Senate Tourism Committee gives SB25 a favorable report to consolidate Cullman County development-district alcohol tax funds

Senate Tourism Committee members gave SB 25 a favorable report after sponsor Senator Gudger explained the bill would consolidate two local alcohol-tax funds tied to a community development district in Cullman County into a single fund to simplify accounting and continue supporting education, civic, community and tourism activities.

Senator Gudger, the bill sponsor, told the committee, “This particular bill deals with community development districts.” He said the district had previously added a tax on alcohol sales and later added another tax for beer and wine; the bill would place both levies into one fund. “Rachel Riddle … says, y'all really need to put that into one fund,” Gudger said, adding the change would avoid “two different checking accounts and two different sets of books at the end of the year for the examiner.”

The senator said the statutory authority is statewide but that the bill has local application for Cullman County only and that proceeds support education, civic, community and tourism activities within the county. Committee members called the roll and the chair announced the bill received a favorable report. During the vote Senator Singleton said, “I have a reservation,” which the chair recorded; the committee otherwise recorded affirmative responses.

The bill presentation and the committee action were brief. No amendments, dollar amounts, or effective dates were discussed on the record. The transcript records the committee chair thanking the sponsor and announcing the favorable report.

The committee did not provide additional details in the record about how the consolidated fund will be administered, whether any changes to rate-setting or local approvals are required, or the timeline for implementation. Those details were not specified in the meeting record.