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.(b) The Department of Revenue shall redistribute the proceeds collected within each locality to the respective localities.(c) The Department of Revenue shall withhold any reasonable charges incurred by the department in handling such taxes which charges shall be prorated on the basis of the sum collected; provided, however, such charges shall not exceed a sum equal to five percent of the amount collected. (
(d) The Department of Revenue shall prepare and distribute such reports, forms, and other information as may be necessary for the collection and distribution of the said taxes.Ala. Code § 28-3-281 (1975)
Amended by Act 2024-333,§ 1, eff. 10/1/2024.Acts 1982, No. 82-427, p. 675, §2.