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45-28-245
Section 45-28-245 Definitions; levy and collection of tax; inspection of books; enforcement;
construction of section. (a) When used in this section, unless the context plainly indicates
otherwise, the following words and phrases shall have the meanings respectively ascribed to
them by this section: (1) PERSON. Any individual, firm, partnership, corporation, association,
or any combination thereof. (2) SEVER. Cutting, mining, stripping, or otherwise taking or
removing from the soil within the county. (3) TON. A short ton of 2,000 pounds. (b) Any laws
to the contrary notwithstanding, the county governing body of Etowah County is authorized
and empowered to levy and collect a county excise and privilege tax on every person severing
coal within the county, in any amount not to exceed fifty cents ($0.50) per ton of the coal
severed. The tax levied shall be in addition to all other taxes heretofore levied and imposed
by law. (c) The proceeds collected pursuant to this section shall be...
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28-3-19
Section 28-3-19 Engaging in prohibited practices, refusing to permit, etc., inspections of
premises, interfering with confiscation of contraband alcoholic beverages, etc., by persons,
firms, etc., subject to taxes under chapter. Any person, firm or corporation subject to any
of the taxes levied under the provisions of this chapter who engages in or permits any practices
prohibited by the rules and regulations of the board or who by any other practice makes it
difficult to enforce the provisions of this chapter or who, upon demand of the board or of
any officer or agent of the board, refuses to allow full inspection of the premises or any
part thereof or who shall hinder or in any wise delay or prevent any such inspection when
demand is made therefor or who in any way interferes with any agent of the board in the performance
of his duties in enforcing any of the provisions of this chapter relating to the confiscation
of alcoholic beverages deemed by such agent of the board to be...
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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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9-7A-11
Section 9-7A-11 Examination of records, etc., by commissioner authorized. The commissioner
or any duly authorized representative shall have access, for the purpose of audit or examination,
to any books, documents, papers, and records of the applicant that are pertinent to assistance
received under this chapter. (Acts 1982, No. 82-615, p. 1154, §11.)...
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22-15A-3
Section 22-15A-3 Definitions. As used in this chapter, the following words and phrases shall
have the following meanings: (1) BAR AND LOUNGE. Any establishment which is primarily devoted
to the serving of alcoholic beverages for consumption by patrons on the premises and in which
the serving of food is only incidental to the consumption of beverages. Although a restaurant
may contain a bar, the term "bar" shall not include the restaurant dining area.
(2) CHILD CARE FACILITY. Any facility caring for children. (3) DEPARTMENT. The Alabama Department
of Public Health. (4) EMPLOYER. Any person, partnership, association, corporation, or nonprofit
entity that employs five or more persons, including the legislative, executive, and judicial
branches of state government; and any county, city, town, or village or any other political
subdivision of the state; any public authority, commission, agency, or public benefit corporation;
or any other separate corporate instrumentality or unit of state or...
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40-23-83
Section 40-23-83 Records to be kept; enforcement of article; promulgation of regulations, etc.
Every seller and every person storing, using or otherwise consuming in this state tangible
personal property purchased from a retailer shall keep such records, receipts, invoices and
other pertinent papers in such form as the department may require. The department or any person
authorized in writing by it is hereby authorized to examine the books, papers, records and
equipment of any person selling tangible personal property and any person liable for the tax
imposed by this article and to investigate the character of the business of any such person
in order to verify the accuracy of any return made, or if no return was made by such person,
to ascertain and determine the amount required to be paid hereunder. The department is hereby
charged with the enforcement of the provisions of this article and is hereby authorized and
empowered to prescribe, adopt and enforce rules and regulations...
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45-2-244.185
Section 45-2-244.185 Recordkeeping. It shall be the duty of every person engaging or continuing
in any business for which a privilege or license tax is imposed hereby to keep and preserve
suitable records of the gross proceeds of any such business and such other books or accounts
as may be necessary to determine the amount of tax for which he or she is liable hereunder.
It shall be the duty of every person to keep and preserve for a period of three years, all
invoices of gross proceeds, proceeding or accruing from the leasing or renting herein taxed
and all such books, invoices, and other records shall be open for examination at any time
by the county commission or its agent. Any person leasing, who in addition leases for releasing,
shall keep his or her books so as to show separately the gross proceeds of leasing for releasing.
Each occurrence of a failure to keep records or allow examination thereof shall constitute
a separate offense. Any person who shall fail to keep records as...
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45-35-20
Section 45-35-20 Legislative findings. The Legislature finds all of the following: (1) The
authority of the Legislature to enact local laws regulating the liquor traffic is preserved
in Section 104 of the Constitution of Alabama of 1901, now appearing as Section 104 of the
Official Recompilation of the Constitution of Alabama of 1901, as amended. (2) Relying on
prior judicial opinions of the federal courts, it has been clearly established that reducing
the secondary effects associated with adult entertainment businesses serves and furthers a
substantial governmental interest, particularly when the serving of alcohol is involved. (3)
Any form of nudity and sexual conduct in establishments that serve alcohol or deal in alcoholic
beverages encourages the conduct of prostitution, attempted rape, rape, murder, and assaults
on police officers in and around an establishment dealing in or permitting the consumption
of alcoholic beverages, and that actual and simulated nudity and sexual conduct...
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45-49-20.01
Section 45-49-20.01 Definitions. The following words, terms, and phrases shall have the following
meanings: (1) LICENSED ESTABLISHMENT. Any business operating pursuant to a license issued
by the Alabama Alcoholic Beverage Control Board within an unincorporated area of Mobile County,
which sells, serves, or dispenses alcoholic beverages or otherwise allows the consumption
of alcoholic beverages on the premises. (2) PERSON. Any natural person, firm, association,
joint venture, partner- ship, corporation, or any other entity. (Act 97-176, p. 265, § 2.)...
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45-8-241.65
Section 45-8-241.65 Books and records; violations and penalties. (a) It shall be the duty of
every person engaging or continuing in any business for which a privilege or license tax is
imposed hereby to keep and preserve suitable records of the gross proceeds of any such business
and such other books or accounts as may be necessary to determine the amount of tax for which
he or she is liable hereunder. It shall be the duty of every person to keep and preserve for
a period of three years, all invoices of gross proceeds, proceeding or accruing from the leasing
or rental herein taxed and all such books, invoices, and other records shall be open for examination,
at any time by the county commission or its agent. Any person leasing, who in addition leases
for releasing, shall keep his or her books so as to show separately the gross proceeds of
leasing and the gross proceeds of leasing for releasing. Each occurrence of a failure to keep
records or allow examination thereof shall constitute a...
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