2019 Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 7A - Audit and Collection of Taxes on Beer or Table Wine by Board for Benefit of Local Governing Bodies.
Section 28-7A-3 - Collection and disposition of moneys from taxes on beer or table wine; fee payable to board.
The taxes on beer or table wine levied pursuant to Sections 28-3-190 and 28-7-16, to be collected by any local governing body, except as provided in Section 28-7A-2, shall be paid when due in accordance with the applicable law to the board for the use and benefit of such local governing body. The board shall collect the revenues generated by such tax at the same time and in the same manner as provided for collection by the local governing body. The taxes so collected shall be deposited into a special fund for the local governing body and paid by the board to the treasury of the local governing body for which they were collected within 25 days after the end of the month in which such funds are received by the board. Provided, however, that the board shall retain two and one-half percent of the tax due to the local governing body as a fee to the board for auditing, collecting, disbursing and administering the tax. The sum so retained by the board shall be deposited to the credit of the General Fund of the state and dispersed therefrom according to law. Each such local governing body shall further distribute such proceeds in the manner provided by law.(Acts 1988, 1st Ex. Sess., No. 88-723, p. 118, §3.)