The Russell County Commission may levy a privilege or license tax on all persons, corporations, copartnerships, companies, agencies, and associations selling, distributing, or delivering to retailers in Russell County, except within the city limits of Phenix City and Hurtsboro and two cents ($0.02) within the police jurisdiction of Phenix City and Hurtsboro, any malt or brewed beverages (including beer, lager beer, ale, porter, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume), which tax shall be in an amount equal to not more than four cents ($0.04) on each 12 fluid ounces or fractional part thereof, delivered or distributed to retailers located in the county. The privilege or license tax herein authorized shall be in addition to all other taxes and licenses now or hereafter authorized or imposed by law.
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