§ 45-37-243.02 — Levy of Tax

Alabama § 45-37-243.02

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 37: Jefferson County
• Art. 24: Taxation
• Part 4: Tax, Alcohol
• Subpart 1: License Tax

Text

(a) As used in this section, the following terms have the meanings here given them:
(1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like body of the county.
(3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county department of revenue, the license commissioner, or judge of probate of the county, or any other public officer performing like duties in the county.
(4) SECTION 3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment.
(5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor or wine except in an original unbroken package.
(6) THE 1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979 amending the original Section 3 so as to put Section 3 in its present form.
(7) THE ORIGINAL SECTION 3. Section 3 of Act 388 of the Regular Session of the Legislature of Alabama of 1965, approved on August 13, 1965, which original Section 3 appears on pages 535, 536, and 537 of the Acts of the Regular Session of 1965.
(b) Every person engaged in the sale at retail of alcoholic, spirituous, vinous, or fermented liquor, except malt or brewed beverages of an alcoholic content not in excess of four percent by weight and five percent by volume, shall, in addition to all other taxes and licenses now imposed by law, pay a license tax to the county in the amount prescribed below in this section.
(c)(1) The license tax levied by this subsection shall remain in effect until but not after the county governing body imposes the gross receipts license tax provided for by subsection (d).
The license tax levied by this subsection is hereby fixed and created as follows: Whiskey, gin, brandy, rum, vodka, cocktails, and all other alcoholic beverages except malt beverages, wines, and other fermented beverages, sold, distributed, delivered, stored, or taken out of storage within the county on each bottle or container of two ounces or less, ten cents ($.10); on each bottle or container of more than two ounces and not more than one-half pint, twenty-five cents ($.25); on each bottle or container of more than one-half pint and not more than one pint, one dollar ($1); on each bottle or container of more than one pint and not more than one-fifth of a gallon one dollar sixty cents ($1.60); on each bottle or container of more than one-fifth of a gallon and not more than one quart, two dollars ($2); on each bottle or container of more than one quart, two dollars ($2) plus ten cents ($.10) for each one and six-tenths ounces or fractional part thereof in excess of one quart; wines and other fermented beverages sold, distributed, delivered, stored, or taken out of storage within the county, on each bottle or container, twenty-five cents ($.25). On or before the 15th day of the calendar month succeeding the calendar month in which the purchase of such beverages is made, each retailer or person making such purchase for resale shall pay to the county by payment to the director of county department of revenue the license tax at the rate as hereinabove set forth.
(2) If any amount of the license tax be not paid at or prior to the due date thereof, a penalty of 20 percent of such amount shall be added thereto and paid by such retailer with a minimum of fifteen dollars ($15) penalty in any event. In addition to the penalty of 20 percent or the minimum penalty of fifteen dollars ($15), whichever shall apply, the board of revenue, county commission, or like governing body of such county may revoke the license of such retailer for delinquent payment of the tax provided for herein. In addition to the penalties herein provided, any delinquent tax shall bear interest at the rate of six percent per annum from date until paid.
(3) It shall be the duty of each person subject to the license tax imposed by this section to keep full and complete records of all purchases, receipts, and deliveries of liquor and wine, or either from which records there can be readily obtained information as to the correct amount of license tax due the county. Such records shall be preserved for not less than two years, and shall be open to inspection and checking at all times during regular business hours by the director of county department of revenue or employees of such director. The person liable for any license tax imposed by this section shall file with the director of county department of revenue, on or before the final date on which the license tax may be paid without penalty such report or reports, and in such form, as the director of county department of revenue may prescribe sworn to or otherwise evidencing the amount of such purchases and the amount of license tax due thereon.
(4) Any person selling alcoholic, spirituous, vinous, or fermented liquors purchased from any other person who has paid the license tax thereon as fixed in this subsection shall not be required to pay such license; provided, however, that in order to obtain such exemption such person claiming such exemption must, on or before the fifteenth day of the month next succeeding August 8, 1979, and on or before the 15th day of each and every calendar month thereafter, during which he or she claims such exemptions, file with the director of county department of revenue a written statement, sworn to and subscribed by such person claiming exemption, showing the name and address of such person, each and every purchase, receipt, or procurement of alcoholic, spirituous, vinous, or fermented liquors made by such person during the calendar month next preceding, together with the name and address of the person from whom purchased, received, or procured, the brand of such beverages, the quantity of each brand of such beverages, the size of containers of each brand of such beverages, the date or dates on which purchased, received, or procured, and the disposition thereof by such person claiming the exemption, and evidence of payment of such tax by the person from whom such purchase was made; such statement to be made on forms prescribed by the director of county department of revenue.
(5) Each and every person selling alcoholic, spirituous, vinous, or fermented liquors subject to this section, except such as claim and obtain exemptions under subdivision (4), shall, on or before the 15th day of the month next succeeding August 8, 1979, and on or before the 15th day of each and every month thereafter, file with the director of county department of revenue, on forms prescribed by such official, a written statement, sworn to and subscribed by such person showing the name and address of such person, each and every purchase, receipt, or procurement of alcoholic, spirituous, vinous, or fermented liquors made by such person during the calendar month next preceding, together with the name and address of the person or agency from whom purchased, received, or procured, the price paid for each such purchase, the brand of such beverages, the quantity of each brand of such beverages, and the date or dates on which purchased, received, or procured; any licensee who has made no purchases or sales of beverages covered by this section during any month shall file with the director of county department of revenue, on forms prescribed by such director a written statement sworn to and subscribed by such person, attesting that no such purchases or sales were made in such month. This report shall be filed on or before the 15th day following any such month; and any person failing, refusing, or omitting to file such statement as herein prescribed shall be guilty of a misdemeanor, and each day that such default continues shall constitute a separate offense. It shall constitute a misdemeanor for any licensee to violate any prohibition, established by or under state law, against licensees’ selling, or keeping for sale, liquor or wine except in an original unbroken package or container.
