Alabama § 45-49-249.06 - Payment to License Tax.
Full text of Alabama Code of Alabama § 45-49-249.06 — Payment to License Tax., with citation guidance and answers to common questions.
§ 45-49-249.06. Payment to License Tax.
(a) The county license tax imposed by this subpart and collected by the seller, wholesaler or retailer, shall be paid to the county commission, and the county commission, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, shall, between the 11th and 20th day of each month deposit the remainder of the proceeds of the tax in the county General Fund of Mobile County to be paid out to the Greater Mobile-Washington County Mental Health-Mental Retardation Board, Inc. The fund shall be expended by the board in Mobile County only for mental health purposes and all other purposes specified and allowed in Acts 1967, No. 310 (Acts 1967, p. 853).
(b) The city or municipal license tax, if any, collected by the seller, wholesaler or retailer, shall be payable by the seller directly to the city, municipality, or town entitled to the city license tax.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-49-249.06
What does Code of Alabama § 45-49-249.06 cover?
Section 45-49-249.06 ("Payment to License Tax.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-49-249.06?
A common citation format is "Code of Alabama § 45-49-249.06" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-49-249.06 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.