Alabama Statutes
§ 28-3-284 — Levy of Additional Local Taxes or Fees Prohibited
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
Any county or municipality receiving any additional taxes pursuant to the provisions of this article shall be prohibited from levying any additional taxes or fees on the sale of alcoholic beverages which would be collected by the Alabama Alcoholic Beverage Control Board or its stores.
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Alabama § 28-3-284 (Levy of Additional Local Taxes or Fees Prohibited) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1982, No. 82-427, p. 675, §5.)
Nearby Sections
15
§ 28-1-1
Possession of Still, Etc., or Illegally Manufactured, Transported or Imported Alcoholic Beverages§ 28-1-4
Delivery of Alcoholic Beverages§ 28-1-6
Issuance of Licenses for Sale of Intoxicating Beverages in Class 1 or Class 2 Municipalities§ 28-1-8
Powdered Alcohol§ 28-10-1
Short Title§ 28-10-2
Legislative Intent§ 28-10-3
Definitions§ 28-10-5
Evidence of Compliance; Certification; Renewal; Rules and Regulations; Enforcement Personnel§ 28-10-6
Requirements for Certification