40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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28-3A-21
Section 28-3A-21 Fees for licenses issued by the board; local license taxes. (a) The following
annual license fees are levied and prescribed for licenses issued and renewed by the board
pursuant to the authority contained in this chapter: (1) Manufacturer license, license fee
of five hundred dollars ($500). (2) Importer license, license fee of five hundred dollars
($500). (3) Liquor wholesale license, license fee of five hundred dollars ($500). (4) Wholesaler
license, beer license fee of five hundred fifty dollars ($550) or wine license fee of five
hundred fifty dollars ($550); license fee for beer and wine of seven hundred fifty dollars
($750); plus two hundred dollars ($200) for each warehouse in addition to the principal warehouse.
(5) Warehouse license, license fee of two hundred dollars ($200). (6) Lounge retail liquor
license, license fee of three hundred dollars ($300). (7) Restaurant retail liquor license,
license fee of three hundred dollars ($300). (8) Club liquor license,...
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28-3A-18
Section 28-3A-18 Retail common carrier liquor license. Upon applicant's compliance with the
provisions of this chapter and the regulations made thereunder, the board shall issue a retail
common carrier liquor license for a railroad, airline, bus line, ship line, vessel or other
common carrier entity operating passenger vehicles with a passenger seating capacity of at
least 10 people, which will authorize the licensee to sell, whenever operated in Alabama,
alcoholic beverages, liquor, wine and beer, including draft beer, to passengers for consumption
while aboard such licensee. No railroad, airline, bus line, ship line, vessel or common carrier
entity shall sell alcoholic beverages to passengers for consumption within this state without
first obtaining a retail common carrier liquor license from the board. Sales within Alabama
of alcoholic beverages by retail common carrier liquor licensees shall be made in accordance
with and shall be subject to the provisions of this chapter and...
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28-3A-19
Section 28-3A-19 Special retail license. Upon applicant's compliance with the provisions of
this chapter and the regulations made thereunder, the board shall issue a special retail license
in wet counties for a state park, racing commission, fair authority, airport authority, or
civic center authority, or the franchises or concessionaire of such park, commission or authority,
and may, in its discretion, issue a special retail license to any other valid responsible
organization of good reputation for such period of time not to exceed one year and upon such
terms and conditions as the board shall prescribe, which will 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
at such locations authorized by the board upon such terms and...
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28-3A-11
Section 28-3A-11 Lounge retail liquor license; approval of municipality; entertainment; minors.
Upon applicant's compliance with the provisions of this chapter and the regulations made thereunder,
the board shall, where the application is accompanied by a certificate from the clerk or proper
officer setting out that the applicant has presented his application to the governing authority
of the municipality, if the licensed premises is to be located therein, and has obtained its
consent and approval, issue a retail liquor license which will authorize the licensee to purchase
liquor and wine from the board or as authorized by the board and to purchase table wine, and
beer, including draft or keg beer in any county or municipality in which the sale thereof
is permitted, from any wholesaler licensee of the board and to sell at retail liquor and wine,
dispensed from containers of any size, and beer, including draft or keg beer in any county
or municipality in which the sale thereof is...
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45-15A-40
Section 45-15A-40 Regulation of sale and distribution of draft beer. (a) This section shall
apply only in the City of Heflin in Cleburne County. (b) The City of Heflin in Cleburne County
may, by ordinance, authorize the sale by licensed clubs and other retail alcoholic beverage
licensees of draft or keg beer or malt beverages, or both, for on-premises or off-premises
consumption. Licensed clubs and retail licensees when authorized by ordinance may sell or
dispense draft beer, pursuant to the requirements of their license and applicable law and
regulations of the Alabama Alcoholic Beverage Control Board. (c) Each establishment that is
licensed to sell draft beer in the City of Heflin in Cleburne County shall purchase or lease
all equipment necessary to sell the draft or keg beer or malt beverages. (Act 2015-296, §§1,
2.)...
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45-2-21.06
Section 45-2-21.06 Referendum - Ballot. The question on the ballot shall be: "Do you favor
approving the sale of alcoholic beverages for off-premises consumption on Sunday under the
same license authority applicable to other days of the week on the premises of establishments,
including, but not limited to: Restaurants, hotels, premises of golf courses, lounges, retail
beer licenses, and other licensed premises of licensees of the Alcoholic Beverage Control
Board of the State of Alabama as currently defined by Title 28 of the Code of Alabama 1975,
as of September 1, 2003, and by the establishments hereafter licensed? Yes _____ No ____."
(Act 2003-236, p. 585, §7; Act 2003-238, p. 590, §7.)...
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28-3A-17.1
Section 28-3A-17.1 Entertainment district designation in certain municipalities. (a)(1) Notwithstanding
any rule adopted by the board, the board may issue an entertainment district designation to
any retailer licensee that is licensed to sell alcoholic beverages for on-premises consumption
and to any manufacturer licensee that conducts tastings or samplings on the licensed premises,
provided the licensees are located in an entertainment district established pursuant to this
section. (2) A licensee who receives an entertainment district designation under this subsection
shall comply with all laws and rules governing its license type, except that the patrons,
guests, or members of that licensee may exit that licensed premises with open containers of
alcoholic beverages and consume alcoholic beverages anywhere within the confines of the entertainment
district, which shall be permitted, but may not enter another licensed premises with open
containers or closed containers of alcoholic...
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