This subpart shall apply in all counties in this state of 600,000 population or more according to the last or any succeeding federal census. This subpart shall not repeal or affect any license or tax levied or imposed by or under Chapter 1, Title 29 of the 1958 Recompiled Code of Alabama. This subpart shall have the effect of repealing any act now in effect in all counties in this state of 600,000 population or more according to the last or any succeeding federal census which levies a license tax on the sale of alcoholic, spirituous, vinous, or fermented liquor, and specifically to repeal Act 559 of the 1959 Regular Session of the Legislature of Alabama, approved November 15, 1959; provided that the repeal of the statute or statutes, shall not abate in any manner the taxes or licenses accrued thereunder to October 1, 1965, and the limitations and penalties therein provided for the collection thereof.
Last modified: May 3, 2021