45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes 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 evidence of debt or stocks, an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
45-49-20.01
Section 45-49-20.01 Definitions. The following words, terms, and phrases shall have the following meanings: (1) LICENSED ESTABLISHMENT. Any business operating pursuant to a license issued by the Alabama Alcoholic Beverage Control Board within an unincorporated area of Mobile County, which sells, serves, or dispenses alcoholic beverages or otherwise allows the consumption of alcoholic beverages on the premises. (2) PERSON. Any natural person, firm, association, joint venture, partner- ship, corporation, or any other entity. (Act 97-176, p. 265, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-20.01.htm - 886 bytes - Match Info - Similar pages
28-10-3
Section 28-10-3 Definitions. The following terms shall have the following meanings unless the context clearly indicates otherwise: (1) BOARD. The Alcoholic Beverage Control Board of the State of Alabama. (2) VENDOR. A person who is licensed by the board to sell alcoholic beverages for on-the-premises consumption and/or for off-the-premises consumption. (Acts 1990, No. 90-525, p. 767, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-10-3.htm - 717 bytes - Match Info - Similar pages
28-4-273
Section 28-4-273 Forfeiture and condemnation proceedings generally - Conduct of hearing or trial generally; entry of judgment of forfeiture and delivery of liquors and beverages to Alcoholic Beverage Control Board generally; destruction of nonfederal tax-paid liquors and beverages; disposition of funds paid into court by Alcoholic Beverage Control Board. If no party appears to make a claim at the time specified in the notice or if no verified answer controverting the allegations of the complaint and the grounds for issuance of the search warrant is interposed, the judge shall proceed to hear the testimony in support thereof. If it is established upon the hearing before said judge or upon the trial of the action, if issue be joined, that the liquors so seized are kept, stored or deposited for the purpose of unlawful sale or other disposition or for furnishing or distribution within this state or if it appears that the complainant has established a ground for the issuance of such search...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-273.htm - 2K - Match Info - Similar pages
45-2-21.31
Section 45-2-21.31 Applicability - Subject matter. This subpart shall apply to the sale of alcoholic beverages for consumption on the licensed selling premises on Sunday of certain licensees of the Alcoholic Beverage Control Board of the State of Alabama. (Act 97-872, 1st Sp. Sess., p. 224, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-21.31.htm - 605 bytes - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) 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 evidence of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
45-36A-100
Section 45-36A-100 Sale of draft or keg beer or malt beverages. (a) This section shall only apply to the City of Scottsboro in Jackson County. (b) Subject to subsection (c), the sale of draft or keg beer or malt beverages for on-premises and off-premises consumption by retail licensees of the Alabama Alcoholic Beverage Control Board is authorized in the city. 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. (c) The city governing body may hold a referendum to determine if the sale of draft or keg beer or malt beverages for on-premises and off-premises consumption by retail licensees of the Alabama Alcoholic Beverage Control Board is authorized in the city. If a majority of the voters voting thereon in the city vote in favor of the question, then the sale of draft or keg beer or malt beverages for on-premises and off-premises consumption by retail licensees of the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36A-100.htm - 2K - Match Info - Similar pages
45-45A-30
Section 45-45A-30 Regulation of sale of alcoholic beverages on Sunday. (a) The city council or other governing body of the City of Huntsville in Madison County is hereby authorized to regulate and permit the sale and consumption of alcoholic beverages on Sunday upon the licensed premises of licensees of the Alcoholic Beverage Control Board of the State of Alabama and of the City of Huntsville. (b) The provisions of this section are cumulative and supplemented to the present power and authority of the City of Huntsville, and this section is not intended to, nor shall it be interpreted so as to repeal any existing power or authority of the City of Huntsville now permitted under the general laws of the state, or under any local or special act of the Legislature. (Act 83-734, p. 1194, §§ 1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-30.htm - 1K - Match Info - Similar pages
28-3-55
Section 28-3-55 Cost of evidence fund; creation; aid in drug law enforcement; appropriation. (a) The Law Enforcement Division of the Alabama Alcoholic Beverage Control Board, for the procurement of evidence to aid in the criminal enforcement of the laws of this state, may establish a fund known as the "Cost of Evidence Fund" in the amount of one hundred thousand dollars ($100,000). This fund is to be administered by the Administrator of the Alcoholic Beverage Control Board, and upon approval, the State Comptroller shall draw a warrant on the State Treasury to create this fund. It shall be the responsibility of the Administrator of the Alcoholic Beverage Control Board to insure that the fund is maintained at an amount not to exceed one hundred thousand dollars ($100,000), and upon presentation to the Comptroller of the properly documented expenditures the Comptroller shall cause a warrant to be drawn to replenish this fund. The fund shall be managed by the Administrator of the Alcoholic...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-55.htm - 1K - Match Info - Similar pages
45-23A-20
Section 45-23A-20 Sale of draft or keg beer or malt beverages. (a) This section only applies in the corporate limits of the City of Daleville. (b) Subject to subsection (d), 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 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. (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. (d) The governing body of the city shall hold a referendum to determine if draft or keg beer may be sold for on-premises consumption. If a majority of the voters voting thereon in the municipality vote in favor of the question, then the sale of draft or keg beer for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23A-20.htm - 1K - Match Info - Similar pages
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