45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, 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
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores) engaged or continuing within Marion County in the business of selling at retail any
tangible personal property whatsoever, including merchandise and commodities of every kind
and character, (not including, however, bonds or other evidence of debt or stocks), for a
period of 36 months, an amount equal to two percent, and thereafter...
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28-4-200
Section 28-4-200 Possession of certain quantities of state tax-paid alcoholic beverages for
private use permitted; storage, possession, etc., of alcoholic beverages in passenger area
of vehicles or in view of passengers. Any person 19 years of age or over 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 dry county in this state for his own private use
and not for resale not more than the following quantity of alcoholic beverages, as enumerated
and defined in Section 28-3-1, when such beverages have been sold or distributed by and through
a state liquor store operated by the Alabama Alcoholic Beverage Control Board or a licensee
of such board, and the containers of such beverages have affixed thereto such mark or identification
and sufficient revenue stamps as to show that such alcoholic beverages were sold or distributed
by a state liquor store or a licensee of the Alabama Alcoholic...
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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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45-16A-30.03
Section 45-16A-30.03 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)
This section applies only in the City of Enterprise in Coffee County and Dale County. (b)
The sale of alcoholic beverages on Sundays may be authorized by the city council within the
corporate limits of the City of Enterprise subject to approval by a referendum as provided
in this section. If the Sunday sale of alcoholic beverages is approved by the referendum,
the city council of the city, by ordinance, may permit the sale and consumption of alcoholic
beverages subject to the referendum as determined by the city council by properly licensed
retail licensees of the Alcoholic Beverage Control Board serving the general public. Pursuant
to authority granted pursuant to this section, the city council may regulate which retail
licensees may sell alcoholic beverages on Sunday, whether the sale may be for on-premises
or off-premises consumption, or both, the times on Sunday when the sale of alcoholic...
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45-17A-71
Section 45-17A-71 Regulation of sales for on-premises consumption. (a) This section applies
only in the City of Sheffield in Colbert County. (b) The sale of alcoholic beverages for on-premises
consumption during certain hours after 12:00 p.m. on Sundays is authorized within the city
as provided in subsection (c). (c) The Sheffield City Council, by ordinance, may regulate
and permit the sale of alcoholic beverages for on-premises consumption after 12:00 p.m. on
Sundays by hotels and restaurants, as defined in Section 28-3-1, if such hotels and restaurants
are properly licensed retail licensees of the Alcoholic Beverage Control Board. (d) The Sheffield
City Council shall hold a referendum to determine if alcoholic beverages may be sold in hotels
and restaurants on Sundays. If a majority of the voters voting thereon vote in favor of the
question, then the sale of alcoholic beverages by properly licensed hotels and restaurants
after 12:00 p.m. on Sundays shall be authorized for on-premises...
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45-23A-90.01
Section 45-23A-90.01 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)
The sale of alcoholic beverages on Sundays may be authorized by the city council within the
corporate limits of the City of Ozark in Dale County subject to approval by a referendum as
provided in this section. If the Sunday sale of alcoholic beverages is approved by the referendum,
the city council of the city, by ordinance, may permit the sale and consumption of alcoholic
beverages subject to the referendum as determined by the city council by properly licensed
retail licensees of the Alcoholic Beverage Control Board serving the general public. Pursuant
to authority granted pursuant to the referendum, the city council may regulate which retail
licensees may sell alcoholic beverages on Sunday, whether the sale may be for on-premises
or off-premises consumption, or both, and any other aspect of the Sunday sale of alcoholic
beverages. (b) The city shall hold a referendum to determine whether to...
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45-24-20.01
Section 45-24-20.01 Sunday sales of alcoholic beverages - Entire county. (a) This section shall
apply only in Dallas County. (b)(1) The voters of Dallas County may authorize the sale of
alcoholic beverages within the county on Sunday by an election pursuant to this section, in
the following manner: Within 30 days from May 1, 2012, the Dallas County Commission, by resolution,
may call an election for the county to determine the sentiment of the voters of the county
as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within
the county. (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 dispensing of alcoholic beverages within the county
on Sunday between 12:00 P.M. (noon), and 9:30 P.M., and on those Sundays on which occurs New
Year's Eve (December 31), after 12:00 P.M. (noon)? Yes ___ No ___." (c) The first election
and any subsequent elections shall be held and the officers...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (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 five percent sales tax on liquor sold by entities
licensed by the Alcoholic Beverage Control Board. (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 Dallas County pursuant to this section shall be
allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County.
(2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
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45-24-20
Section 45-24-20 Sunday sales of alcoholic beverages - Unincorporated areas. (a) This section
shall apply only in Dallas County. (b)(1) The voters of Dallas County may authorize the sale
of alcoholic beverages within the county on Sunday by an election pursuant to this section,
in the following manner: Within 30 days from April 2, 2012, the Dallas County Commission,
by resolution, may call an election for the county to determine the sentiment of the voters
of the county as to whether or not alcoholic beverages can be legally sold or distributed
on Sunday within the county. (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 dispensing of alcoholic
beverages within the county on Sunday between 12:00 P.M. (noon), and 9:30 P.M., and on those
Sundays on which occurs New Year's Eve (December 31), after 12:00 P.M. (noon)? Yes ___ No
___." (c) The first election and any subsequent elections shall be held and the...
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45-8A-116
Section 45-8A-116 Regulation of sale of alcoholic beverages on Sunday. (a) This section applies
only in the City of Oxford in Calhoun County, Cleburne County, and Talladega County. (b) The
sale of alcoholic beverages on Sundays may be authorized by the city council within the corporate
limits of the City of Oxford after approval by a referendum as provided in this section. If
the Sunday sale of alcoholic beverages is approved by a referendum, the city council of the
city, by ordinance, may permit the sale and consumption of alcoholic beverages on Sunday as
determined by the city council by properly licensed retail licensees of the Alcoholic Beverage
Control Board. Pursuant to this authority, the city council may regulate which retail licensees
may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption,
and any other aspect of the Sunday sale of alcoholic beverages. (c) The city shall hold a
referendum to determine if the public favors the sale of...
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