Ala. Code § 28-3-194: County and Municipal License Fees.
Where this section sits in the code
- 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.
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.
Collected 2026-09-03T14:01:51Z. Source file · JSON