§ 28-3-195 — Legislative Intent

Alabama § 28-3-195

• Jurisdiction: Alabama
• Title 28: Intoxicating Liquor, Malt Beverages and Wine
• Ch. 3: Regulation and Control of Alcoholic Beverages in Wet Counties
• Art. 5B: Excise Tax on Beer

Text

(a) It is hereby declared the intention and purpose of this article to prescribe and levy an exclusive statewide local tax on the sale of beer for the protection of the public welfare, health, peace and morals of the people of this state and for the protection of revenues of the counties and municipalities in this state from avoidance and evasion.
(b) It is further declared to be the intention and purpose of this article to establish a system to phase out the projected loss of net revenue which would be experienced by those eligible counties, in which were imposed, as of October 1, 1981, a combined local tax rate on beer which exceeds the rate of the uniform tax levied on beer by this article.

Legislative History

(Acts 1982, No. 82-344, p. 473, §6.)