11-51-200
Section 11-51-200 Levy of sales tax authorized; exemption; construction. The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of sales taxes, parallel to the state levy of sales taxes as levied by Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this article; provided, that no municipality may levy any such tax against the Alcoholic Beverage Control Board of the State of Alabama in the sale of alcoholic beverages. The phrase "except where inapplicable," contained herein and in Sections 11-51-201, 11-51-202, and 11-51-203, shall not be construed to permit a self-administered municipality to adopt or interpret an ordinance, resolution, policy, or practice that relies on that phrase, either directly or indirectly, in order to disavow, disregard, or attempt to...
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28-4-127
Section 28-4-127 Duty of common carrier, etc., to file with Alcoholic Beverage Control Board statement showing date of delivery, name and address of consignee and consignor, kind and amount, etc., of liquor delivered. It shall be the duty of every railroad company, express company or other common carrier and of every person, firm or corporation who shall carry or transport any of the liquors mentioned in Section 28-4-120 into this state from any of the points or places mentioned in Section 28-4-120 and who shall deliver such liquors or any of them to any person, firm or corporation in this state to file with the Alcoholic Beverage Control Board a statement, either printed or plainly written or typewritten on stout paper, correctly stating the date on which the liquor was delivered, the name and post office address of the consignee and consignor, the place of delivery and to whom delivered and the kind and amount of such liquor delivered. Such statement shall be filed within three days...
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32-6-151
Section 32-6-151 Promulgation of rules and regulations by Department of Revenue. The State Department of Revenue shall make such rules and regulations as necessary to insure compliance with all state license laws relating to use and operation of a private passenger or pleasure motor vehicle which must be complied with before these tags or plates in lieu of the regular Alabama license tags or plates may be obtained and such rules and regulations as necessary to provide for the application for and issuance of such special tags or plates. (Acts 1975, 3rd Ex. Sess., No. 144, p. 387, §2.)...
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45-33A-20
Section 45-33A-20 Sale of draft or keg beer or malt beverages. (a) The City Council of Moundville, by ordinance, may permit the sale, within the corporate limits of the City of Moundville and by retail licensees of the Alabama Alcoholic Beverage Control Board, of draft or keg beer or malt beverages for on-premises consumption. (b) The City Council of Moundville, by ordinance, may permit the sale, within the corporate limits of the City of Moundville and by retail licensees of the Alabama Alcoholic Beverage Control Board, of draft or keg beer or malt beverages for off-premises consumption if those beverages are sold in kegs or in packaged form at retail for off-premises consumption and are sealed, labeled, packaged, sold, and taxed in accordance with state and federal laws and regulations. (Act 2019-402, §1.)...
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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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28-10-2
Section 28-10-2 Legislative intent. It is the intent of the Legislature through the provisions of this chapter: (1) To eliminate the sale of alcoholic beverages to, and consumption of alcoholic beverages by underaged persons; (2) To reduce intoxication and to reduce accidents, injuries, and deaths in the state which are related to intoxication; and (3) To encourage alcoholic beverage vendors to be prudent in their selling practices and to restrict or reduce the sanctions that may be imposed in administrative proceedings by the Alcoholic Beverage Control Board against those vendors who comply with responsible practices in accordance with this chapter. (Acts 1990, No. 90-525, p. 767, §2.)...
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28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition to the licenses provided for by Chapter 3A of this title, there is hereby levied a privilege or excise tax on every person licensed under the provisions of said 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 malt or brewed beverages. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of malt or brewed beverages, and shall be an amount equal to $.05 for each 12 fluid ounces or fractional part thereof. (b) Collection. The tax levied by subsection (a) of this section shall be collected by the Alabama Alcoholic Beverage Control Board and said tax shall be added to the sales price of all malt or brewed beverages sold, and shall be collected from the purchasers. It shall be unlawful for any person, firm, corporation, club or association...
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32-5-192
Section 32-5-192 Implied consent; when tests administered; suspension of license or permit to drive, etc., for refusal to submit to test. (a) Any person who operates a motor vehicle upon the public highways of this state shall be deemed to have given his consent, subject to the provisions of this division, to a chemical test or tests of his blood, breath or urine for the purpose of determining the alcoholic content of his blood if lawfully arrested for any offense arising out of acts alleged to have been committed while the person was driving a motor vehicle on the public highways of this state while under the influence of intoxicating liquor. The test or tests shall be administered at the direction of a law enforcement officer having reasonable grounds to believe the person to have been driving a motor vehicle upon the public highways of this state while under the influence of intoxicating liquor. The law enforcement agency by which such officer is employed shall designate which of...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability Program or "WRAP". (b) For the purpose of this article, the following words shall have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm, partnership, association, corporation, limited liability company, receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have a relationship with each other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business is the sale of tangible personal property at retail, including supporting operations such as warehousing, shipping, and storage of product, and who holds a...
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45-21-20
Section 45-21-20 Sale of draft beer or malt beverages. The Crenshaw County Commission, by majority vote, may authorize the sale of draft beer or malt beverages in the county for on-premises and off-premises consumption by retail licensees of the Alabama Alcoholic Beverage Control Board, provided the draft beer sold for off-premises consumption may not exceed 288 ounces per customer per day which is sealed, labeled, packaged, and taxed in accordance with state and federal laws and regulations. (Act 2018-254, §2.)...
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