Alabama § 45-8-245 Sales Tax on Spirituous and Vinous Liquors

Alabama Statutes

§ 45-8-245 — Sales Tax on Spirituous and Vinous Liquors

Alabama § 45-8-245

JurisdictionAlabama

Title 45Local Laws

Ch. 8Calhoun County

Art. 24Taxation

Part 6Tax, Alcoholic Beverages

This text of Alabama § 45-8-245 (Sales Tax on Spirituous and 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 § 45-8-245 (2026).

Text

Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Calhoun County, there is hereby levied and shall be collected a sales tax at the rate of five percent upon the wholesale and retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns. The county tax herein levied shall be collected by the board, its successors, or assigns, from the wholesale and retail purchaser at the time the wholesale or retail price is paid. The tax shall be collected as are other taxes on alcoholic beverages and deposited into the county general fund to be distributed to the Calhoun County district attorney’s office, district attorney fund, for the op

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Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Calhoun County, there is hereby levied and shall be collected a sales tax at the rate of five percent upon the wholesale and retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns. The county tax herein levied shall be collected by the board, its successors, or assigns, from the wholesale and retail purchaser at the time the wholesale or retail price is paid. The tax shall be collected as are other taxes on alcoholic beverages and deposited into the county general fund to be distributed to the Calhoun County district attorney’s office, district attorney fund, for the operation of the office. The Alcoholic Beverage Control Board may withhold five percent of the tax collected under this section for costs for administration and collection not to exceed two thousand dollars ($2,000) per year.