- (a) Notwithstanding any other provision of law, beginning on October 1, 2021, any proceeds of the sales tax on alcoholic beverages collected by a county in a community development district as provided in Section 35-8B-1(a)(2), (i)(2), and (q)(2), shall be deposited into a special fund in the county treasury to be used for grants to support education, civic, community, and tourism activities within the county in which the taxes were collected.
- (b) Grants awarded pursuant to subsection (a) shall be distributed based on the recommendation of each legislator representing a portion of the county, based on the proportion of the population he or she represents in the county. In the event that a legislative position is vacant, the funds allocated to that portion of the county may be distributed upon approval of any other two legislators representing a portion of the county.
(Act 2021-463, §2; Act 2025-112, §1.)