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45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there
is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, special county privilege or license taxes and excise taxes
paralleling, with like provisions in the county, such state taxes as are levied by the State
of Alabama by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of
Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended
on September 1, 1959, and as it existed on that date, in an amount equal to 33 and one-third
percent of the state levy, as follows: (1) 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 the gross sales, or gross receipts, as the case may be, as follows: a. Upon
every person, firm, or corporation (not including the State of Alabama or the Alabama...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, 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 (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion County in the business of
selling at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidence of debt or stocks),
for a period of 36 months, an amount equal to two percent, and thereafter...
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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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13A-12-198
Section 13A-12-198 Forfeiture of equipment, materials, vehicles, etc., used in production,
transportation, dissemination, etc., of obscene matter. Any article, equipment, machine, materials,
matter, vehicle or other thing whatsoever used in the commercial production, transportation,
dissemination, display or storage of any obscene matter displaying or depicting a person under
the age of 17 years engaged in any of the obscene acts described in Sections 13A-12-191, 13A-12-192,
13A-12-196 and 13A-12-197 shall be contraband and shall be forfeited to the State of Alabama.
The manner, method and procedure for the forfeiture and condemnation of such thing shall be
the same as that provided by law for the confiscation or condemnation or forfeiture of automobiles,
conveyances or vehicles in which alcoholic beverages are illegally transported. (Acts 1978,
No. 592, p. 705, §9; Code 1975, §13-7-238.)...
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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either
continuously or at regular periods at or from which a business or a part thereof is transacted.
(3) FARM TRACTOR. Every motor vehicle designed and used primarily as a farm implement for
drawing plows, mowing machines, and other implements designed and used for agricultural purposes
and only incidentally moved upon public highways. (4) FARMER. An individual, partnership,
cooperative corporation, or other entity actively engaged in agriculture or agricultural activities
as the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1).
(5) FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or
other amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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13A-11-61.2
Section 13A-11-61.2 Possession of firearms in certain places. (a) In addition to any
other place limited or prohibited by state or federal law, a person, including a person with
a permit issued under Section 13A-11-75(a)(1) or recognized under Section 13A-11-85,
may not knowingly possess or carry a firearm in any of the following places without the express
permission of a person or entity with authority over the premises: (1) Inside the building
of a police, sheriff, or highway patrol station. (2) Inside or on the premises of a prison,
jail, halfway house, community corrections facility, or other detention facility for those
who have been charged with or convicted of a criminal or juvenile offense. (3) Inside a facility
which provides inpatient or custodial care of those with psychiatric, mental, or emotional
disorders. (4) Inside a courthouse, courthouse annex, a building in which a district attorney's
office is located, or a building in which a county commission or city council is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-11-61.2.htm - 8K - Match Info - Similar pages
28-7-14
Section 28-7-14 Regulation of grant of licenses; display thereof; separate retail licenses
for each place of sale; restrictions on wholesaler's operations; transfer of licenses; filing
fee for transfer; effect of insolvency of licensee. (a) No license prescribed in this chapter
shall be issued or renewed until the provisions of this chapter have been complied with and
the filing and license fees other than those levied by a municipality are paid to the board.
(b) Every license issued under this chapter shall be constantly and conspicuously displayed
on the licensed premises. (c) Any wine retailer may be granted licenses to maintain, operate
or conduct any number of places for the sale of table wine, but a separate license must be
secured for each place where table wine is sold. Provided there shall be no licenses issued
by the board for the sale of wine by rolling stores. (d) A malt or brewed beverage wholesale
licensee may also be granted a wine wholesaler's license. No wine...
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28-1-4
Section 28-1-4 Delivery of alcoholic beverages to persons, corporations, etc., within
state by out-of-state manufacturers, suppliers, etc. (a) The words and phrases used in this
section shall have the meanings ascribed to them in Section 28-3-1 and any acts
amendatory thereof, supplementary thereto or substituted therefor. (b) It shall be unlawful
for common or permit carriers, operators of trucks, buses or other conveyances or out-of-state
manufacturers or suppliers to make delivery of any alcoholic beverage from without the State
of Alabama to any person, association or corporation within the state, except to the Alabama
Alcoholic Beverage Control Board and to manufacturers, importers, wholesalers and warehouses
licensed by the Alabama Alcoholic Beverage Control Board to receive the alcoholic beverages
so delivered. (c) Any violation of subsection (a) of this section shall be a misdemeanor,
punishable as provided in paragraph (1) of subsection (b) of Section 28-3A-25. (d)
All laws or...
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28-1-7
Section 28-1-7 Alcoholic Beverage Control Board prohibited from issuing licenses for
sale of intoxicating beverages in Class IV municipalities; exceptions. REPEALED IN THE 2020
REGULAR SESSION BY ACT 2020-152 EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE
SUPPLEMENT. (a) All other provisions of law, rules, or regulations to the contrary notwithstanding,
the Alabama Alcoholic Beverage Control Board shall absolutely have no authority to issue any
form of license in a Class IV municipality organized pursuant to Section 11-44B-1,
et seq., including, but not limited to, on or off-premise consumption licenses, special event
or special retail licenses, restaurant or lounge licenses, club licenses, or other licenses
for the retail sale of any form of intoxicating beverages, including, but not limited to,
beer and other forms of malt beverages, wine, liquor, or other alcoholic beverages regulated
by the board, unless the application therefore has first been approved by the governing...
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28-1-6
Section 28-1-6 Issuance of licenses for sale of intoxicating beverages in Class 1 or
Class 2 municipalities. (a)(1) All other provisions of law, rules, or regulations to the contrary
notwithstanding, the Alabama Alcoholic Beverage Control Board shall absolutely have no authority
to issue any form of license in a Class 1 municipality, including, but not limited to, off-premises
consumption licenses, restaurant licenses, or club licenses, for the retail sale of any form
of intoxicating beverages, including, but not limited to, malt liquor, beer, wine, liquor,
or other alcoholic beverage regulated by the board, unless one of the following requirements
is satisfied: a. The application has first been approved by the governing body of the Class
1 municipality in which the site of the license is situated. b. The denial of approval by
the Class 1 governing body has been set aside by order of the circuit court of the county
in which the site is situated on the ground that the municipal approval...
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