(a) License fees for licenses issued by the board. The following annual license fees are levied and prescribed for licenses issued and renewed by the board pursuant to the authority contained in this chapter:
(b) Payment, collection and administration. All license and filing fees levied or authorized by this chapter, other than those levied by a municipality, shall be paid to the board. All filing and license fees paid to the board shall be paid into the State Treasury to the credit of the Beer Tax and License Fund of the board and each month's receipts shall be distributed to the State General Fund no later than the end of the following month. All license fees levied by any county and paid the board shall be paid not later than the last day of the month following the month of collection to the county governing body which shall distribute the proceeds thereof.
Structure Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 7 - Importation, Distribution, and Sale of Table Wine.
Section 28-7-2 - Legislative Intent; Purpose of Chapter.
Section 28-7-4 - By and to Whom Table Wine May Be Sold.
Section 28-7-5 - Authority of Board to Issue Licenses; County or Municipal Approval.
Section 28-7-6 - Application for License; Filing Fee, License Fee and Bond.
Section 28-7-7 - Issuance of License, Generally.
Section 28-7-8 - Wine Retailer's License.
Section 28-7-9 - Wine Wholesaler's License; Bond.
Section 28-7-12 - License Renewal.
Section 28-7-16 - Tax on Sale of Table Wine; Disposition of Proceeds.
Section 28-7-17 - Regulations of Board; Evidence Thereof.
Section 28-7-18 - Sales by Manufacturers; Levy of Tax.
Section 28-7-19 - Sales by Wholesalers.
Section 28-7-20 - Sales by Retailers.
Section 28-7-22 - Interlocking Businesses and Interests Prohibited.