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Ala. Code § 45-44-150.13

Relation to Other Taxes.

(Act 83-575, p. 882, § 14.)

The license fees, commissions, and excise taxes imposed herein shall be in lieu of all licenses, excise taxes, occupational taxes to the State of Alabama or any county, city, town, or other political subdivision thereof including, but not limited to, any and all sales and use taxes, lease taxes, utility taxes, alcoholic beverage taxes. Provided, however, that any person, firm, or corporation who operates a restaurant, bar, or other concession on the premises, shall be subject to the usual city and county taxes that are normally levied upon such businesses.

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