Alabama § 28-3-194 County and Municipal License Fees

Alabama Statutes

§ 28-3-194 — County and Municipal License Fees

Alabama § 28-3-194

Title 28Intoxicating Liquor, Malt Beverages and Wine

Ch. 3Regulation and Control of Alcoholic Beverages in Wet Counties

Art. 5BExcise Tax on Beer

This text of Alabama § 28-3-194 (County and Municipal License Fees) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 28-3-194 (2026).

Text

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.

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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.