45-18-20
Section 45-18-20 Draft and keg beer sales authorized. (a) The Alabama Alcoholic Beverage Control Board may grant permits to licensed retailers to sell or dispense draft or keg beer or malt beverages anywhere within Conecuh County, the provisions of Section 28-3-161, to the contrary notwithstanding, and the board may revoke any such permit so granted if, in the judgment of the board, the sale of draft or keg beer or malt beverages in the community is prejudicial to the welfare, health, peace and safety of the people of the community or of the state. (b) The provisions of this section are cumulative and shall not be construed to repeal or supersede any laws not directly inconsistent herewith. (Act 81-1160, 3rd Sp. Sess., p. 439, §§1, 4.)...
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45-20-20
Section 45-20-20 Draft and keg beer sales authorized. The Alabama Alcoholic Beverage Control Board may in its discretion grant permits to licensed retailers to sell or dispense draft or keg beer or malt beverages anywhere within Covington County, Section 28-3-161 to the contrary notwithstanding, and the board may revoke any such permit so granted if, in the judgment of the board, the sale of draft or keg beer or malt beverages in the community is prejudicial to the welfare, health, peace, and safety of the people of the community or of the state. (Act 81-93, p. 113, §l.)...
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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman County, in addition to all other taxes now imposed by law, special county privilege license and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter prescribed: (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 Cullman 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...
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45-27-20
Section 45-27-20 Draft and keg beer sales authorized. The Alabama Alcoholic Beverage Control Board may in its discretion grant permits to licensed retailers to sell or dispense draft or keg beer or malt beverages anywhere within Escambia County, the provisions of Section 28-3-161, to the contrary notwithstanding, and the board may revoke any such permit so granted if, in the judgment of the board, the sale of draft or keg beer or malt beverages in the community is prejudicial to the welfare, health, peace, and safety of the people of the community or of the state. (Act 79-158, p. 265, §1.)...
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45-37-20.01
Section 45-37-20.01 Temporary permit to civic center authority; permits to certain licensed retailers. (a) The Alabama Alcoholic Beverage Control Board may grant to any civic center authority, to which the board may have theretofore issued or may simultaneously therewith issue a civic center liquor license under Section 45-37-20, a revocable temporary permit entitling such civic center authority to sell or dispense in any part of its civic center for consumption therein draft or keg beer or malt beverages. The board may revoke any such temporary permit so granted if, in the judgment of the board, such sale or dispensing of draft or keg beer or malt beverages is prejudicial to the welfare, health, peace, and safety of the people of the community wherein the civic center is located or of the state. (b) The Alabama Alcoholic Beverage Control Board may grant permits to licensed retailers to sell or dispense draft or keg beer or malt beverages anywhere within any county wherein the board is...
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45-43-20
Section 45-43-20 Regulation of sale of alcoholic beverages on Sunday. (a)(1) The sale or dispensing of alcoholic beverages in Lowndes County for off-premises consumption on Sunday is permissible. The Alabama Alcoholic Beverage Control Board may issue a license to licensed clubs and other retail alcoholic beverage licensees within the county or any municipality located therein to sell or dispense alcoholic beverages for off-premises consumption on Sundays, any other law to the contrary notwithstanding. Licensed clubs and retail licensees granted such a license may sell or dispense alcoholic beverages pursuant to the requirements of the license and applicable regulations of the board. (2) If sales of alcoholic beverages are to be allowed on Sundays within Lowndes County, before such sales shall commence, the County Commission of Lowndes County, by resolution, shall call for a referendum within Lowndes County to determine if the sale of alcoholic beverages on Sundays will be allowed in...
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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.)...
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2-15-20
Section 2-15-20 Definitions. When used in this article, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) BOARD. The State Board of Agriculture and Industries of the State of Alabama. (2) BRAND. Any recorded identification mark applied to any position on the hide of livestock by means of heat, acid, or a chemical, except numbers used to keep production records or record of age. The word "brand" shall also mean and include tattoo marks on the hide or in the ear of livestock. (3) COMMISSIONER. The Commissioner of Agriculture and Industries of the State of Alabama. (4) DEPARTMENT. The Department of Agriculture and Industries of the State of Alabama. (5) LIVESTOCK. Cattle, swine, sheep, goats, equine or equidae, ratites, and poultry. (6) LIVESTOCK HIDE DEALER. Any dealer who buys hides of livestock. (7) LIVESTOCK MARKET. A place where a person assembles livestock for public sale, if the person is required to procure a...
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28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal government for army, navy or marine purposes; exemption from taxation goods purchased from Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation, or association of persons in another state, the seller or shipper in this state shall make and preserve for three years a duplicate invoice bill, giving the name of the person, firm, corporation, or association of persons to whom shipped, delivered, or sold, the date of sale or shipment, and the quantity of the merchandise sold or shipped. The seller in this state shall have on file a freight, express, or postal receipt for the merchandise showing that the merchandise was turned over to a common carrier engaged in interstate commerce. If...
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28-3-200
Section 28-3-200 Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund. In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Control Board. The tax imposed by this section shall be computed at the time the sale is made to the purchaser and shall be collected by the board from said purchaser at the time the purchase price is paid; provided, however, that if said tax shall not be $.05 or a multiple of $.05 it shall be adjusted up or down to the nearest multiple of $.05. Said tax, when collected, shall be paid to the State Treasurer by the Alabama Alcoholic Beverage Control Board and shall be by said treasurer credited to the Alabama Alcoholic Beverage Control Board Store Fund to be distributed as provided by law....
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