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Section 45-28-20 – Beer Tax Distribution.

Section 45-28-20 Beer tax distribution. (a) Notwithstanding any other provision of law, in Etowah County, the beer taxes imposed pursuant to Section 28-3-190 shall be collected by the county commission and distributed as provided in subsection (b). (b) The entire amount of tax shall be paid to the Etowah County Commission and the net revenue, […]