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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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11-92B-7
Section 11-92B-7 Board of directors. (a) The authority shall operate under the direction of
a board of directors which shall consist of voting members selected as follows: (1) One member
appointed by the Governor. (2) Five members appointed by the governing body of each municipality
whose corporate limits lie in whole or in part within the operational area of the authority.
(3) Five members appointed by the governing body of the county of incorporation. (b) A vacancy
occurring on the board for any reason shall be filled within 30 days of the vacancy by the
appointing authority making the initial appointment. If the appointing authority that made
the initial appointment does not fill the vacancy within 30 days, the remaining appointing
authorities shall make the appointment. (c) Initial appointments to the board shall be made
within 30 days following the effective date of the incorporation. The Governor's initial appointee
shall serve a three-year term. Each governing body of a...
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34-26-41
Section 34-26-41 Applications; qualifications of applicants; issuance of license; practice
without license; inactive status. (a)(1) Any person wishing to obtain the right to practice
as a psychologist or psychological technician in this state, who has not heretofore been licensed
to do so, shall, before it shall be lawful for him or her to practice as a psychologist or
psychological technician in this state, make application to the Board of Examiners in Psychology
through the chair upon such form and in such manner as prescribed by the board. (2) Unless
a person has first obtained a valid license as aforesaid, it shall be unlawful and a violation
of this chapter for him or her to practice. (b) A candidate for licensure as a psychologist
shall furnish the board with satisfactory evidence of all of the following: (1) He or she
is of good moral character. (2) He or she is at least 19 years of age. (3) He or she has received
a doctorate degree from a department of, or school of,...
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40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for
certain tax exempt projects. (a) For the purposes of this section, the term governmental entity
means the State of Alabama and its political subdivisions, including a county, a municipality,
an industrial or economic development board or authority, and any public water or sewer authority,
district, system, or board that otherwise is sales and use tax exempt. A governmental entity
shall also include an educational institution of any of the foregoing Alabama political subdivisions
including a public college or university, a county or city board of education, and the State
Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General...
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28-1-3.1
Section 28-1-3.1 Possession of alcoholic beverages purchased from military liquor stores, etc.,
by eligible persons; violations. (a) Any person 21 years of age or over who is on active duty,
in active reserve status or retired from the armed forces of the United States, or the dependent
of such person, or is otherwise eligible to purchase alcoholic beverages from military package
or liquor stores, shall be entitled to have in his possession, in his motor vehicle, or a
private residence or place of private residence or the curtilage thereof in any county in
this state, for his own private use and not for resale, not more than the following quantity
of alcoholic beverages as defined in Section 28-3-1, which beverages have been sold by a military
liquor, package, Class 6 or similar store or outlet: three liters of liquor and one case of
beer; or three liters of wine and one case of beer; or two cases of beer; provided, however,
that no alcoholic beverages shall be kept, stored or...
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28-7-10
Section 28-7-10 Wine importer license; restrictions on sale and operation; registration of
labels; seizure of unregistered goods; monthly reports; inspection. (a) Upon applicant's compliance
with Section 28-7-6, the board shall issue to applicant an importer license which shall authorize
the licensee to import table wine manufactured outside the United States of America into this
state or for sale or distribution within this state table wine to the board or the state,
and table wine to wholesaler licensees of the board. No person shall import table wine manufactured
outside the United States into this state or for sale or distribution within this state or
to the state, the board or any licensee of the board, unless such person shall be granted
an importer license issued by the board. (b) An importer licensee shall not sell any table
wine for consumption on the premises where sold; nor, unless issued a wholesale license, sell
or deliver to any retailer; nor deliver any such table wine...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
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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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28-3A-17
Section 28-3A-17 Retail beer license for off-premises consumption. Upon applicant's compliance
with the provisions of this chapter and the regulations made thereunder, the board shall issue
to applicant a retail beer license which will authorize the licensee to purchase beer, including
draft beer in counties or municipalities where the sale thereof is permitted, in original
unopened containers from licensed wholesalers and to sell such beer in packaged form at retail
for off-premises consumption, where such use of the proposed location is not, at the time
of the original application, prohibited by a valid zoning ordinance or other ordinance in
the valid exercise of police power by the governing body of the municipality or county in
which the retail outlet is located. (Acts 1980, No. 80-529, p. 806, ยง17.)...
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34-21-2
Section 34-21-2 Board of Nursing generally. (a) There is created the Board of Nursing, which
shall be composed of 13 members to be appointed and have the duties and powers enumerated
in this section. The membership of the board shall be inclusive and reflect the racial, gender,
geographic, urban/rural, and economic diversity of the state. In order to insure continuity
of administration, the nine board members provided for by Section 3 of Act 427, Regular Session
1975, shall continue to serve to the completion of the term for which they are serving. The
Governor, within 60 days of January 1, 1984, shall appoint a tenth member who shall be a licensed
practical nurse for a term of four years from a list of nominees furnished him or her by the
Alabama Federation of Licensed Practical Nurses, Incorporated, or its successor organization.
As the terms of all board members expire, their successors shall be appointed for terms of
four years each. Vacancies in unexpired terms shall be filled in...
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