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28-3-168
Section 28-3-168 Sale of table wine by certain wine retailers. (a) For the purposes
of this section, the following words and phrases shall have the following meanings:
(1) MANUFACTURER. Any person, association, or corporation engaged in the producing, bottling,
manufacturing, distilling, rectifying, or compounding of liquor, alcohol, malt and brewed
beverages, or vinous beverages. (2) WINE WHOLESALER, DISTRIBUTOR, OR JOBBER. Any person, association,
or corporation licensed by the board to engage in the sale and distribution of table wine
within counties in which this chapter applies, at wholesale only, to be sold for export or
to licensees within this state authorized by their licenses to sell wine. (3) WINE RETAILER.
Persons, corporations, or associations licensed by the board to engage in the retail sale
of table wine to be consumed off the premises and who do not possess a state liquor license.
(4) TABLE WINE. Any wine containing not more than 16.5 percent alcohol by volume. (b) In...
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28-1-5
Section 28-1-5 Minimum age for purchase, etc., of alcohol; employment of underage persons
by board licensee. Notwithstanding the provisions of Section 26-1-1, it shall be unlawful
for a person less than 21 years of age to purchase, consume, possess, or to transport any
alcohol, liquor or malt or brewed beverages within the State of Alabama. Notwithstanding any
other provision of this section, it shall not be unlawful for any Alcoholic Beverage
Control Board licensee to employ any person under the legal drinking age to work, provided
there is an adult in attendance at all times. It shall be permissible to employ persons in
an on-premise licensed establishment under legal drinking age such as professional entertainers,
show people, musicians, cashiers, hostesses, ushers, waiters and waitresses, busboys or girls,
and the like, provided they do not serve, dispense or consume alcoholic beverages and there
is an adult in attendance at all times. Notwithstanding the previous sentence, persons...
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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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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall
only apply to Jefferson County. (b) As used in this section, state sales tax means
the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4. (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 three percent sales tax on alcoholic beverages sold from restaurants that are licensed by
the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section
shall not apply to the sale of table wine. (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 Jefferson County pursuant to this section
shall be allocated...
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28-3-54
Section 28-3-54 Refund on overpayment or erroneous payment of taxes or licenses and
of prepaid taxes where loss sustained prior to sale at retail; petition. Where any licensee
of the Alcoholic Beverage Control Board in the payment of taxes or licenses which are paid
directly to the board, and where, by a mistake of fact or law, has paid an amount in excess
of the amount due or has made an erroneous payment, or where taxes have been prepaid to the
board and the alcoholic beverages upon which the tax has been prepaid is, prior to the sale
of the same at retail, lost or destroyed by fire, theft or casualty or is damaged by fire
or other casualty resulting in destruction of or damage to the beverages or beverage containers,
the Comptroller is authorized to draw his warrant on the Treasurer in favor of such licensee,
and the Treasurer is authorized to pay such warrant for the amount of such overpayment or
erroneous payment or prepayment of taxes or licenses. Provided, however, claims for...
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45-37-243.01
Section 45-37-243.01 Definitions. When used in this subpart, the terms (1) hotel, (2)
restaurant, (3) club, (4) corporation, (5) state liquor store, (6) liquor, (7) malt or brewed
beverages, (8) wine, (9) municipality, (10) package, (11) person, (12) sale or sell, and (13)
board shall have the same meaning ascribed to them by Section 1 of Title 29 of the
1940 Code of Alabama, provided, however, the term person shall not mean and include the Alabama
Alcoholic Beverage Control Board, nor the members, officers, or employees thereof, while engaged
in the performance of their duties under the Alabama Alcoholic Beverage Control Act, nor any
liquor store or warehouse established, operated, and maintained by the Alabama Alcoholic Beverage
Control Board under the act. The word licensee shall mean a person, firm, corporation, or
association engaged in the sale of alcoholic beverages under a license issued by the board,
and shall also include any officer, servant, agent, or employee of a...
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45-45A-40
Section 45-45A-40 Regulation and sale of alcoholic beverages. (a) Except as provided
in this section, in order to provide for additional local control and regulation of
the sale of alcoholic beverages in areas of the City of Madison located within Madison County,
in addition to all other power and authority granted by state law, the governing body of the
City of Madison is hereby authorized to regulate the days and hours of operation of establishments
selling and serving alcoholic beverages, specify zones in the city in which businesses required
to have retail off-premises or on-premises Alcoholic Beverage Control Board licenses may operate,
issue and set fees for local business licenses for establishments selling and serving alcoholic
beverages, and adopt ordinances regulating the establishments. Any authority granted herein
shall not be construed to affect, modify, or amend the authority otherwise reserved to the
state for the issuance and revocation of licenses for the sale of...
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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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45-26A-71.01
Section 45-26A-71.01 Regulation of sale and consumption of alcoholic beverages on Sunday.
(a) This section shall apply only to the City of Wetumpka. (b) The City Council of
the City of Wetumpka may authorize the sale of alcoholic beverages for on-premises consumption
by restaurants, hotels, and night clubs which are retail licensees of the Alcoholic Beverage
Control Board, within the municipality on Sunday between 12:00 p.m. (noon) and 9:30 p.m.,
and on those Sundays on which New Year's Eve (December 31) occurs at any time after 12:00
p.m. (noon). Except as authorized by law or during those hours, it shall be unlawful for any
licensed vendor to sell, dispense, or permit the consumption of alcoholic beverages on Sunday.
The City of Wetumpka may enact, by ordinance, such policies it deems appropriate to regulate
any aspect of Sunday alcoholic beverages sales. (c) The provisions of this section
are cumulative and supplemental to the present power and authority of the City of Wetumpka
and...
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45-49-22.03
Section 45-49-22.03 Lawful activities upon affirmative vote. If a majority of the voters
voting in any election held pursuant to this subpart vote Yes, then, upon the proper certification
and declaration of the results of the election, it shall be legal, on each Sunday during the
two-hour period between 12 o'clock midnight of the preceding Saturday and two o'clock, a.m.,
and for the remainder of Sunday after 12 o'clock noon (but not between the hours of two o'clock,
a.m., and 12 o'clock noon), in every part of Mobile County, including all municipalities or
parts thereof located in the county, for properly licensed persons (as provided in the Alcoholic
Beverage Licensing Code, Chapter 3A, Title 28, or successor provisions of law) to do the following:
(1) Sell and dispense at retail alcoholic beverages for on-premises consumption in a lounge
or bar. (2) Sell and dispense at retail alcoholic beverages for on-premises consumption in
a restaurant, hotel, dinner theater, convention center,...
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