Alabama Code (Last Updated: November 28, 2014) |
Title28 INTOXICATING LIQUOR, MALT BEVERAGES AND WINE. |
Chapter3. REGULATION AND CONTROL OF ALCOHOLIC BEVERAGES IN WET COUNTIES. |
Article5B. Excise Tax on Beer. |
§28-3-194. County and municipal license fees.
Latest version.
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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.