§ 28-3-281 — Collection and Distribution of Proceeds

Alabama § 28-3-281

• Jurisdiction: Alabama
• Title 28: Intoxicating Liquor, Malt Beverages and Wine
• Ch. 3: Regulation and Control of Alcoholic Beverages in Wet Counties
• Art. 10: Additional State Sales Tax on Alcoholic Beverages

Text

(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 the board. The sales taxes as collected by the Alcoholic Beverage Control Board on retail sales shall be paid to the Department of Revenue.
(b) The Department of Revenue shall redistribute the proceeds collected within each locality to the respective localities.
(c) The Department of Revenue shall withhold any reasonable charges incurred by the department in handling the taxes which charges shall be prorated on the basis of the sum collected; provided, however, the charges shall not exceed a sum equal to five percent of the amount collected.
(d) The Department of Revenue shall prepare and distribute the reports, forms, and other information as may be necessary for the collection and distribution of the taxes.

Legislative History

(Acts 1982, No. 82-427, p. 675, §2; Act 2024-333, §1; Act 2025-289, §2(b)(5).)