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URL:http://alisondb.legislature.state.al.us/alison/CodeOfAlabama
/1975/28-3-194.htm
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Modified:1997-12-16 15:43:08
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Title:28-3-194
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Body:Section 28-3-194

County and municipal license fees.

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.

(Acts 1982, No. 82-344, p. 473, ยง5.)