County sets property tax structure for year

Published 12:00 am Tuesday, February 10, 2004

The Shelby County Commission set the county’s tax structure for the next year with millage ranging from 37 1/2 mills to 23 1/2 mills.

The tax rate was set with no changes from last year’s rate at the commission’s regular meeting on Monday, Feb. 9.

Total millage for the Shelby County school district (outside the corporate limits of Birmingham, Hoover and Vestavia Hills) is set at 37 1/2 mills. Total millage for those in the Hoover school district is set at 29 1/2 mills. Total millage for those in the Birmingham and Vestavia Hills school districts is 23 1/2 mills. A mill is a property tax measurement which indicates one-10th of one cent.

Levied for general taxes in Shelby County is 5 mills; for special road and bridge fund, 2 1/2 mills; 30 mills for special school taxes for the county; and 6 mills for special school taxes in Hoover.

Also set by the commission on Monday were fees for alcoholic beverage for this year.

Filing fee is $50 for each ABC category.

County license fees are as follows:

Lounge retail liquor class I – $700;

Lounge retail liquor class II – $600;

Restaurant retail liquor – $600;

Club liquor class I – $500;

Club liquor class II – $1,050;

Retail beer on or off premises – $75;

Retail beer off premises only – $50;

Retail table wine on or off premises – $75;

Retail table wine off premises only – $75;

Liquor wholesale – $500;

Wholesale beer only – $275;

Wholesale table wine only – $275;

Wholesale table wine and beer – $375;

Warehouse license – $200;

Additional warehouse wine, beer or both – $100;

Special events retail – $150;

Special retail (30 days or less) – $100;

Special retail (30+) – $250;

Retail common carrier – $150;

Manufacturer – $500;

Importer – $250; and

Brewpub – $500.

License costs include state license fees, filing fees and county license fees. State license fees range from $100 to $1,000.