Alabama § 45-49-243 Distribution of Beer Tax Revenue

Alabama Statutes

§ 45-49-243 — Distribution of Beer Tax Revenue

Alabama § 45-49-243

JurisdictionAlabama

Title 45Local Laws

Ch. 49Mobile County

Art. 24Taxation

Part 4Tax, Alcohol

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Bluebook

Ala. Code § 45-49-243 (2026).

Text

(a)This section shall apply only in Mobile County and except as in this section as otherwise provided, shall not have the effect of altering or repealing in any wise any statute now in affect, but shall be in addition to and cumulative of all laws now in effect.

(b)The amount of license taxes paid into and collected by the License Commissioner of Mobile County pursuant to Acts 1963, No. 162 (Acts 1963, p. 540) and Article 5B, commencing with Section 28-3-190, Chapter 3, Title 28, and for which there is no present legislative authority to distribute such taxes, as the containers of malt or brewed beverages to which the decals are affixed, have neither been sold nor distributed in the area of the respective tax recipient, for whatever reason, shall be distributed to the General Fund of Mob

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(a) This section shall apply only in Mobile County and except as in this section as otherwise provided, shall not have the effect of altering or repealing in any wise any statute now in affect, but shall be in addition to and cumulative of all laws now in effect.
(b) The amount of license taxes paid into and collected by the License Commissioner of Mobile County pursuant to Acts 1963, No. 162 (Acts 1963, p. 540) and Article 5B, commencing with Section 28-3-190, Chapter 3, Title 28, and for which there is no present legislative authority to distribute such taxes, as the containers of malt or brewed beverages to which the decals are affixed, have neither been sold nor distributed in the area of the respective tax recipient, for whatever reason, shall be distributed to the General Fund of Mobile County, solely for the purpose of and to be designated solely for the provision of medical care to the medically indigent citizens of Mobile County.
(c) Notwithstanding any matter contained herein to the contrary, this section shall not in any way amend, alter, or effect the distribution of the net proceeds of the license tax collections for malt or brewed beverages as set forth in Acts 1963, No. 162 (Acts 1963, p. 540), and Article 5B, commencing with Section 28-3-190, Chapter 3, Title 28.