LIQUOR PRIVILEGE LICENSE FEE
Liquor Tax is due from businesses, including private clubs, which sell liquor or alcoholic drinks containing liquor. Liquor Tax must be paid by the business on ALL ingredients of the drink.
NOTE: The business must also charge their customers Sales Tax on the sale of such drinks.
Liquor tax does NOT apply to any privately owned retail liquor store or any liquor store operated by the state alcoholic beverage control board.
Liquor tax cannot be filed electronically through the Alabama Department of Revenue website. A paper return must be completed and mailed directly to the City along with payment.