SECTION 45-48-242.01 Sales tax on wholesale and retail price of spirituous or vinous liquors.
Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Marshall County, in lieu of the tax levied by Act 89-797 (Acts 1989, p. 1596), 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 Marshall County District Attorney's office, district attorney fund, for administration of the office. The Alcoholic Beverage Control Board is authorized to withhold five percent of the tax collected under this section for costs for administration and collection, the sum, however, not to exceed two thousand dollars ($2,000) per year.
(Act 90-545, p. 851, § 1.)
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