Section 28-3-280 Additional state sales tax levied. In addition to all other taxes levied and collected on the sale of any alcoholic beverage, there is hereby levied an additional state sales tax in the amount of two percent of the retail price, excluding taxes, on the sales of alcoholic beverages sold at retail by Alcoholic […]
Section 28-3-281 Collection and distribution of proceeds. (a) The Alcoholic Beverage Control Board shall collect the revenues generated by this article in the same manner as other taxes and fees collected by it. The sales taxes as collected by the Alcoholic Beverage Control Board on retail sales shall be paid to the Department of Revenue. […]
Section 28-3-282 Use of tax proceeds. The tax proceeds distributed to counties under the provisions of this article shall be used by those counties exclusively for law enforcement purposes unless otherwise provided by local act. (Acts 1982, No. 82-427, p. 675, §3.)
Section 28-3-283 Rules and regulations. The Commissioner of the Department of Revenue is authorized to promulgate all reasonable rules and regulations necessary to implement the provisions of this article. (Acts 1982, No. 82-427, p. 675, §4.)
Section 28-3-284 Levy of additional local taxes or fees prohibited. Any county or municipality receiving any additional taxes pursuant to the provisions of this article shall be prohibited from levying any additional taxes or fees on the sale of alcoholic beverages which would be collected by the Alabama Alcoholic Beverage Control Board or its stores. […]
Section 28-3-285 Article cumulative. The provisions of this article are cumulative and shall not be construed to repeal or supersede any laws not directly in conflict herewith. (Acts 1982, No. 82-427, p. 675, §6.)
Section 28-3-286 Effective date. The taxes to be collected by the Alcoholic Beverage Control Board under this article shall begin with the next regular price change by the Alcoholic Beverage Control Board which occurs at least 60 days after this article becomes law. (Acts 1982, No. 82-427, p. 675, §8.)
