Alabama Code 45-37-243.02. Levy of tax
Terms Used In Alabama Code 45-37-243.02
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- following: means next after. See Alabama Code 1-1-1
- month: means a calendar month. See Alabama Code 1-1-1
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- preceding: means next before. See Alabama Code 1-1-1
- Probate: Proving a will
- state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
The license tax levied by this subsection is hereby fixed and created as follows: Whiskey, gin, brandy, rum, vodka, cocktails, and all other alcoholic beverages except malt beverages, wines, and other fermented beverages, sold, distributed, delivered, stored, or taken out of storage within the county on each bottle or container of two ounces or less, ten cents ($.10); on each bottle or container of more than two ounces and not more than one-half pint, twenty-five cents ($.25); on each bottle or container of more than one-half pint and not more than one pint, one dollar ($1); on each bottle or container of more than one pint and not more than one-fifth of a gallon one dollar sixty cents ($1.60); on each bottle or container of more than one-fifth of a gallon and not more than one quart, two dollars ($2); on each bottle or container of more than one quart, two dollars ($2) plus ten cents ($.10) for each one and six-tenths ounces or fractional part thereof in excess of one quart; wines and other fermented beverages sold, distributed, delivered, stored, or taken out of storage within the county, on each bottle or container, twenty-five cents ($.25). On or before the 15th day of the calendar month succeeding the calendar month in which the purchase of such beverages is made, each retailer or person making such purchase for resale shall pay to the county by payment to the director of county department of revenue the license tax at the rate as hereinabove set forth.