Alabama § 45-48-242 Additional Tax on Wholesale Price of Spirituous or Vinous Liquors

Alabama Statutes

§ 45-48-242 — Additional Tax on Wholesale Price of Spirituous or Vinous Liquors

Alabama § 45-48-242

JurisdictionAlabama

Title 45Local Laws

Ch. 48Marshall County

Art. 24Taxation

Part 3Tax, Alcohol

This text of Alabama § 45-48-242 (Additional Tax on Wholesale Price of Spirituous or Vinous Liquors) 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 § 45-48-242 (2026).

Text

In Marshall County, in addition to all other taxes of every kind now imposed by law, there is hereby levied and shall be collected a county tax at the rate of five percent upon the wholesale price of all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer of spirituous or vinous liquors or beverages containing such liquors. The county tax herein levied shall be collected by the board from the wholesale purchaser at the time the wholesale purchase price is paid. The proceeds of revenues collected under this section, less costs of administration, shall be paid into the General Fund of Marshall County and shall be distributed as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff’s office for law enforcement purposes;

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In Marshall County, in addition to all other taxes of every kind now imposed by law, there is hereby levied and shall be collected a county tax at the rate of five percent upon the wholesale price of all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer of spirituous or vinous liquors or beverages containing such liquors. The county tax herein levied shall be collected by the board from the wholesale purchaser at the time the wholesale purchase price is paid. The proceeds of revenues collected under this section, less costs of administration, shall be paid into the General Fund of Marshall County and shall be distributed as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff’s office for law enforcement purposes; and 1/3 to the county district attorney’s office for administration of the office. In the event any municipality in the county becomes wet subsequent to July 1, 1988, any increase in revenues from the wholesale liquor taxes imposed herein that results from such municipality becoming wet shall be divided between such municipality, the sheriff’s office, and the district attorney’s office according to the aforementioned formula and expended for the purposes prescribed in such formula.