SB 309 — Relating to sales taxes; to provide for the additional state sales tax rate in ABC retail stores.

t-9 J« SB309 ENROLLED S3309SB309 RFUXNMY-2 A C T #2024 By Senator Livingston RFD:

to amend Sections 28-3-280 and 23-3-281,28-3-281, Code of Alabama 1975, to provide that the additional state sales tax rate assessed on alcoholic beverages sold in an ABC retail store shall be equal to the combined county and municipal general sales tax rate assessed in the county and municipality where the transaction occurs.

’■"§28-3-280 §28-3-230In ±n addition to all other taxes levied and collected on the sale of any alcoholic beverage.beverage, there is hereby levied an additional state sales tax in the amount of two percentequal to the combined county and municipal general sales tax rates levied or assessed in the county and municipality where the transaction occurs, applied to of the retail price, excluding taxes, on the sales of alcoholic beverages sold at retail by Alcoholic Beverage Control Board stores.

thereSuch istax herebyshall leviedbe an additional state sales tax in theaddition amount percentequal to theany combined county and municipalall generalother salestaxes taxcollected rateson leviedsales." or"§28-3-281 assessed(a) inThe theAlcoholic countyBeverage andControl municipalityBoard whereshall collect the transactionrevenues occurs,generated appliedby tothis e-—thearticle retailin price- excluding St on the salessame ofmanner alcoholicas beveragesother soldtaxes atand retailfees collected by Alcoholicit. Beverage Control Board stores.

Such tax shall be in addition to any and all other taxes collected on sales." "§28-3-231 (a) The Alcoholic Beverage Control Board shall collect the revenues generated by this article in the same manner as other taxes and fees collected by it.

(b) The Department of Revenue shall redistribute the Page 1 SB309 EEnrolled nproceeds rotherefrom llein dthe proceedsfollowing thmanner crcfrcrunless the-distribution foliois torotherwise unloco dictributio provided by loccllocal —octact:collected collectedwithin wirhin each locality to the respective localities.

(c-HH—(c)(1) The deporeo.or.oDeparcmentdepartment Department of Revenue shall withhold any reasonable charges incurred by the department in handling such taxes which charges shall be prorated on rhethe basis of the sum collected;

provided, however, such charges shall not exceed a sum equal to five percent of the amount collected-r.collected;.

{3}-An(2) omouncAn g-'amount equal to 25 percent ■hc-of Xthe proccedotax chollproceeds boshall dictributodbe codistributed the-to roopootivthe ountirespective ■.v.hcounties in which the oolloctod.taxes are collected, less costs as provided in subdivision (1) above;

1and 00(3) providedAn oubdivamount ^•onequal {!)to obovo;—ond75 {3)percent Anof tthe equaltax ■-—proceeds percentshall tho—co?:be distributed to the respective municipalities in which the taxes are collected, less costs as provided in subdivision (1) above.

proooodo(b)(d) choll—be—The dictributod—Department be-4----roepoetivof 1Revenue whichshall *-4rprepare 1and provideddistribute in—cubdiesuch {b-b(d)reports, Theforms, Departmentand ofother Revenueinformation shallas preparemay be necessary for the collection and distributedistribution suchof reports,the forms.said taxes." Section 2.

and other information as may be necessary for the collection and distribution of the said taxes." Section 2.

Page 2 SB309 Enrolled 3________________________________________________ President and Presj^^ngPresiding OffOfficer of the Senate ________________________________________________ Speaker of the House of Representatives SB309 6S Senate 25-Apr-24 I hereby certify that the within Act originated in and passed the SenateSenate. .

1\ Patrick Harris, SecretarySecretary. .

02-Mav-2402-May-24 By:

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