Alabama § 45-53-242.01 Tax on Sale, Distribution, or Delivery of Malt or Brewed Beverages in County

Alabama Statutes

§ 45-53-242.01 — Tax on Sale, Distribution, or Delivery of Malt or Brewed Beverages in County

Alabama § 45-53-242.01

JurisdictionAlabama

Title 45Local Laws

Ch. 53Perry County

Art. 24Taxation

Part 3Tax, Beer

This text of Alabama § 45-53-242.01 (Tax on Sale, Distribution, or Delivery of Malt or Brewed Beverages in County) 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 § 45-53-242.01 (2026).

Text

(a)A county privilege or license tax is imposed on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Perry County, any malt or brewed beverages (including beer, lager beer, ale, porter, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume), which tax shall be in an amount equal to one-half cent on each container sold or distributed within the county, including that sold or distributed within all municipalities located in the county. The tax shall be in addition to all other taxes heretofore levied on the sale and distribution of such beverages in the county; provided that where the amount of the tax imposed by this section shall have been paid to the county by any seller, distributor, dealer, or user, the

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(a) A county privilege or license tax is imposed on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Perry County, any malt or brewed beverages (including beer, lager beer, ale, porter, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume), which tax shall be in an amount equal to one-half cent on each container sold or distributed within the county, including that sold or distributed within all municipalities located in the county. The tax shall be in addition to all other taxes heretofore levied on the sale and distribution of such beverages in the county; provided that where the amount of the tax imposed by this section shall have been paid to the county by any seller, distributor, dealer, or user, the payment shall be sufficient, the intent being that the tax levied by this section shall be paid but once.
(b) The proceeds of the tax imposed by this section shall be paid to the Perry County treasury to be used by the county commission for the purpose of paying the cost of acquiring or providing voting machines for each voting place in the county. The county commission shall provide for such voting machines by October 1, 1981.
(c) When the proceeds of the tax are sufficient to cover the cost of acquiring the voting machines and a surplus of ten thousand dollars ($10,000) to be used for the maintenance, supplies, and storage and the training for use of the voting machines has been retained, the levy and collection of the additional tax shall terminate and this section shall have no more effect.