AL Code § 45-37-243.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 2 - Restaurant Sales Tax.|Section 45-37-243.40 - Levy of Tax; Payment; Violations.

Section 45-37-243.40Levy of tax; payment; violations. (a) This section shall only apply to Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected within Jefferson County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support of the operation of the authority, including, but not limited to, capital expansion, renovation, and maintenance. (e) The taxes levied by this section, except as otherwise provided, shall be due and payable to the director of revenue or any other county officer or employee charged with the duty of collecting county licenses or privilege taxes, on or before the last day of each month next succeeding the month in which the tax accrues. On or before the last day of each month after the ratification date of the taxes, every person upon whom the tax is levied by this section shall render to the director on a form prescribed by him or her, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with such other information as the director may demand and require. When making the monthly report the taxpayer shall compute and pay to the director the amount of taxes shown to be due; provided, however, any person subject to the tax who conducts any business on a credit basis may defer reporting and paying the tax until after the person has received payment for the items, articles, or accommodations furnished. In the event the taxpayer so defers reporting and paying any taxes, he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing the report. Every person engaged or continuing in any business subject to the taxes levied by this section shall keep and preserve suitable records of the gross proceeds of the business and such other books or accounts as may be necessary to determine the amount of tax for which he or she is liable. The records shall be kept and preserved for a period of five years and shall be open for examination at any time by the director or by any duly authorized agent, deputy, or employees of the director. Any person who fails to pay the tax levied by this section within the time required by this section shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate of one-half of one percent per month or fraction thereof from the date on which the tax became due and payable, to be assessed and collected as a part of the tax. The director may waive or remit the penalty or any portion thereof. (f) The failure of any person to pay any tax levied by this section within the time specified for the payment of the same by this section shall constitute a misdemeanor. The violation of any of the provisions of this section by any person shall constitute a misdemeanor. Any person violating any provisions of this section shall upon conviction be punished by a fine of not more than five hundred dollars ($500) and may also be sentenced not to exceed six months, or both, unless a different punishment is prescribed herein. (g) Before the 20th day of each calendar month, the director shall pay all of the sales tax levied by this section received by him or her during the next preceding calendar month, to the Birmingham-Jefferson Civic Center Authority. (h) None of the provisions of this section shall be applied in such manner as to violate the Commerce Clause of the United State Constitution. Should any provision of this section be held invalid, the invalidity thereof shall not alter the remaining provisions of this section. (i) The tax imposed by this section shall become operative on September 1, 2003 (Act 2001-545, p. 1097, §§1-9; Act 2003-288, p. 686, §1.)