2021 Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.
Article 6 - Taxes on Sale of Spirituous or Vinous Liquors.
Section 28-3-200 - Additional 10 Percent Tax - Alcoholic Beverage Control Board Store Fund.
Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund.
In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Control Board.
The tax imposed by this section shall be computed at the time the sale is made to the purchaser and shall be collected by the board from said purchaser at the time the purchase price is paid; provided, however, that if said tax shall not be $.05 or a multiple of $.05 it shall be adjusted up or down to the nearest multiple of $.05.
Said tax, when collected, shall be paid to the State Treasurer by the Alabama Alcoholic Beverage Control Board and shall be by said treasurer credited to the Alabama Alcoholic Beverage Control Board Store Fund to be distributed as provided by law.
(Acts 1943, No. 99, p. 104.)