(d)(1) When the original Section 3 was adopted in 1965, the state original unbroken package policy was in effect and remained in effect continuously thereafter until the 1979 amendment was drafted. When the 1979 amendment was drafted, the state policy was in effect, but the state officials authorized to establish such state policy had decided to discontinue such policy or were seriously considering the discontinuance of the policy. The discontinuance of the state original unbroken package policy would result in the license tax levied by subsection (c) being uncollectible. The purpose of the Legislature in adopting this subsection is to authorize the county governing body to levy the license tax provided for in this subsection, when the governing body of the county finds, and declares by resolution the following: That a state officer, or other state authority or agency, named in the resolution, authorized to discontinue the state original unbroken package policy has publicly announced that such policy will be discontinued, and that when the resolution is adopted it appears that on a date publicly announced by a state officer, authority, or agency, which date shall be recited in the resolution, it appears that the state original unbroken package policy will be discontinued.
(2) Contemporaneously with the adoption of such resolution, or after its adoption, the county governing body shall be authorized to levy the license tax provided for in this subsection on every person engaged in the sale at retail in the county of alcoholic, spirituous, vinous, or fermented liquor, except malt or brewed beverages of an alcoholic content not in excess of four percent by weight and five percent by volume, which license tax shall be in lieu of the license tax provided for by subsection (c) and in addition to all other taxes and licenses imposed by law. The license tax the county governing body shall be authorized to levy by this subsection is hereby fixed and created in the amount below stated.
(3) Such license tax shall be in the amount fixed in the ordinance or resolution levying such license tax, which amount shall not be less than three percent or more than six percent of the gross receipts realized by the licensee from distributing, delivering, selling, storing, or withdrawing from storage at retail within the county whiskey, gin, brandy, rum, vodka, cocktails, and all other alcoholic beverages except malt beverages. The license tax provided for by this subsection is hereinafter called the gross receipts tax. The county governing body shall be authorized to repeal the gross receipts tax at any time, or to increase or reduce the amount of the gross receipts tax within the limitations as to amounts the second foregoing sentence prescribes. Any ordinance or resolution of the county governing body repealing the gross receipts tax, or changing the amount thereof, shall state the date whereon the repeal or change shall become effective. The repeal of the gross receipts tax, or a change of the amount thereof, shall not affect the liability of any person for any payment of the gross receipts tax insofar as such liability relates to any transaction occurring before the effective date of the repeal or the change.
(4) In the event the governing body repeals the gross receipts tax, the license tax provided for by subsection (c) shall become effective on the first day of the calendar month next succeeding the date whereon the repeal of the gross receipts tax becomes effective.
(5) The ordinance or resolution levying the gross receipts tax shall state the date on which the gross receipts tax shall become effective, which date shall be the first day of a calendar month subsequent to the month wherein the ordinance or resolution is adopted. On and after the date whereon the gross receipts tax becomes effective, the license tax levied by subsection (c) shall no longer be in effect, provided, however, that no licensee shall be relieved of his or her obligation to pay any license tax due by such licensee under subsection (c) for, or on account of, transactions occurring when the license tax provided for by subsection (c) was in effect.
(6) The ordinance or resolution levying the gross receipts tax shall provide that in computing the amount of the gross receipts license tax a licensee is obligated to pay to the county such licensee shall not include any receipts realized by such licensee from the sale, distribution, delivery, or storage or removal from storage of any alcoholic beverages on which such licensee paid, or is obligated to pay, the license tax provided for by subsection (c). The director of county department of revenue shall adopt rules and regulations designed to assure that no licensee is required to pay the gross receipts tax on, or with respect to, any alcoholic beverages on, or with respect to, which such alcoholic beverages the licensee paid, or is obligated to pay, the license tax provided for by subsection (c).
(7) The gross receipts tax, levied by this subsection shall be due and payable monthly on or before the 15th day of the month next succeeding the month in which the tax accrues. On or before the day on which the tax becomes due and payable each person on whom the tax is imposed shall render to the director of the county department of revenue on a form prescribed by the director, a true and correct statement showing the gross sales, the gross proceeds of sales, or gross receipts realized by such person from the sale, distribution, delivery, storage, or removal from storage at retail in the county of any alcoholic beverages, subject to the gross receipts tax for the then next preceding month, together with such other information as the director may require, and at the time of making such monthly report such person shall pay to the director of the county department of revenue the amounts of the tax shown to be due.
(8) The following provisions of subsection (c) shall apply to the gross receipts tax levied by subsection (d): The provisions of subdivision (2) of subsection (c) imposing a penalty for failure to pay the license tax when due; the provisions of subdivision (3) of subsection (c) requiring licensees to keep and preserve records; and the provisions of subdivision (4) of subsection (c) providing for exemptions.

Legislative History

(Acts 1965, No. 388, p. 533, §3; Act 79-747, p. 1323, §2.)