45-1-243.01
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm,
or corporation (including the State of Alabama, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair, or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount not exceeding one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein;...
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45-10-244.01
sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks, nor sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, ships, and other watercraft of over
50 tons burden) an amount not exceeding one percent of the gross proceeds of sales of the
business, except where a different amount is expressly provided herein;...
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45-39-245
other taxes of every kind now imposed by law, and shall be collected as herein provided, a
privilege or license tax against the person on account of the business activities and in the
amount to be determined by the application of rates against gross sales, or gross receipts,
as the case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden, an amount equal to one percent of the gross proceeds of sales of the
business except where a different amount is expressly provided...
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45-41-244.51
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm,
or corporation (including the State of Alabama, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stocks, nor sales of materials and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden), an amount not exceeding one percent of the gross proceeds of sales
of the business, except where a different amount is expressly provided...
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45-35-244.01
sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
including the State of Alabama, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions, engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships and other watercraft
of over 50 tons burden, an amount equal to one percent of the gross proceeds of sales of the
business except where a different amount is expressly provided...
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11-51-90.2
Gross Receipts and/or Flat Rate 443 Electronics and Appliance Stores Electronic and appliance
store, household, radio, television, computer Gross Receipts and/or Flat Rate 444 Building
Material and Gardening Equipment Dealers Building materials, hardware, paint, home center,
wallpaper Gross Receipts and/or Flat Rate 445 Food and Beverage Stores Food and beverage stores,
grocery, convenience, markets, liquor, beer Gross Receipts and/or Flat Rate Where Not State
Regulated 446 Health and Personal Care Stores Health and personal care stores,
drug, cosmetic, optical, health food Gross Receipts and/or Flat Rate 447 Gasoline Stations
Gasoline stations, filling stations Gross Receipts and/or Flat Rate Based on No. of Dispensers
448 Clothing and Accessories Stores Clothing stores, men's, women's, children, infants, shoe,
jewelry, luggage Gross Receipts and/or Flat Rate 451 Sporting Goods, Hobby, Book, Music Sporting
goods stores, hobby, toy, fish, gun, music, books Gross Receipts and/or...
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28-1-3.1
Section 28-1-3.1 Possession of alcoholic beverages purchased from military liquor stores, etc.,
by eligible persons; violations. (a) Any person 21 years of age or over who is on active duty,
in active reserve status or retired from the armed forces of the United States, or the dependent
of such person, or is otherwise eligible to purchase alcoholic beverages from military package
or liquor stores, shall be entitled to have in his possession, in his motor vehicle, or a
private residence or place of private residence or the curtilage thereof in any county in
this state, for his own private use and not for resale, not more than the following quantity
of alcoholic beverages as defined in Section 28-3-1, which beverages have been sold by a military
liquor, package, Class 6 or similar store or outlet: three liters of liquor and one case of
beer; or three liters of wine and one case of beer; or two cases of beer; provided, however,
that no alcoholic beverages shall be kept, stored or...
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20-1-135
Section 20-1-135 Requirements as to labeling generally; when package or container deemed misbranded.
(a) The container shall be labeled "Mellorine - A Vegetable Oil Product." When mellorine
is made with animal fat it shall be labeled "Mellorine - Containing Animal Fat."
When mellorine is made with vegetable oil and animal fat it shall be labeled "Mellorine
- Containing Vegetable Oil and Animal Fat." The lettering of the word "Mellorine"
shall in every case appear in as large type size and as prominent as any other wording on
the container except the brand name but in no event shall it be smaller than 30 point Gothic
type. The number of U.S.P. units due to the addition of vitamin A must appear on the label.
The use of the word "cream" or its phonetic equivalent, however spelled in connection
with the labeling, advertising, branding, or sale of mellorine, is hereby prohibited. The
container or package in which mellorine is sold or offered for sale shall be deemed to be
misbranded if...
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45-19A-10
Section 45-19A-10 Regulation of sale of alcoholic beverages on Sunday. (a) This section shall
apply only to the City of Goodwater in Coosa County. (b)(1) The voters of the City of Goodwater
may authorize the sale of alcoholic beverages within the municipality on Sunday by an election
pursuant to this section, in the following manner: The governing body of the City of Goodwater,
by resolution, may call an election for the municipality to determine the sentiment of the
voters of the municipality residing within the corporate limits, as to whether or not alcoholic
beverages can be legally sold or distributed on Sunday within the municipality. (2) On the
ballot to be used for such election, the question shall be in the following form: "Do
you favor the legal sale and distribution of alcoholic beverages within this municipality,
on Sunday between 1:00 P.M. and 9:30 P.M. and on those Sundays on which occurs New Year's
Eve (December 31), after 1:00 P.M.? Yes ___ No ___." (3) The election...
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45-24-20
Section 45-24-20 Sunday sales of alcoholic beverages - Unincorporated areas. (a) This section
shall apply only in Dallas County. (b)(1) The voters of Dallas County may authorize the sale
of alcoholic beverages within the county on Sunday by an election pursuant to this section,
in the following manner: Within 30 days from April 2, 2012, the Dallas County Commission,
by resolution, may call an election for the county to determine the sentiment of the voters
of the county as to whether or not alcoholic beverages can be legally sold or distributed
on Sunday within the county. (2) On the ballot to be used for such election, the question
shall be in the following form: "Do you favor the legal sale and dispensing of alcoholic
beverages within the county on Sunday between 12:00 P.M. (noon), and 9:30 P.M., and on those
Sundays on which occurs New Year's Eve (December 31), after 12:00 P.M. (noon)? Yes ___ No
___." (c) The first election and any subsequent elections shall be held and the...
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