45-39A-70
Section 45-39A-70 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2016 REGULAR SESSION, EFFECTIVE MAY 12, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The voters of the Town of Lexington may authorize the sale of alcoholic beverages and draft beer for on-premises and off-premises consumption within the town each day of the week except Sunday by an election pursuant to this section, in the following manner: (1) The governing body of the town, by resolution, shall call an election to determine the sentiment of the voters of the town residing within the corporate limits, as to whether or not it may determine whether alcoholic beverages and draft beer can be legally sold or distributed each day of the week except on Sunday for on-premises and off-premises consumption within the town. (2) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages and draft beer for...
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45-3A-50
Section 45-3A-50 State parks; rules and regulations. The governing body of the City of Eufaula located in Barbour County shall have the authority and the duty to fix reasonable rules and regulations for the sale of alcoholic beverages by licensees of the Alabama Alcoholic Beverage Control Board within the premises of any state park located in the corporate limits of such city, including rules and regulations as to times and places wherein alcoholic beverages may be sold within any such state park, and the types of meetings and functions at which the same may be sold. (Act 79-517, p. 930, §1.)...
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45-49A-30
Section 45-49A-30 Distribution of additional state sales tax revenues on alcoholic beverages. The city governing body shall distribute all tax revenues received by the City of Citronelle, Mobile County, pursuant to Article 10, commencing with Section 28-3-280, Chapter 3, Title 28, to the Citronelle Historical Society for its operation and management. (Act 83-626, p. 975, § 2.)...
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28-2-25
Section 28-2-25 Applicability of other provisions of title, etc., in county adopting article. All other provisions of this title and other laws and regulations of the state associated with the sale, taxing and regulation of alcoholic beverages shall apply to a county adopting this article except when in conflict with the special provisions of this article. (Acts 1971, No. 1266, p. 2195, §5.)...
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28-3-280
Section 28-3-280 Additional state sales tax levied. In addition to all other taxes levied and collected on the sale of any alcoholic beverage, there is hereby levied an additional state sales tax in the amount of two percent of the retail price, excluding taxes, on the sales of alcoholic beverages sold at retail by Alcoholic Beverage Control Board stores. Such tax shall be in addition to any and all other taxes collected on sales. (Acts 1982, No. 82-427, p. 675, §1.)...
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28-3-7
Section 28-3-7 Persons, firms, etc., receiving, storing, selling or handling alcoholic beverages to preserve invoices, books, papers, etc., relating thereto; audit and inspection of invoices, books, etc., by board. It shall be the duty of every person, firm, corporation, club or association of persons, receiving, storing, selling or handling alcoholic beverages enumerated in this chapter in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled checks or other memoranda touching the purchase, sale, exchange or receipt of any and all such alcoholic beverages for a period of three years. All such invoices, books, papers, cancelled checks or other memoranda shall be subject to audit and inspection by any duly authorized representative of the board at any and all times. Any person, firm, corporation, club or association of persons who fails or refuses to keep and preserve the records as required by this section or who upon request by a duly authorized agent of...
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28-3A-10
Section 28-3A-10 Warehouse license. Upon applicant's compliance with the provisions of this chapter and the regulations made thereunder, the board shall issue to applicant a warehouse license which will authorize the licensee to receive, store or warehouse alcoholic beverages within the state for transshipment inside and outside the state. No person other than a manufacturer or wholesaler licensee shall receive, store or warehouse alcoholic beverages with the state for transshipment inside and outside the state without first obtaining a warehouse license from the board. (Acts 1980, No. 80-529, p. 806, §10.)...
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28-8-2
Section 28-8-2 Designation of exclusive sales territory and exclusive wholesaler. Each manufacturer or importer of alcholic beverages licensed by the board authorizing such licensee to sell its alcoholic beverages within the State of Alabama, whose alcoholic beverages are sold through wholesale licensees of the board to retail licensees of the board, shall designate exclusive sales territories for each of its brands sold in Alabama and shall name one licensed wholesaler for each such sales territory who, within such territory, shall be the exclusive wholesaler for said brand or brands; provided where a manufacturer or importer licensee has more than one brand of alcoholic beverages sold within this state, such licensee may designate the exclusive sales territory to a different wholesaler for the sale of each of its brands and may designate a different sales territory for each of its brands. Such manufacturer or importer licensee shall enter into a territorial agreement, in writing,...
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45-26A-71
Section 45-26A-71 Regulation of sale and distribution of draft beer. (a) This section shall apply to the regulation of the sale and distribution of alcoholic beverages in the City of Wetumpka. (b) The City Council of the City of Wetumpka, by resolution or ordinance, may authorize the sale and distribution of draft beer by retail licensees of the Alcoholic Beverage Control Board within the city. Notwithstanding the foregoing, keg beer may not be sold for off-premises consumption. (c) The provisions of this section are cumulative and supplemental to the present power and authority of the City of Wetumpka and are not intended to, nor shall it be interpreted so as to repeal any existing power or authority of the City of Wetumpka now permitted under the general laws of the state, or under any local or special act of the Legislature. (Act 2015-6, §§1-3; Act 2015-19, §§1-3.)...
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11-51-200
Section 11-51-200 Levy of sales tax authorized; exemption; construction. The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of sales taxes, parallel to the state levy of sales taxes as levied by Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this article; provided, that no municipality may levy any such tax against the Alcoholic Beverage Control Board of the State of Alabama in the sale of alcoholic beverages. The phrase "except where inapplicable," contained herein and in Sections 11-51-201, 11-51-202, and 11-51-203, shall not be construed to permit a self-administered municipality to adopt or interpret an ordinance, resolution, policy, or practice that relies on that phrase, either directly or indirectly, in order to disavow, disregard, or attempt to...
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