Ala. Code § 45-38-241.26: Discounts Allowed Retailers and Registered Sellers.

Each person subject to the license tax provided for in Section 45-38-241.21 shall be allowed and may retain, out of the taxes levied by Section 45-38-241.21 and payable by such retailer, a discount equal to five percent of the first one hundred dollars ($100) of taxes levied, and two percent of taxes levied in excess of the first one hundred dollars ($100) levied hereby.