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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