§ 5-92. License categories and fees.  


Latest version.
  • (a)

    Each person licensed by the board, who shall engage in the alcoholic beverage, liquor, beer or wine business within the corporate limits, or the police jurisdiction shall, prior to engaging in such business, pay to the city, for the privilege of so engaging in business, an annual license fee and further license fees as established below:

    (1)

    Beer wholesale license. Each person licensed as a beer wholesaler under Section 28-3A-1 et seq., of the Code of Alabama, shall pay to the city an annual license fee of two hundred fifty dollars ($250.00). In addition, each licensee will remit to the city clerk of Tuscumbia, on forms provided by him, each month, the privilege or excise tax levied on the sales of beer by the "Uniform Beer Tax Act," Acts 1982, No. 82-344. Wholesale beer dealers and distributors will not sell to any retail outlet that does not have a current City of Tuscumbia beer license. Each person licensed as a beer wholesaler having engaged in selling malt or brewed beverages within the police jurisdiction, but outside the corporate limits, shall pay license fees of one-half (½) of the amounts set forth above.

    (2)

    Wine wholesaler license. Each person licensed by the board as a wine wholesaler under section 28-3A-1 et seq. of the code shall pay to the city an annual license fee of three hundred dollars ($300.00). In addition, each licensee will remit to the city clerk, on forms provided by such clerk, each month, the privilege or excise tax levied on the sales of table wine by the "Alabama Table Wine Act", Acts 1980, No. 80-382. Wholesale wine dealers will not sell to any retail outlet that is not properly licensed by the city to sell wine. Each person licensed by the board as a wine wholesaler engaged in business outside of the corporate limits, but within the city police jurisdiction, shall pay license fees of one-half of the amounts set forth above.

    (3)

    Beer and wine wholesale license. Each person licensed as a beer and wine wholesaler under Section 28-3A-1 et seq. of the Code of Alabama, shall pay to the city an annual license fee of three hundred seventy-five dollars ($375.00). In addition, each licensee will remit to the city clerk of Tuscumbia, on forms provided by him, each month, the privilege or excise tax levied on the sales of beer by the "Uniform Beer Tax Act," Acts 1982, No. 82-344. In addition, each licensee will remit to the city clerk of Tuscumbia, on forms provided by him, each month, the privilege or excise tax levied on the sales of table wine by the "Alabama Table Wine Act," Acts 1980, No. 80-382. Each person licensed by the board as a beer and wine wholesale engaged in selling malt or brewed beverages outside of the corporate limits, but within the city police jurisdiction, shall pay license fees of one-half (½) of the amounts set forth above.

    (4)

    Warehouse license. Each person licensed by the board to receive, store or warehouse alcoholic beverages within the state for transshipment inside and outside the state shall pay to the city an annual license fee of two hundred dollars ($200.00). Each person who has obtained a warehouse license from the board who operated a warehouse outside of the corporate limits, but within the city policy jurisdiction, shall pay license fees of one-half of the amount set forth above.

    (5)

    Club retail liquor license. Each person licensed by the board to operate a club, Class I or Class II, 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 tax, 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, an additional license tax of five (5) per cent of the gross receipts of such business derived from the sale of all alcoholic beverages, except beer and table wine, received during such immediate next preceding calendar month. Each private club, Class I or Class II, 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 (½) of the amounts set forth above.

    (6)

    Lounge retail liquor license. Each person licensed by the board to operate a retail liquor lounge under Section 28-3A-1 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) 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 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 (½) 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.

    (7)

    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 28-3A-1 et seq. of the code 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 person 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) 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 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.

    (8)

    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 (½) of the amounts set forth above.

    (9)

    Retail table wine license for off-premises consumption. Each person licensed by the board to sell table wine at retail for off-premises consumption under section 28-3A-1 et seq. of the code, shall pay to the city an annual license fee of one hundred fifty dollars ($150.00). Each person licensed by the board to sell wine at retail for off-premises consumption outside of the corporate limits, but within the police jurisdiction, shall pay license fees of one-half of the amounts set forth above.

    (10)

    Retail table wine license for on-premises consumption. Each person licensed by the board to sell table wine at retail for on-premises consumption under section 28-3A-1 et seq. of the code, shall pay to the city an annual license fee of three hundred dollars ($300.00), unless such person shall have paid for an on-premises liquor license. Each person licensed by the board to sell table wine at retail for on-premises consumption outside of the corporate limits, but within the police jurisdiction, shall pay license fees of one-half of the amount set forth above.

    (11)

    Retail beer license for on-premises and off-premises consumption. Each person licensed by the board to sell beer for on-premise and off-premise consumption under Section 28-3A-1 et seq. of the Code of Alabama, shall pay to the city an annual license fee of seventy-five dollars ($75.00). Each person licensed by the board to sell beer for on-premise and off-premise consumption outside of the corporate limits, but within the police jurisdiction, shall pay license fees and license taxes of one-half (½) of the amounts set forth above.

    (12)

    Retail beer license for off-premise consumption. Each person licensed by the board to sell beer for off-premises consumption under Section 28-3A-1 et seq. of the Code of Alabama, shall pay to the city an annual license fee of fifty dollars ($50.00). Each person licensed by the board to sell for off-premise consumption outside of the corporate limits of the city, but within the police jurisdiction, shall pay license fees of one-half (½) of the amounts set forth above.

    (13)

    Special retail liquor license. Each person who has obtained a special retail liquor license from the board under section 28-3A-1 et seq. of the code, shall pay to the city a license fee of one hundred dollars ($100.00) when the period of use is thirty (30) days or less. Such licensee shall pay a license fee of two hundred fifty dollars ($250.00) when the period of use is more than thirty (30) days. No such license shall be issued for a period in excess of one year. Such alcoholic beverages as are authorized by the board may be sold.

    (14)

    Special events retail liquor license. Each person who has obtained a special events retail liquor license from the board under section 28-3A-1 et seq of the code, shall pay to the city a license fee of one hundred fifty dollars ($150.00). No such license shall be issued for a period in excess of seven (7) days. Such alcoholic beverages as are authorized by the board may be sold. All applications for special events license shall be filed with the director of revenue at least one hundred twenty (120) days in advance of the event for which a license is sought.

    (b)

    The stated annual license fees levied by the schedule under the foregoing provisions shall be due January second of each year and shall be delinquent after January fifteenth of the year for which such license is due, and a penalty of fifteen (15) per cent shall be collected on or after January sixteenth of such year. All additional license taxes levied by said schedule shall be due the fifteenth day of the calendar month specified in each levy and shall be delinquent if not paid by such date and a penalty of fifteen (15) per cent shall be collected after such day of such month. There shall be no proration of any license fee because of having operated only a part of a calendar year, except as required by state law, nor shall any rebate be allowed upon revocation, suspension or surrender of such license before the expiration thereof.

(Ord. of 11-3-81, § 2; Ord. of 12-15-81, §§ 1—4; Ord. No. A-32, §§ 1—7, 9-28-82)