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Ala. Code § 40-12-70

Cereal Beverages, Carbonated or Other Soft Drinks - Wholesalers.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §483.)

Each person engaged in the business of selling at wholesale nonalcoholic, carbonated, or other soft drinks shall pay an annual license tax of $50; provided, that bottlers who have taken out the bottle license for operating plants in this state shall not be liable under this section, nor shall such bottlers be liable for any county or state license under Section 40-12-174, nor as transient vendors or dealers or peddlers.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.