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28-3A-19
Section 28-3A-19 Special retail license. Upon applicant's compliance with the provisions
of this chapter and the regulations made thereunder, the board shall issue a special retail
license in wet counties for a state park, racing commission, fair authority, airport authority,
or civic center authority, or the franchises or concessionaire of such park, commission or
authority, and may, in its discretion, issue a special retail license to any other valid responsible
organization of good reputation for such period of time not to exceed one year and upon such
terms and conditions as the board shall prescribe, which will authorize the licensee to purchase,
where the retail sale thereof is authorized by the board, liquor and wine from the board or
as authorized by the board and table wine and beer from any wholesale licensee of the board
and to sell at retail and dispense such alcoholic beverages as are authorized by the board
at such locations authorized by the board upon such terms and...
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34-1-9
Section 34-1-9 Registration of firms of public accountants. (a) A firm engaged in this
state in the practice of public accounting may register with the board as a firm of public
accountants provided it meets all of the following requirements: (1) At least 51 percent of
the ownership of the firm, in terms of financial interests and voting rights of all partners,
officers, shareholders, members, or managers, belongs to certified public accountants or public
accountants of this state in good standing with a valid permit to practice. Although public
accountant firms may include nonlicensee owners, the firm and its ownership must comply with
rules promulgated by the board. (2) Any public accountant firm as defined in this chapter
may include nonlicensee owners provided that: a. The firm designates a licensee of this state
who is responsible for the proper registration of the firm and identifies that individual
to the board. b. All nonlicensee owners are active individual participants in the...
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40-28-1
Section 40-28-1 Definitions. The following words, terms and phrases, where used in this
chapter, shall have the following respective meanings, except where the context clearly indicates
a different meaning: (1) T.V.A. The Tennessee Valley Authority. (2) A.B.C. The Alcoholic Beverage
Control Board. (3) A.B.C. PAYMENTS. Any moneys which are distributed by law to the several
local governments from the taxes and/or profits of the Alcoholic Beverage Control Board. (4)
BOOK VALUE. The value that T.V.A. carries on its books for its property. (5) INDUSTRIAL POWER
SALES. That power which is sold by T.V.A. directly to individual concerns as reported and
determined by T.V.A. (6) IN-LIEU-OF-TAXES PAYMENTS. Those payments made directly to the state
of Alabama and not to local governments or distributors under federal statute (16 USC, ยง831)
by T.V.A. which are in lieu of all taxes to all levels of government in Alabama. (7) PROPERTY.
The property of T.V.A. allocated to or associated with the power...
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28-3A-24
Section 28-3A-24 Suspension or revocation of licenses; appointment of hearing commission;
notice, hearing and findings; fines. (a) The board shall have full and final authority as
to the suspension or revocation of any license issued under this chapter and to levy a fine
against a licensee in lieu of such suspension or revocation. The board shall have the full
right and authority to suspend any retail license issued by it for any reason which it may
deem sufficient and proper. Provided, however, the board may appoint a hearing commission
of not less than three members to hear and decide all contested applications of licenses under
this chapter, and hear and decide all charges against any licensee for violation of this chapter,
the law or the regulations of the board and shall have the power and authority to revoke or
suspend for cause licenses and permits, or to fine licensees provided in this chapter. Provided,
no member of the hearing commission shall participate in the hearing or...
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34-1-6
Section 34-1-6 Registration of firms of certified public accountants. (a) A firm engaged
in this state in the practice of public accounting may register with the board as a firm of
certified public accountants provided it meets all of the following requirements: (1) At least
51 percent of the ownership of the firm, in terms of financial interests and voting rights
of all partners, officers, shareholders, members, or managers, belongs to holders of a certificate
who are licensed in some state, and such partners, officers, shareholders, members, or managers,
whose principal place of business is in this state, and who perform professional services
in this state hold a valid certificate issued under Section 34-1-4. Although firms
may include nonlicensee owners, the firm and its ownership must comply with rules promulgated
by the board. (2) Each certified public accountant owner regularly engaged within this state
in the practice of public accounting as a member of the firm shall be a...
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34-31-32
Section 34-31-32 Violations; penalties. (a) Any person engaged in business as a certified
contractor or performing the functions of a certified contractor in violation of this chapter
shall be guilty of a Class A misdemeanor, as defined by the state criminal code. (b) The board
may, at its discretion, impose late penalties on those certified contractors who fail to renew
certificates by December 31 of each year. The board may also remove certification from any
certified person who fails to renew his or her certificate by the first day of March and require
the person to apply for a new certificate. Furthermore, the board may at its discretion, remove,
revoke, or suspend the certification from any certified contractor who provides substandard
or dangerous service, repair, or installation, or who otherwise violates this chapter, and
may require such person to apply for a new certification. The board may, in its discretion,
also require the successful re-testing of any such person who...
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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...
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11-50-303
Section 11-50-303 Compensation; ethics requirements; rate increases; open meetings.
(a) Notwithstanding any other provision of law, including Section 11-50-234.1, no member
of the board may receive any compensation that exceeds one thousand dollars ($1,000) per month.
In addition, the members shall be entitled to any additional personal expenses for the member
only or expense allowance for personal travel or other personal expenses for the member related
to the duties of their office upon approval by a roll call vote of a majority of the board
members in an open meeting of the board. No member of the board may be reimbursed for any
expenditure for alcoholic beverages or entertainment. Records relating to each expense voucher
shall be itemized as to any expense and shall be a public record and placed on the website
of the board. (b)(1) All members of the board and employees of the board shall be subject
to the State Ethics Law, Chapter 25 of Title 36. No consultant or party contracting...
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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-5
Section 28-3A-5 Issuance and renewal of licenses; penalty for delinquent renewal. (a)
Upon receipt of the application, the proper fees, the bond if required, and upon being satisfied
of the truth of the statements in the application and that the applicant is a person of good
repute, the board shall grant and issue to applicant the appropriate license entitling the
applicant to engage in the alcoholic beverage transactions authorized by such license as set
forth in this chapter. All applications for licenses and accompanying statements shall be
kept in the office of the board for a period of three years and shall be open for public inspection.
(b) Licenses issued under the provisions of this chapter shall be renewed annually upon the
filing of applications, in such form as the board shall prescribe, at least 60 days before
the expiration and upon payment to the board of the appropriate license fees, unless the board
has good cause for not renewing or reissuing the license. Unless within...
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