|
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-245.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-19.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-17.1.htm - 5K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-7A-11.htm - 661 bytes - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-15A-3.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-83.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.185.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-20.htm - 2K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-20.01.htm - 886 bytes - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.65.htm - 1K - Match Info - Similar pages
|