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28-3-200
Section 28-3-200 Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund. In
addition to all other taxes of every kind now imposed by law and in addition to any marked-up
price authorized or required by law, there is hereby levied and shall be collected a tax at
the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by
the Alabama Alcoholic Beverage Control Board. The tax imposed by this section shall be computed
at the time the sale is made to the purchaser and shall be collected by the board from said
purchaser at the time the purchase price is paid; provided, however, that if said tax shall
not be $.05 or a multiple of $.05 it shall be adjusted up or down to the nearest multiple
of $.05. Said tax, when collected, shall be paid to the State Treasurer by the Alabama Alcoholic
Beverage Control Board and shall be by said treasurer credited to the Alabama Alcoholic Beverage
Control Board Store Fund to be distributed as provided by law....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-200.htm - 1K - Match Info - Similar pages
28-3-201
Section 28-3-201 Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund and
general welfare purposes. In addition to all other taxes of every kind now imposed by law
and in addition to any marked-up price authorized or required by law, there is hereby levied
and shall be collected a tax at the rate of 10 percent upon the selling price of all spirituous
or vinous liquors sold by the Alabama Alcoholic Beverage Control Board. The tax hereby imposed
shall be collected by the board from the purchaser at the time the purchase price is paid.
In computing the proceeds of this tax, the board shall divide the total sales of spirituous
and vinous liquors made by it by a factor of 110 and multiply the quotient by 100 and by 10.
An amount equal to the quotient multiplied by 100 shall be deposited in the State Treasury
to the credit of the Alcoholic Beverage Control Board Store Fund and an amount equal to the
quotient multiplied by 10 shall be deposited in the State Treasury to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-201.htm - 1K - Match Info - Similar pages
28-1-7
Section 28-1-7 Alcoholic Beverage Control Board prohibited from issuing licenses for sale of
intoxicating beverages in Class IV municipalities; exceptions. REPEALED IN THE 2020 REGULAR
SESSION BY ACT 2020-152 EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a) All other provisions of law, rules, or regulations to the contrary notwithstanding, the
Alabama Alcoholic Beverage Control Board shall absolutely have no authority to issue any form
of license in a Class IV municipality organized pursuant to Section 11-44B-1, et seq., including,
but not limited to, on or off-premise consumption licenses, special event or special retail
licenses, restaurant or lounge licenses, club licenses, or other licenses for the retail sale
of any form of intoxicating beverages, including, but not limited to, beer and other forms
of malt beverages, wine, liquor, or other alcoholic beverages regulated by the board, unless
the application therefore has first been approved by the governing...
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11-3A-4
Section 11-3A-4 Alcoholic beverage licenses in Class 3 municipalities with elected county commission
chair. (a) This section shall apply to any county with a Class 3 municipality that has an
elected county commission chair. (b) All other provisions of law, rules, or regulations to
the contrary notwithstanding, the Alabama Alcoholic Beverage Control Board may not issue in
the unincorporated area of any applicable county any form of license, including, but not limited
to, off-premise consumption licenses, restaurant licenses, or club licenses, for the retail
sale of any form of intoxicating beverages, including, but not limited to, malt liquor, beer,
wine, liquor, or other alcoholic beverage regulated by the board, unless one of the following
requirements are satisfied: (1) The application has first been approved by the county commission.
