2015 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 28-3-194 - County and municipal license fees.

AL Code § 28-3-194 (2015) What's This?
Section 28-3-194County and municipal license fees.

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.

(Acts 1982, No. 82-344, p. 473, §5.)

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