Each county and municipality is authorized to fix a reasonable privilege or license fee on retail, importer and wholesale licensees, for the purpose of covering the cost of administration, but not to generate revenue. Provided, however, that a county or municipality shall levy no license or privilege tax or other charge for the privilege of doing business as a beer wholesaler, importer or retailer which shall exceed one-half the amount of the state license fee.
Structure Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.
Article 5B - Excise Tax on Beer.
Section 28-3-191 - Transactions Between Wholesalers And/or Distributors Exempt From Article.
Section 28-3-192 - Unlawful Acts and Offenses; Penalties.
Section 28-3-194 - County and Municipal License Fees.
Section 28-3-195 - Legislative Intent.
Section 28-3-196 - Revenue Loss Phase-Out System.
Section 28-3-197 - Supplemental Revenue Loss Phase-Out System.
Section 28-3-198 - Meaning of Words and Phrases.
Section 28-3-199 - Repeal of Certain Local Taxes and Licenses.