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Alcoholic Beverages
Sec. 5-92. License categories and fees.
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Lounge retail liquor license.
Each person licensed by the board to
operate a retail liquor lounge under
Section 28-3A01 et seq. of the Code of
Alabama, shall pay to the city an annual
license fee of one thousand five hundred
dollars ($1,500.00). In addition to
said stated license fee, each such
retail liquor lounge licensee shall pay,
on or before the fifteenth day of the
calendar month next succeeding each
separate calendar month, for the
privilege of so engaging in such
business in said calendar month, an
additional license tax of five (5)
percent of gross receipts of all such
business derived from the sale of all
alcoholic beverages, except beer and
table wine, received during such
immediate next preceding month. Each
person licensed by the board to operate
a retail liquor lounge engaging in such
business outside of the corporate limits
of the city, but within the police
jurisdiction, shall pay license fees and
license taxes of one-half (1/2) of the
amounts set forth above. No person
under the age of nineteen (19) years
shall be admitted on the premises of any
lounge liquor licensee as a patron or
employee, and it shall be unlawful for
any such licensee to admit any minor to
the premises as a patron or employee.
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Retail Liquor, wine and beer license
for off-premises consumption. Each
person licensed by the board to sell
liquor, wine, table wine and beer at
retail for off-premises consumption
under Section 28-3A01 et seq. of the
Code of Alabama, shall pay to the city
an annual license fee of one thousand
five hundred dollars ($1,500.00). In
addition to said stated license fee,
each such retail liquor lounge licensee
shall pay, on or before the fifteenth
day of the calendar month next
succeeding each separate calendar month,
for the privilege of so engaging in such
business in said calendar month, an
additional license tax of five (5)
percent of gross receipts of all such
business derived from the sale of all
alcoholic beverages, except beer and
table wine, received during such
immediate next preceding month. Each
person licensed by the board to sell
liquor, wine, table wine and beer at
retail for off-premises consumption
outside of the corporate limits of the
city, but within the police
jurisdiction, shall pay license fees and
license taxes of one-half of the amounts
set forth above.
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Restaurant retail liquor license.
Each person licensed by the board to
sell alcoholic beverages in connection
with the operation of a restaurant under
Section 28-3A-1 et seq. of the Code of
Alabama, shall pay to the city an annual
license fee of one thousand dollars
($1,000.00). In addition to said stated
license fee, each such person shall pay
to the city, on or before the fifteenth
day of the calendar month next
succeeding each separate calendar month,
for the privilege of having engaged in
such business, and additional license
tax of five (5) per cent of the gross
receipts of all such business derived
from the sale of all alcoholic
beverages, except beer and table wine,
received during such immediate next
preceding calendar month. Each
restaurant licensed by the board
engaging in such business outside of the
corporate limits, but within the police
jurisdiction, shall pay license fees and
license taxes of one-half (1/2) of the
amounts set forth above.
Form for submitting tax information |
