Alabama Attorney General Opinion 1979-0188

OFFICE OF THE ATTORNEY GENERAL 2Q-00/82 64 Lac L. MALE DIMPAITV ATTORNEY CAMERAL 41113.1.1AM M. litanutts. EIRSCNITIVE ASSISTANT WALTER IL TONNES CAMS AWSTAMT ATTORNEY GENERAL JAMIE Notts AOMINISTRATIVE ASSISTANT CHARLES A. GRADDICK ATTORNEY GENERAL STATEOFALASAMA MAY 3 1979 ADMINISTRATIVE BUILDING 44 NORTH UNION STREET MONTOOMIERII, ALABAMA 36130 AREA (2011, 1134-11110 Honorable Ernestine S. Sapp Gray, Seay & Langford 352 Dexter Avenue Montgomery, Alabama 36104 Macon County-Taxation Macon County Commission does not have the authority to levy and distribute a tax on wine under Act No. 1034, Acts of Alabama, Regular Session 1975. Dear Ms. Sapp: I am responding to your request for an opinion from this office of March 6, 1979, in which you ask whether the Macon County Commission has authority, under Act No. 1034-H, • 1622, Acts of Alabama 1975 and Act No. 38-H, 20 Acts of Alabama 1963, to levy a wine tax and distribute the proceeds. It is my opinion that the acts which you have cited do not authorize the imposition of a wine tax by the Macon County Commission. There is no specific language in Act 1034 which gives the County Commission the authority to levy such a tax. While the Act does state that, "...nothing herein shall be construed to mean that taxes or licensing fees cannot be levied by the counties in which this Act applies...," this oblique clause cannot be read as directly authorizing the tax. The power to tax is capable only of a clear and un- equivocal delegation. It must not be left a matter of doubt or mere inference. Baldwin v. City Council, 53 Ala. 437 (1875). Honorable Ernestine S. Sapp Page Two Further, Act 38 clearly does not authorize the imposi- tion of a wine tax. Act 38 applies only to malt or brewed beverages. Although Act 1034 provides in its title that Macon County may handle and sell wine in a manner similar to the procedure by which beer, malt or brewed beverages are now sold, no such language is contained in the body of Act 1034. General principles of statutory construction dictate that language contained only in the title of an act, and not within the act itself, has no legal effect. Constitu- tion of Alabama 1901, Art. IV 545. In the absence of specific statutory language granting the Macon County Commission the power to levy a wine tax, they have no authority to do so. Sincerely, CHARLES A. GRADDICK Attorney General By- LINDA C. BRELAND Assistant Attorney General LCB:bb