{"data":{"id":"us-al/ala.-code-40-12-70","jurisdiction":"us-al","citation":"Ala. Code § 40-12-70","heading":"Cereal Beverages, Carbonated or Other Soft Drinks - Wholesalers.","body":"Each person engaged in the business of selling at wholesale nonalcoholic, carbonated, or other soft drinks shall pay an annual license tax of $50; provided, that bottlers who have taken out the bottle license for operating plants in this state shall not be liable under this section, nor shall such bottlers be liable for any county or state license under Section 40-12-174, nor as transient vendors or dealers or peddlers.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 2 Business, Vocation, or Occupation."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-70","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"919a075b2c589c493c40e79a3bb755d7aaefb011b5fbd15ee487aed8acceb076","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-69","next":"us-al/ala.-code-40-12-71"},"notice":"GroundRules: Original legal text. Not legal advice."}