FISCAL NOTE

Senate Bill 384 as passed the Senate allows counties, beginning October 1, 2021, to levy sales tax on the sale of alcoholic beverages in certain community development districts at the same rate as the sale of beer and wine in the largest municipality in the county in which the district is established. This bill provides that the tax proceeds 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, and that the grants shall be distributed based on the recommendations of each legislator representing a portion of the county in which the funds are collected, based on the proportion of the population the legislator represents in the county.