Alabama § 45-49-249.06 Payment to License Tax

Alabama Statutes

§ 45-49-249.06 — Payment to License Tax

Alabama § 45-49-249.06

JurisdictionAlabama

Title 45Local Laws

Ch. 49Mobile County

Art. 24Taxation

Part 10Tax, Tobacco

Subpart 11987 Tax

This text of Alabama § 45-49-249.06 (Payment to License Tax) 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 § 45-49-249.06 (2026).

Text

(a)The county license tax imposed by this subpart and collected by the seller, wholesaler or retailer, shall be paid to the county commission, and the county commission, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, shall, between the 11th and 20th day of each month deposit the remainder of the proceeds of the tax in the county General Fund of Mobile County to be paid out to the Greater Mobile-Washington County Mental Health-Mental Retardation Board, Inc. The fund shall be expended by the board in Mobile County only for mental health purposes and all other purposes specified and allowed in Acts 1967, No. 310 (Acts 1967, p. 853).

(b)The city or municipal license tax, if any, collected by the seller, wholesaler

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(a) The county license tax imposed by this subpart and collected by the seller, wholesaler or retailer, shall be paid to the county commission, and the county commission, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, shall, between the 11th and 20th day of each month deposit the remainder of the proceeds of the tax in the county General Fund of Mobile County to be paid out to the Greater Mobile-Washington County Mental Health-Mental Retardation Board, Inc. The fund shall be expended by the board in Mobile County only for mental health purposes and all other purposes specified and allowed in Acts 1967, No. 310 (Acts 1967, p. 853).
(b) The city or municipal license tax, if any, collected by the seller, wholesaler or retailer, shall be payable by the seller directly to the city, municipality, or town entitled to the city license tax.