45-35-245
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The Houston
County Commission is hereby authorized to impose upon every person, firm, or corporation who
sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in
Houston County a county privilege, license, or tax in the following amounts: a. Five cents
($.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. Two
cents ($.02) for each cigar of any description made of tobacco or any substitute therefor.
c. Two cents ($.02) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
are prepared in such manner as to be suitable for smoking in a pipe or cigarette. d. Three
cents ($.03) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner as to be suitable for chewing only and not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-245.htm - 5K - Match Info - Similar pages

45-44-20.02
Section 45-44-20.02 Distribution of funds from Sunday sales. (a) This section shall apply only
to Macon County. (b) The Macon County Commission shall distribute forty thousand dollars ($40,000)
per annum from the sale of alcoholic beverages after 12:00 P.M. on Sunday to the Macon County
Public Library. (Act 99-555, p. 1199, §§ 1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-20.02.htm - 661 bytes - Match Info - Similar pages

45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every
person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco
or tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute
therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single
wrapped cigars. c. Five cents ($.05) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms
of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner suitable for chewing only...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.01.htm - 6K - Match Info - Similar pages

45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement
of all county privilege, license, or excise taxes levied or authorized to be levied by local
law or resolution of the Mobile County Commission on the sale, distribution, storage, use,
or otherwise consumption of cigarette and other tobacco products in the county whether collected
by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019,
and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20)
for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one
cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor,
with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed
at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.51.htm - 1K - Match Info - Similar pages

28-4-275
Section 28-4-275 Forfeiture and condemnation proceedings generally - Apportionment and taxing
of costs. If judgment shall be against only one party defendant appearing, he shall be charged
to pay all the costs of the proceeding in the seizure and detention of the liquors and beverages
and vessels and receptacles claimed by him and the costs of the trial. But if judgment shall
be entered against more than one party claiming distinct parts of or interests in said liquors
and beverages and vessels and receptacles, then the cost of the proceeding and trial may be
equitably apportioned among the defendants for the amount of cost to be adjudged against them
according to the discretion of the judge or court. In the event no one appears to contest
the complaint or if the complaint is not sustained and no judgment of forfeiture is obtained,
the costs shall be taxed and paid as costs are taxed and paid in criminal prosecutions wherein
the state fails, and this rule shall apply as to any separate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-275.htm - 1K - Match Info - Similar pages

40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or trustee, or any other group
or combination acting as a unit, and the plural as well as the singular number, unless the
intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The
Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-60.htm - 11K - Match Info - Similar pages

45-10-20.03
Section 45-10-20.03 Draft and keg beer sales authorized. (a) This section only applies in Cherokee
County. (b) The sale of draft or keg beer or malt beverages for on-premises consumption by
retail licensees of the Alabama Alcoholic Beverage Control Board is authorized within Cherokee
County so long as approved by a majority vote of the county commission or, if applicable,
the city council of the municipality where the licensee is located. The sale of draft or keg
beer or malt beverages for off-premises consumption in kegs by retail licensees of the Alabama
Alcoholic Beverage Control Board is authorized within the county only if such beverages are
sold in kegs and so long as approved by a majority vote of the county commission or, if applicable,
the city council of the municipality where the licensee is located. (c) All resolutions and
ordinances relating to the sale, consumption, and possession of bottled or canned beer shall
apply to draft or keg beer or malt beverages. (Act 2012-242,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-20.03.htm - 1K - Match Info - Similar pages

45-15A-40
Section 45-15A-40 Regulation of sale and distribution of draft beer. (a) This section shall
apply only in the City of Heflin in Cleburne County. (b) The City of Heflin in Cleburne County
may, by ordinance, authorize the sale by licensed clubs and other retail alcoholic beverage
licensees of draft or keg beer or malt beverages, or both, for on-premises or off-premises
consumption. Licensed clubs and retail licensees when authorized by ordinance may sell or
dispense draft beer, pursuant to the requirements of their license and applicable law and
regulations of the Alabama Alcoholic Beverage Control Board. (c) Each establishment that is
licensed to sell draft beer in the City of Heflin in Cleburne County shall purchase or lease
all equipment necessary to sell the draft or keg beer or malt beverages. (Act 2015-296, §§1,
2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15A-40.htm - 1K - Match Info - Similar pages

45-39A-10.01
Section 45-39A-10.01 Sale of draft or keg beer or malt beverages. (a) This section only applies
within the corporate limits of the City of Florence. (b) The sale of draft or keg beer or
malt beverages for on-premises consumption by retail licensees of the Alabama Alcoholic Beverage
Control Board is authorized within the corporate limits of the city. The sale of draft or
keg beer or malt beverages for off-premises consumption in kegs by retail licensees of the
Alabama Alcoholic Beverage Control Board is authorized within the corporate limits of the
city only if such beverages are sold in kegs. The city council, by ordinance, may implement
this section. (c) All ordinances relating to the sale, consumption, and possession of bottled
or canned beer shall apply to draft or keg beer or malt beverages. (Act 2007-378, p. 754,
§§1-3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39A-10.01.htm - 1K - Match Info - Similar pages

45-45-20.01
Section 45-45-20.01 Rules and regulations governing liquor traffic; violations. (a) The Legislature
finds that the authority of the Legislature to enact local laws regulating the liquor traffic
is preserved in Section 104 of the Constitution of Alabama of 1901, now appearing as Section
104 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, and
pursuant to this authority the Legislature enacts this local law. (b) Each local governmental
entity in Madison County, whether it be a municipal governing body or the county commission,
may promulgate and implement rules and regulations for controlling the liquor traffic within
the jurisdiction of the local governmental entity, by allowing or prohibiting nudity, topless
dancing, or any other type of similar live entertainment on the premises of a business which
serves or sells alcoholic beverages or allows the public to consume alcoholic beverages on
the premises. The rules and regulations shall be adopted by a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-20.01.htm - 3K - Match Info - Similar pages