Alabama Statutes
§ 45-57-242 — Levying Privilege or License Tax for Sale of Malt or Brewed Beverages
Alabama § 45-57-242
This text of Alabama § 45-57-242 (Levying Privilege or License Tax for Sale of Malt or Brewed Beverages) 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 § 45-57-242 (2026).
Text
The Russell County Commission may levy a privilege or license tax on all persons, corporations, copartnerships, companies, agencies, and associations selling, distributing, or delivering to retailers in Russell County, except within the city limits of Phenix City and Hurtsboro and two cents ($0.02) within the police jurisdiction of Phenix City and Hurtsboro, 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 not more than four cents ($0.04) on each 12 fluid ounces or fractional part thereof, delivered or distributed to retailers located in the county. The privilege or license tax herein authorized shall be in addition to all other t
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Legislative History
(Act 81–473, p. 821, § 1.)
Nearby Sections
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Reserved§ 45-1-130
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Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-57-242, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-57-242.