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28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition to the
licenses provided for by Chapter 3A of this title, there is hereby levied a privilege or excise
tax on every person licensed under the provisions of said Chapter 3A who sells, stores or
receives for the purpose of distribution, to any person, firm, corporation, club or association
within the State of Alabama any malt or brewed beverages. The tax levied hereby shall be measured
by and graduated in accordance with the volume of sales by such person of malt or brewed beverages,
and shall be an amount equal to $.05 for each 12 fluid ounces or fractional part thereof.
(b) Collection. The tax levied by subsection (a) of this section shall be collected by the
Alabama Alcoholic Beverage Control Board and said tax shall be added to the sales price of
all malt or brewed beverages sold, and shall be collected from the purchasers. It shall be
unlawful for any person, firm, corporation, club or association...
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28-3A-23
Section 28-3A-23 Regulation of grant of licenses. (a) No license prescribed in this code shall
be issued or renewed until the provisions of this code have been complied with and the filing
and license fees other than those levied by a municipality are paid to the board. (b) Licenses
shall be granted and issued by the board only to reputable individuals, to associations whose
members are reputable individuals, or to reputable corporations organized under the laws of
the State of Alabama or duly qualified thereunder to do business in Alabama, or, in the case
of manufacturers, duly registered under the laws of Alabama, and then only when it appears
that all officers and directors of the corporation are reputable individuals. (c) Every license
issued under this code shall be constantly and conspicuously displayed on the licensed premises.
(d) Each retail liquor license application must be approved by the governing authority of
the municipality if the retailer is located in a municipality,...
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28-4-1
Section 28-4-1 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BREWER. Every person, firm, association or corporation that manufactures fermented liquors
of any name or description from malt, wholly or in part, or from any substitute therefor.
(2) DISTILLER. Every person, firm, association or corporation that produces distilled spirits
or who brews or makes mash, wort or wash fit for distillation or for the production of spirits
or who, by any process of evaporation, separates alcoholic spirits from any fermented substance
or who, making or keeping mash, wort or wash, has also in possession or use a still. (3) LIQUOR
NUISANCES. a. Any rooms or structures used for the unlawful manufacture, sale, furnishing,
distilling, rectifying, brewing or keeping of liquors or beverages that are prohibited by
the laws of Alabama to be manufactured, sold or otherwise disposed of...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all 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,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax upon every
person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control
Board in the sale of alcoholic beverages of all kinds, 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 any such institution, that is both of the following: (1) 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...
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45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, 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 any such institution, that is both of the following:
(1) 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
28-3-15
Section 28-3-15 Acquisition, dispensing, etc., of alcoholic beverages, wine, etc., for medicinal,
scientific, etc., purposes by physicians, dentists, etc.; acquisition, etc., of wine for sacramental
or religious purposes by ministers, pastors, etc. (a) Regularly licensed physicians, dentists
or any person holding a license to practice medicine or to engage in any profession wherein
the treatment of the human body or of an animal body is necessarily involved, clinics, noncommercial
laboratories, manufacturing establishments, hospitals or sanatoria may acquire, own and dispense
for medicinal, mechanical, scientific or other nonbeverage purposes only any alcoholic beverage,
wine or ethyl alcohol. (b) Any minister, pastor or officer of a regularly organized religious
congregation or church and any other person who, under the ritual of any recognized religious
denomination is authorized or required to use wine for sacramental or religious purposes in
the ceremonies or ritual of such...
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45-45A-40
Section 45-45A-40 Regulation and sale of alcoholic beverages. (a) Except as provided in this
section, in order to provide for additional local control and regulation of the sale of alcoholic
beverages in areas of the City of Madison located within Madison County, in addition to all
other power and authority granted by state law, the governing body of the City of Madison
is hereby authorized to regulate the days and hours of operation of establishments selling
and serving alcoholic beverages, specify zones in the city in which businesses required to
have retail off-premises or on-premises Alcoholic Beverage Control Board licenses may operate,
issue and set fees for local business licenses for establishments selling and serving alcoholic
beverages, and adopt ordinances regulating the establishments. Any authority granted herein
shall not be construed to affect, modify, or amend the authority otherwise reserved to the
state for the issuance and revocation of licenses for the sale of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-40.htm - 2K - Match Info - Similar pages
28-4-116
Section 28-4-116 Conduct of business of delivering, transporting, storing or warehousing prohibited
liquors and beverages by transfer, warehouse, etc., companies; forfeiture of charter of corporations
violating provisions of section. No transfer company, traffic company, transportation company,
warehouse company or other like corporation chartered under or by the laws of Alabama shall
have any right or power to engage in or carry on the business of delivering, transporting,
storing or warehousing any prohibited liquors and beverages except under the supervision of
and on permit from the Alcoholic Beverage Control Board. Any corporation of this state offending
against this provision or engaging in such business shall forfeit its charter, which forfeiture
may be declared upon an action in quo warranto before a court of competent jurisdiction if
any person or officer wishes to institute the action. (Acts 1909, No. 191, p. 63; Acts 1915,
No. 2, p. 8; Code 1923, ยง4715; Code 1940, T. 29,...
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35-5A-19
Section 35-5A-19 Renunciation, resignation, death or removal of custodian; designation of successor
custodian. (a) A person nominated under section 35-5A-4 or designated under section 35-5A-10
as custodian may decline to serve by delivering a valid disclaimer to the person who made
the nomination or to the transferor or the transferor's legal representative or by effecting
a valid disclaimer in the manner that interests in property may be disclaimed under the Alabama
Uniform Disclaimer of Property Interests Act. If the event giving rise to a transfer has not
occurred and no substitute custodian able, willing, and eligible to serve was nominated under
section 35-5A-4, the person who made the nomination may nominate a substitute custodian under
section 35-5A-4; otherwise the transferor or the transferor's legal representative shall designate
a substitute custodian at the time of the transfer, in either case from among the persons
eligible to serve as custodian for that kind of property...
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