(2) The denial of approval by the county commission has been set aside by order of the circuit
court of the county on the grounds that approval by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3A-4.htm - 2K - Match Info - Similar pages
45-35-21
Section 45-35-21 Regulation and sale of alcoholic beverages. (a) It shall be unlawful for any
person, firm, corporation or association to sell or offer for sale any spirituous or vinous
liquors in Houston County except at Alabama Alcoholic Beverage Control liquor stores and at
retail liquor establishments within the corporate limits of the City of Dothan in Houston
County and licensed by the general laws of the State of Alabama and also licensed by the City
of Dothan as herein provided. (b) Each licensee of the City of Dothan under this section,
in order to be eligible for the license, shall meet all of the licensing prerequisites and
requirements of the general laws of the State of Alabama and the rules and regulations of
the Alabama Alcoholic Beverage Control Board. It shall be unlawful for any licensee of the
City of Dothan, licensed pursuant to this section, to sell or offer for sale any spirituous
or vinous liquors without a state and a city license for such privilege. (c) Nothing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-21.htm - 3K - Match Info - Similar pages
28-3-197
Section 28-3-197 Supplemental revenue loss phase-out system. (a) When used in this section,
the following words and phrases shall have the following meanings, respectively, unless the
context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW FUND. A fund established
with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale
beer licensees collecting the tax imposed by this article, such payments being made from the
discount provided by Section 28-3-190(b). From the fund, the board shall pay to each supplement
eligible county the amount or amounts provided by this section for the purpose of phasing
out the supplement net revenue loss, if any, which would be experienced by supplement eligible
counties. (2) SUPPLEMENT ELIGIBLE COUNTY. Any eligible county which would, as a result of
the uniform tax levied on beer by this article, continue to experience a decrease in its net
local tax revenue collected on beer beyond the end of the subsidy...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-197.htm - 6K - Match Info - Similar pages
45-8-21.01
Section 45-8-21.01 Issuance of license; review. (a) All other provisions of law, rules, or
regulations to the contrary notwithstanding, the Alabama Alcoholic Beverage Control Board
shall absolutely have no authority to issue any form of on-premise license in any municipality
in Calhoun County, Alabama, for the retail sale of any form of intoxicating beverages, including,
but not limited to, beer and other forms of malt beverages, wine, liquor, or other alcoholic
beverages regulated by the board, unless the application therefor has first been approved
by the governing body of the county or the municipality within whose corporate limits the
site of the license is to be situated. The county or the municipality shall adopt and promulgate
rules and regulations for the administration and processing of applications for such licenses.
(b) The Alabama Alcoholic Beverage Control Board may issue such license only if the denial
of approval by the governing body of the county or the municipality...
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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section and in Section
28-3-195(b) and Section 28-3-197, the following words and phrases shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) BEER TAX ESCROW
FUND, or FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent
funded by payments made by wholesale beer licensees collecting the tax imposed by this article,
such payments being made from the discount provided by Section 28-3-190(b). From the fund,
the board shall pay to each eligible county the amount or amounts provided by this section
for the purpose of phasing out the net revenue loss which would be experienced by eligible
counties. (2) ELIGIBLE COUNTY. Any wet county in which was imposed, as of November 1, 1981,
a combined local tax rate on beer in that county which exceeded the uniform tax levied on
beer by this article and which would, as a result thereof, experience a decrease...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-196.htm - 6K - Match Info - Similar pages
28-1-6
Section 28-1-6 Issuance of licenses for sale of intoxicating beverages in Class 1 or Class
2 municipalities. (a)(1) All other provisions of law, rules, or regulations to the contrary
notwithstanding, the Alabama Alcoholic Beverage Control Board shall absolutely have no authority
to issue any form of license in a Class 1 municipality, including, but not limited to, off-premises
consumption licenses, restaurant licenses, or club licenses, for the retail sale of any form
of intoxicating beverages, including, but not limited to, malt liquor, beer, wine, liquor,
or other alcoholic beverage regulated by the board, unless one of the following requirements
is satisfied: a. The application has first been approved by the governing body of the Class
1 municipality in which the site of the license is situated. b. The denial of approval by
the Class 1 governing body has been set aside by order of the circuit court of the county
in which the site is situated on the ground that the municipal approval...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-1-6.htm - 5K - Match Info - Similar pages
28-3-40
Section 28-3-40 Composition; qualifications, appointment, term of office and bond of members;
conflicts of interest of members, employees, etc., of board; suspension or removal of members;
office; meetings; quorum. The Alcoholic Beverage Control Board shall consist of three persons,
appointed by the Governor with the advice and consent of the Senate, one of whom shall be
designated by the Governor to be the chair of the board. The membership of the board shall
be inclusive and reflect the racial, gender, geographic, urban/rural, and economic diversity
of the state. Each member of the board at the time of his or her appointment and qualification
shall be a resident of the State of Alabama and shall have resided in the state for a period
of at least 10 years next preceding his or her appointment and qualification, and he or she
shall also be a qualified voter therein. The term of office of each member appointed shall
be six years from the time of his or her appointment and qualification...
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