{"data":{"id":"us-al/ala.-code-28-3-194","jurisdiction":"us-al","citation":"Ala. Code § 28-3-194","heading":"County and Municipal License Fees.","body":"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.","path":["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."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=28-3-194","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"fb5b7d223a540ab3a06190bddfd1a03920bee5f149932bda8d4fd00c5dba438a","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-28-3-193","next":"us-al/ala.-code-28-3-195"},"notice":"GroundRules: Original legal text. Not legal advice."}