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28-7-18
Section 28-7-18 Sales by manufacturers; levy of tax. (a) No manufacturer shall sell
any table wine direct to any retailer or for consumption on the premises where sold, nor sell
or deliver any such table wine in other than original containers, nor shall any manufacturer
maintain or operate within this state any place or places, other than the place or places
covered by his or its license where table wine is sold or where orders therefor are taken.
Provided, further, that table wine that is manufactured in Alabama may be sold directly at
retail by the licensed manufacturer, for on-premise or off-premise consumption, only on the
manufacturer's premises and at one additional permitted off-site tasting room used to conduct
tastings or samplings and to sell at retail the manufacturer's table wine as provided in subdivision
(4) of subsection (h) of Section 28-3A-6. (b)(1) There is hereby levied and assessed,
upon wine manufactured in Alabama and sold by the manufacturer directly at retail on...
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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There
is hereby levied in addition to the license taxes provided for by this chapter and municipal
and county license taxes and in addition to any marked-up price made by the board on wine
sold by the board a privilege or excise tax measured by and graduated in accordance with the
volume of sales of table wine containing not more than sixteen and one-half percent alcohol
by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine
containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale
licensee or board, to be collected from the purchaser by the board or by a licensed retailer.
(b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax
levied by subsection (a) shall be added to the sales price of all table wine containing not
more than sixteen and one-half percent alcohol by volume sold and shall be collected...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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35-8B-1
Section 35-8B-1 Definitions; sale of alcoholic beverages. (a) "Community development
district" shall mean a private residential development that: (1) Is a size of at least
250 acres of contiguous land area; (2) has at least 100 residential sites, platted and recorded
in the probate office of the county as a residential subdivision; (3) has streets that were
or will be built with private funds; (4) has a social club with: (i) an 18-hole golf course
of regulation size; (ii) a restaurant or eatery used exclusively for the purpose of preparing
and serving meals, with a seating capacity of at least 60 patrons; (iii) social club memberships
with at least 100 paid-up members who have paid a membership initiation fee of not less than
two hundred fifty dollars ($250) per membership; (iv) membership policies whereby membership
is not denied or impacted by an applicant's race, color, creed, religion, or national origin;
and (v) a full-time management staff for the social activities of the club,...
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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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28-3A-7
Section 28-3A-7 Importer license; issuance; restrictions on sales; registration of labels;
seizure of unregistered goods; monthly reports; inspections. (a) Upon applicant's compliance
with the provisions of this chapter and the regulations made thereunder, the board shall issue
to applicant an importer license which shall authorize the licensee to import alcoholic beverages
manufactured outside the United States of America into this state or for sale or distribution
within this state of liquor and wine to the board or the state, and table wine and beer to
wholesaler licensees of the board. No person shall import alcoholic beverages manufactured
outside the United States into this state or for sale or distribution within this state or
to the state, the board or any licensee of the board, unless such person shall be granted
an importer license issued by the board. (b) An importer licensee shall not sell any alcoholic
beverages for consumption on the premises where sold; nor, unless...
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28-10-3
Section 28-10-3 Definitions. The following terms shall have the following meanings unless
the context clearly indicates otherwise: (1) BOARD. The Alcoholic Beverage Control Board of
the State of Alabama. (2) VENDOR. A person who is licensed by the board to sell alcoholic
beverages for on-the-premises consumption and/or for off-the-premises consumption. (Acts 1990,
No. 90-525, p. 767, §3.)...
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28-10-8
Section 28-10-8 License fee. There is hereby imposed on each licensee of the board who
is licensed and applies for certification as a responsible vendor for the sale of alcoholic
beverages for on-the-premises consumption and/or off-the-premises consumption a fee of $35.00
payable upon the issuance or renewal of such license. This amount is appropriated in addition
to the general appropriation for the ABC Board. Any unexpended sums remaining at the end of
the fiscal year shall not revert to the General Fund, but shall continue to be preserved for
the administration of the program. (Acts 1990, No. 90-525, p. 767, §8.)...
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28-3A-10
Section 28-3A-10 Warehouse license. Upon applicant's compliance with the provisions
of this chapter and the regulations made thereunder, the board shall issue to applicant a
warehouse license which will authorize the licensee to receive, store or warehouse alcoholic
beverages within the state for transshipment inside and outside the state. No person other
than a manufacturer or wholesaler licensee shall receive, store or warehouse alcoholic beverages
with the state for transshipment inside and outside the state without first obtaining a warehouse
license from the board. (Acts 1980, No. 80-529, p. 806, §10.)...
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45-10A-10
Section 45-10A-10 Regulation of sale and consumption of alcoholic beverages on Sunday.
(a)(1) The council of the Town of Cedar Bluff, by resolution passed by simple majority, may
regulate and permit the sale, for on-premises consumption only, of alcoholic beverages on
Sunday on the licensed premises of retail licensees of the Alcoholic Beverage Control Board
of the State of Alabama and of the town serving the general public, and located within the
corporate limits of the town. (2) The provisions of subdivision (1) shall not be effective
unless approved by a majority of those voting at a referendum election in the town. The date
of the referendum shall be set by the council. The election shall be held in the manner provided
by law for holding other municipal elections, and the returns thereof tabulated and results
certified as provided by law for municipal elections. Notice of the election shall be given
by the governing body of the municipality by publication or by posting the notice...
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