to
2 preserve teacher units under the State Foundation Program;
3 25.00 percent to the Etowah County Board of Education, to be
4 used for capital outlay purposes, renovation, or repairs and
5 to preserve teacher units under the State Foundation Program,
6 37.50 percent to the Etowah County General Fund; 54.16 2/3
7 percent to the Etowah County General Fund.
8 "f. For draft beer sold and delivered within all
9 areas in Etowah County, all proceeds shall be distributed
10 according to the following percentage: 83.33 1/3 percent to
11 the local boards of education in Etowah County Board of
12 Education, the Gadsden City Board of Education, and the
13 Attalla City Board of Education, to be divided pro rata among
14 them in accordance with the most recent average daily
15 membership figure of the respective county or city board of
16 education to be used for capital outlay purposes, renovation,
17 and repairs and to preserve teacher units under the State
18 Foundation Program; 16.66 2/3 percent to municipalities in
19 Etowah County within which draft beer is sold at retail, to be
20 divided among them pro rata according to the population."
21 Section 2. The provisions of this act are remedial
22 and curative to clarify the legislative intent of the law in
23 accordance with the longstanding construction of Etowah County
24 and shall be retroactive to October 1, 2017.
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1 Section 3. This act shall be retroactive to October
2 1, 2017, following its passage and approval by the Governor,
3 or its otherwise becoming law.
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1
2
3
4 President and Presiding Officer of the Senate
5
6 Speaker of the House of Representatives
7 SB168
8 Senate 11-MAR-21
9 I hereby certify that the within Act originated in and passed
10 the Senate.
11
12 Patrick Harris,
13 Secretary.
14
15
16
17 House of Representatives
18 Passed: 27-APR-21
19
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21 By: Senator Jones
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Statutes affected:
Introduced: 45-28-20
Enrolled: 45-28-20