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HB75

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172658-1

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By Representatives Williams (JW), Sessions, Drummond and

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Clarke (N & P)

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RFD: Mobile County Legislation

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First Read: 02-FEB-16

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172658-1:n:12/08/2015:FC/tj LRS2015-3359

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A BILL

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TO BE ENTITLED

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AN ACT

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Relating to Mobile County; levying a sales tax on

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the retail and wholesale price of all spirituous or vinous

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liquors sold in the county, and providing for disposition of

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the proceeds.

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BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:

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Section 1. Pursuant to the authority granted in

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Section 104 of the Constitution of Alabama of 1901, in Mobile

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County, there is hereby levied and shall be collected a sales

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tax at the rate of five percent upon the wholesale and retail

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price, excluding taxes, of spirituous or vinous liquors sold

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at retail or wholesale in the county by the Alcoholic Beverage

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Control Board, its stores, or its successors or assigns. The

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county tax herein levied shall be collected by the board, its

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successors, or assigns, from the wholesale and retail

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purchaser at the time the wholesale or retail price is paid.

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The tax shall be collected as are other taxes on alcoholic

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beverages and distributed to the Mobile County District

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Attorney's Office for deposit into the District Attorney Fund

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for the operation of the office including, but not limited to,

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any law enforcement purpose. The Alcoholic Beverage Control

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Board may withhold five percent of the tax collected under

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this act for costs of administration and collection not to

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exceed two thousand dollars ($2,000) per year.

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Section 2. This act shall become effective on the

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first day of the third month following its passage and

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approval by the Governor, or its otherwise becoming law.

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