45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall
only apply to Jefferson County. (b) As used in this section, state sales tax means
the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant
to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by
the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section
shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Jefferson County pursuant to this section
shall be allocated...
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45-45-20
Section 45-45-20 Licensing requirements; prohibited activities. (a)(1) Pursuant to the
authority granted in Article IV, 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, that allows local legislation to regulate or prohibit alcoholic beverage
traffic, any public or private lounge, tavern, bar, club, nightclub, or restaurant, operating
in an unincorporated area of Madison County outside of the police jurisdiction of a municipality,
that features or otherwise permits topless females on its premises shall automatically forfeit
any valid Alcoholic Beverage Control Board license which it has been granted. The term topless
females, as used in this subsection, means persons of the female gender clothed or unclothed
above the waist in such manner as to purport to nakedly reveal to patrons, members, or invitee
viewers either the nipple or the pectoral form, or both, of at least one...
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9-13-224
Section 9-13-224 Notice to creditors; institution of condemnation proceedings; legal
title to equipment. At least 60 days prior to the institution of condemnation proceedings
as herein provided, notice shall be given by the court to any creditor who is known to have
a secured interest, a judgment, lien or other interest in any vehicle or equipment seized
pursuant to this article. Such creditors may claim their property during said 60-day period.
Thereafter, the district attorney or other prosecuting officer of the judicial circuit upon
receiving such report shall at once institute, or cause to be instituted, condemnation proceedings
in the circuit court, in the same manner that he is directed by law to institute proceedings
for the condemnation and forfeiture of automobiles and other vehicles used in the illegal
transportation of alcoholic beverages. The legal title to any vehicle and other equipment
seized under this article shall be presumed to be vested with the person, firm, or...
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22-30D-3
Section 22-30D-3 Definitions. Unless otherwise defined in this chapter, the definitions
of terms included in Section 22-30-3 shall be applicable to this chapter. For the purposes
of this chapter, the following terms have the following meanings: (1) ABANDONED DRYCLEANING
FACILITY. Any real property premises or individual leasehold space located in this state owned
by any person in which a drycleaning facility or wholesale distribution facility formerly
operated; provided, however, that any owner or operator or wholesale distributor who shall
have elected not to be covered by the provisions of this chapter shall not be considered a
person owning or leasing such a facility for the purposes of this chapter. (2) ADJACENT LAND
OWNER. Any owner, lessor, or mortgagee of any real property onto which contamination from
a drycleaning facility, abandoned drycleaning facility, or wholesale distribution facility
of any owner or operator or wholesale distributor who shall have elected to be covered...

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28-4-282
Section 28-4-282 Appliances used, etc., for distillation or manufacture of prohibited
liquors and beverages declared contraband; said appliances and products thereof to be summarily
destroyed by sheriffs, etc., finding same; property, etc., where distillery, etc., found forfeited
to state. All appliances which have been used or are used or ready to be used for the purpose
of distilling or manufacturing any prohibited liquors or beverages are contraband, and no
person, firm or corporation or association of persons shall have any property rights in or
to the same, and when said appliances or apparatus so used or ready to be used or that have
been used for the manufacture of any prohibited liquors and beverages shall be found by any
sheriff or other law officer, the same shall be by said officer at once summarily destroyed
and rendered useless for service. The officer shall also summarily destroy any liquor or liquids,
the product of a distillery or plant for the making of a prohibited...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, the following words, terms, and phrases where used in this section
shall have the following respective meanings except where the context clearly indicates a
different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
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45-49-21.20
Section 45-49-21.20 Legislative findings. (a) The Legislature is cognizant of Opinion
of the Justices No. 376, issued April 9, 2002, which states that a local bill for Washington
County "purporting to allow by local law the creation of a traffic in alcohol that does
not presently exist in smaller municipalities in Washington County, does not fit within the
ambit of the last paragraph of Section 104 permitting the Legislature to pass local
laws regulating or prohibiting such traffic." The effect of this Opinion of the Justices
is to greatly limit situations in which local laws may be enacted regarding alcoholic beverages.
This opinion, in part, was based upon a determination that, "Generally, 'regulate' implies
the exercise of control over something that already exists." While respecting the constitutional
authority granted to the Alabama Supreme Court to interpret the Constitution of Alabama of
1901, this body disagrees with the conclusion reached by the court concerning Section
104....
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28-11-7
Section 28-11-7 Distribution permits. (a) Any person who distributes tobacco, tobacco
products, electronic nicotine delivery systems, or alternative nicotine products within this
state shall first obtain a permit from the board for each location of distribution. There
is no fee for the permit. (b) Any person who maintains a tobacco, tobacco product, electronic
nicotine delivery system, or alternative nicotine product vending machine on his or her property
in this state shall first obtain a permit from the board for each machine at each machine
location. The permit for each machine shall be posted in a conspicuous place on the machine.
(c) A permit shall be valid only for the location specified in the permit application. (d)
A permit is not transferable or assignable and shall be renewed annually. Notwithstanding
the foregoing, if a location for which a permit is obtained is sold or transferred, the permit
shall be transferred to the person obtaining control of the location and shall be...
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28-4-126
Section 28-4-126 Presentation, collection, etc., by bank, etc., of draft, bill of exchange,
etc., attached to, connected with, etc., bill of lading, order, etc., for prohibited liquors
or beverages. It shall be unlawful for any bank incorporated under the laws of this state
or a national bank or private banker or any individual, firm or association to present, collect
or in any way handle any draft, bill of exchange or order to pay money, to which is attached
a bill of lading or order or receipt for any spirituous, vinous, malted, fermented or other
intoxicating liquors of any kind or any liquor, liquids or beverages prohibited by the laws
of this state to be manufactured or sold or otherwise disposed of or which is enclosed with,
connected with or in any way related to, directly or indirectly, any bill of lading, order
or receipt for the said liquors or any of them. Any person, firm, corporation or bank or banker
violating the provisions of this section shall be guilty of a...
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38-4-14
Section 38-4-14 Limitations on use of public assistance benefits. (a) For the purposes
of this section, the term public assistance benefits means money or property provided
directly or indirectly to eligible persons through programs of the federal government, the
state, or any political subdivision thereof, and administered by the Alabama Department of
Human Resources. (b)(1) A recipient of public assistance benefits may not use any portion
of the benefits for the purchase of any alcoholic beverage, tobacco product, or lottery ticket.
Any person who violates this subsection shall reimburse the Department of Human Resources
for the purchase and shall be subject to the following sanctions: a. Upon the first violation,
the person shall be disqualified from receiving public assistance benefits by means of direct
cash payment or an electronic benefits transfer access card for one month. b. Upon the second
violation, the person shall be disqualified from receiving public assistance benefits...
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