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Alabama Code Title 28. Intoxicating Liquor, Malt Beverages, and Wine § 28-3-281

Current as of December 30, 2022 | Updated by FindLaw Staff

(a) The Alcoholic Beverage Control Board shall collect the revenues generated by this article in the same manner as other taxes and fees collected by it. The sales taxes as collected by the Alcoholic Beverage Control Board on retail sales shall be paid to the Department of Revenue. The Department of Revenue shall redistribute the proceeds therefrom in the following manner unless distribution is otherwise provided by local act:

(1) The department shall withhold any reasonable charges incurred by the department in handling such taxes which charges shall be prorated on the basis of the sum collected;  provided, however, such charges shall not exceed a sum equal to five percent of the amount collected;

(2) An amount equal to 25 percent of the tax proceeds shall be distributed to the respective counties in which the taxes are collected, less costs as provided in subdivision (1) above;  and

(3) An amount equal to 75 percent of the tax proceeds shall be distributed to the respective municipalities in which the taxes are collected, less costs as provided in subdivision (1) above.

(b) The Department of Revenue shall prepare and distribute such reports, forms and other information as may be necessary for the collection and distribution of the said taxes.

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Cite this article: FindLaw.com - Alabama Code Title 28. Intoxicating Liquor, Malt Beverages, and Wine § 28-3-281 - last updated December 30, 2022 | https://codes.findlaw.com/al/title-28-intoxicating-liquor-malt-beverages-and-wine/al-code-sect-28-3-281/

Read this complete Alabama Code Title 28. Intoxicating Liquor, Malt Beverages, and Wine § 28-3-281 on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

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