Surety Bond Encyclopedia

Alcohol Ordinance Tax or Fee Bond - City of Russellville, AL in Alabama

Brief Summary

Russellville's alcohol chapter puts real reporting duties on anyone who owes the city its alcohol license tax, including an annual report under oath and three years of records. The bond backs those payments, and having it ready keeps the city license moving through the clerk-treasurer's office.

The City of Russellville, Alabama, in Franklin County, requires an Alcohol Ordinance Tax or Fee bond from businesses that owe the city alcohol license taxes or fees under Chapter 4 of its Code of Ordinances. The bond names the City of Russellville as obligee and guarantees that the business will report and pay what it owes. Confirm the bond amount and form with the City Clerk before it is issued.

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How to Apply for a Alcohol Ordinance Tax or Fee Bond:

Hold or apply for the appropriate Alabama ABC Board license for your premises.
Call the Russellville City Clerk at 256-332-6060 to confirm the bond amount, form and obligee wording.
Complete the city business license application and select Alcohol as a tax type.
Complete the bond application and review the quote.
Pay the premium and receive the signed bond naming the City of Russellville as obligee.
File the bond with City Hall and keep three years of purchase, sale and delivery records.

Detailed Information About the Alabama Alcohol Ordinance Tax or Fee Bond:

Check the city first

This bond belongs to Russellville in Franklin County, Alabama. It is filed with the city, not with a county probate office. City Hall is at 304 N. Jackson Ave, Russellville, AL 35653, phone 256-332-6060.

What the city's alcohol chapter requires

Chapter 4 of the Russellville Code of Ordinances regulates alcohol licensing and sales. Section 4-12 requires each person subject to the city's alcohol license tax to keep full and complete records of all purchases, sales and deliveries of alcoholic beverages, to keep those records for at least three years, and to make them available to the city clerk-treasurer for inspection. Anyone obligated to pay a privilege or excise tax to the city based on gross receipts must file an annual report under oath in January. New alcohol licenses are reviewed by the city's alcohol license review committee under Section 4-18, made up of the clerk-treasurer, the police chief, the fire chief or fire marshal, and the building, license and zoning official.

Code of Alabama 28-3A-21(c) is the state authority behind this. It allows municipalities where alcohol sales are permitted to levy privilege or license taxes on ABC Board licensees.

What the bond guarantees

The City of Russellville is the obligee. The business is the principal, and a surety company stands behind its promise to pay the city's alcohol taxes and fees. If the business fails to pay, the city can claim against the bond. The surety pays valid claims and then recovers the money from the business.

This listing does not set a fixed amount, so ask the City Clerk's office for the required amount and form before the bond is issued.

License year and renewal

The city's license year runs January 1 through December 31. Section 14-35 of the code makes privilege license taxes due January 1 and delinquent the following March 1. The city's current business license application says renewals are delinquent after February 15. Plan around the earlier date and confirm with the clerk.

What the premium is based on

The premium depends on the bond amount the city requires, the owner's credit and the business's financial history. A quote shows the actual figure once the amount is known.

Eligibility and Requirements for a Alabama Alcohol Ordinance Tax or Fee Bond:

City of Russellville named as obligee.
Bond amount confirmed with the City Clerk before issuance.
Principal name matching the city business license and ABC Board license.
Annual report under oath in January for gross receipts based taxes, under Sec. 4-12.
Records of alcohol purchases, sales and deliveries kept at least three years.

Alabama Alcohol Ordinance Tax or Fee Bond FAQs:

Is this the Russell County bond?

No. This bond is for the City of Russellville in Franklin County, Alabama. File it with Russellville City Hall at 304 N. Jackson Ave, not with Russell County.

How much is the bond?

The listing does not carry a fixed amount. Call the City Clerk at 256-332-6060 for the required figure before ordering the bond.

What records does the city expect me to keep?

Section 4-12 requires full records of all alcohol purchases, sales and deliveries, kept at least three years and open to the city clerk-treasurer during business hours.

When does my city license renew?

Licenses are due January 1. Section 14-35 sets delinquency at March 1, but the city's current application says February 15, so renew before February 15 to be safe.