§ 45-57-242

The Russell County Commission may levy a privilege orlicense tax on all persons, corporations, copartnerships, companies, agencies,and associations selling, distributing, or delivering to retailers in Russell County,except within the city limitsof Phenix City and Hurtsboro and two cents ($0.02) within the policejurisdiction of Phenix City and Hurtsboro, any malt or brewed beverages(including beer, lager beer, ale, porter, or similar fermented malt liquorcontaining one-half of one percent or more of alcohol by volume), which taxshall be in an amount equal to not more than four cents ($0.04) on each 12fluid ounces or fractional part thereof, delivered or distributed to retailerslocated in the county. The privilegeor license tax herein authorized shall be in addition to all other taxesand licenses now or hereafter authorized orimposed by law. (Act 81–473, p. 821, § 1.)