This subpart shall apply in all counties in this state of 600,000 population or more according to the last or any succeeding federal census. This subpart shall not repeal or affect any license or tax levied or imposed by or under Chapter 1, Title 29 of the 1958 Recompiled Code of Alabama. This subpart shall have the effect of repealing any act now in effect in all counties in this state of 600,000 population or more according to the last or any succeeding federal census which levies a license tax on the sale of alcoholic, spirituous, vinous, or fermented liquor, and specifically to repeal Act 559 of the 1959 Regular Session of the Legislature of Alabama, approved November 15, 1959; provided that the repeal of the statute or statutes, shall not abate in any manner the taxes or licenses accrued thereunder to October 1, 1965, and the limitations and penalties therein provided for the collection thereof.
Structure Code of Alabama
Chapter 37 - Jefferson County.
Section 45-37-243 - Application and Effect of Subpart.
Section 45-37-243.01 - Definitions.
Section 45-37-243.02 - Levy of Tax.
Section 45-37-243.03 - Rulemaking Authority; Powers.
Section 45-37-243.04 - Bonds or Securities.
Section 45-37-243.05 - Permit Required.
Section 45-37-243.06 - Records; Inspection.
Section 45-37-243.07 - Violations; Contraband Beverages.
Section 45-37-243.08 - Appeals From Assessments.
Section 45-37-243.09 - Distribution of Taxes.
Section 45-37-243.10 - Exemption.
Section 45-37-243.11 - Indigent Care Fund.
Section 45-37-243.12 - Enforcement of Subpart.
Section 45-37-243.13 - Violations.