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45-45-20
Section 45-45-20 Licensing requirements; prohibited activities. (a)(1) Pursuant to the
authority granted in Article IV, Section 104 of the Constitution of Alabama of 1901,
now appearing as Section 104 of the Official Recompilation of the Constitution of Alabama
of 1901, as amended, that allows local legislation to regulate or prohibit alcoholic beverage
traffic, any public or private lounge, tavern, bar, club, nightclub, or restaurant, operating
in an unincorporated area of Madison County outside of the police jurisdiction of a municipality,
that features or otherwise permits topless females on its premises shall automatically forfeit
any valid Alcoholic Beverage Control Board license which it has been granted. The term topless
females, as used in this subsection, means persons of the female gender clothed or unclothed
above the waist in such manner as to purport to nakedly reveal to patrons, members, or invitee
viewers either the nipple or the pectoral form, or both, of at least one...
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45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall
be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage
Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without
first obtaining a special license from the judge of probate that shall be in addition to all
other licenses required by law. The amount of the special license shall be determined by the
county commission and shall be levied in the same manner as other county licenses are levied.
Licenses required by this subsection shall expire on September 30th following the date of
purchase. All proceeds from sales of the special licenses shall be placed in the general fund
of the county. (b) In addition to all other taxes levied on the possession for sale, or the
sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the
sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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22-15A-3
Section 22-15A-3 Definitions. As used in this chapter, the following words and phrases
shall have the following meanings: (1) BAR AND LOUNGE. Any establishment which is primarily
devoted to the serving of alcoholic beverages for consumption by patrons on the premises and
in which the serving of food is only incidental to the consumption of beverages. Although
a restaurant may contain a bar, the term "bar" shall not include the restaurant
dining area. (2) CHILD CARE FACILITY. Any facility caring for children. (3) DEPARTMENT. The
Alabama Department of Public Health. (4) EMPLOYER. Any person, partnership, association, corporation,
or nonprofit entity that employs five or more persons, including the legislative, executive,
and judicial branches of state government; and any county, city, town, or village or any other
political subdivision of the state; any public authority, commission, agency, or public benefit
corporation; or any other separate corporate instrumentality or unit of state or...
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40-11-5
Section 40-11-5 Taxes on dog race tracks; not retroactive; validity of prior exemptions;
sales tax exemption for admission and handle. (a) Effective September 25, 1986, in addition
to all other taxes heretofore or hereafter levied by local or general law, all licensees or
operators of dog race tracks within this state are hereby required to pay, (1) income taxes
levied by the state, (2) occupational taxes levied on wages by a municipality or county, (3)
ad valorem taxes levied on any racing facility by the state, county, or other local subdivision
at the same rates as are applicable to other commercial property having comparable market
value, (4) state and local sales taxes on merchandise, food, or beverage, sold by operators
or their concessionaires at racing events, and (5) all taxes and license fees imposed or related
to the sale of alcoholic beverages. (b) This section shall not apply retroactively
nor shall any provision of this section be construed as affecting the local...
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41-4-110
Section 41-4-110 Established; duties; contracts for stationery, printing, paper, and
fuel; use of approved credit cards for certain purchases; State Procurement Fund. (a) There
shall be in the Department of Finance the Division of Purchasing. The functions and duties
of the Division of Purchasing shall be as follows: (1) To purchase all personal property and
nonprofessional services, except alcoholic beverages, which shall be purchased by the Alcoholic
Beverage Control Board and except as otherwise provided by law, for the state and each department,
board, bureau, commission, agency, office, and institution thereof, except as provided in
subsection (e). (2) To make and supervise the execution of all contracts and leases for the
use or acquisition of any personal property and nonprofessional services unless otherwise
provided by law. (3) To fix standards of quality and quantity and to develop standard specifications
for all personal property and nonprofessional services acquired by the...
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45-37-90.07
Section 45-37-90.07 Collection of fees and charges. (a) The Legislature hereby makes
the following findings: (1) Amendment 280 to the Constitution of Alabama 1901, provides that
no tax levied by the state or any municipality or county of the state shall apply to the authority,
unless such tax applies to the county and to the city where the authority is incorporated.
(2) The authority engages in various transactions at its facilities that would give rise to
taxes that would be levied by the state or any municipality or county of the state with respect
to such transactions if Amendment 280 did not exempt the authority from such taxes, such taxes
being herein referred to as transaction-related taxes. These transaction-related taxes may
include, but shall not be limited to, leasing or rental taxes, sales taxes, lodging taxes,
and taxes on the sale of alcoholic beverages or tobacco products. The Legislature intends
that the authority shall be allowed to collect a fee or charge in lieu of...
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11-51-92
Section 11-51-92 Licenses based on a flat rate, taken out after July 1; transfer of
licenses. (a) In case the license of any business, trade, occupation, or profession is based
on a flat rate and is taken out after July 1, only one half of the license shall be charged
and collected, except for those subjects for which daily, weekly, monthly, quarterly, or semiannual
licenses are provided by law. (b) No license shall be transferred except with the consent
of the council or other governing body of the municipality or of the director of finance or
other chief revenue officer or his or her designee, and no license shall be transferred to
reflect a physical change of address of the taxpayer within the municipality more than once
during a license year and never from one taxpayer to another. Provided that a mere change
in the name or ownership of a taxpayer that is a corporation, partnership, limited liability
company, or other form of legal entity now or hereafter recognized by the laws of...
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13A-12-198
Section 13A-12-198 Forfeiture of equipment, materials, vehicles, etc., used in production,
transportation, dissemination, etc., of obscene matter. Any article, equipment, machine, materials,
matter, vehicle or other thing whatsoever used in the commercial production, transportation,
dissemination, display or storage of any obscene matter displaying or depicting a person under
the age of 17 years engaged in any of the obscene acts described in Sections 13A-12-191, 13A-12-192,
13A-12-196 and 13A-12-197 shall be contraband and shall be forfeited to the State of Alabama.
The manner, method and procedure for the forfeiture and condemnation of such thing shall be
the same as that provided by law for the confiscation or condemnation or forfeiture of automobiles,
conveyances or vehicles in which alcoholic beverages are illegally transported. (Acts 1978,
No. 592, p. 705, §9; Code 1975, §13-7-238.)...
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28-3A-20
Section 28-3A-20 Special events retail license. Upon applicant's compliance with this
chapter and the regulations made thereunder, and upon application made on a form provided
by the board at least 25 days in advance of the event for which a license is granted, the
board shall issue a special events license for a valid, responsible organization of good reputation,
for a period not to exceed seven days, and upon such terms and conditions as the board may
prescribe. The license shall 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 to the patrons, guests, or members
of the organization at such locations or areas as shall be authorized by the board upon such
terms and conditions as prescribed by the board. No sale of alcoholic...
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28-4-20
Section 28-4-20 Sale, offer for sale, possession, barter, exchange, etc., of prohibited
liquors and beverages. It shall be unlawful for any person, firm or corporation or association
within this state to sell, offer for sale, keep or have in possession, barter, exchange or
to give away, furnish at a public place or elsewhere or otherwise dispose of the prohibited
liquors and beverages described in this chapter or any of them in any quantity, except as
provided in this chapter, or to accept the delivery of or to receive or to have in possession
or possess in this state any of said prohibited liquors and beverages as defined by the laws
of the State of Alabama in any quantity whatsoever. (Acts 1915, No. 1, p. 1; Acts 1919, No.
7, p. 6; Code 1923, §4621; Code 1940, T. 29, §98.)...
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