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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section and in Section
28-3-195(b) and Section 28-3-197, the following words and phrases shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) BEER TAX ESCROW
FUND, or FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent
funded by payments made by wholesale beer licensees collecting the tax imposed by this article,
such payments being made from the discount provided by Section 28-3-190(b). From the fund,
the board shall pay to each eligible county the amount or amounts provided by this section
for the purpose of phasing out the net revenue loss which would be experienced by eligible
counties. (2) ELIGIBLE COUNTY. Any wet county in which was imposed, as of November 1, 1981,
a combined local tax rate on beer in that county which exceeded the uniform tax levied on
beer by this article and which would, as a result thereof, experience a decrease...
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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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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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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the 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 on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipt, 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 the 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), an amount equal to one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein; provided, however, that any
person engaging or continuing in...
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40-10-19
Section 40-10-19 Certificates of purchase - Delivery; contents. (a) As soon after the confirmation
of sale is made as may be practicable, the tax collector must make out and deliver to each
purchaser, other than the state, a certificate of purchase, which shall contain a description
of the real estate sold and show that the sum was assessed by the assessor, to whom assessed,
the date of assessment, for what year or years the taxes were due, the amount of taxes thereon,
the amount of and the name of the holder of each tax lien certificate related thereto, distinguishing
the amount due the state and county and for school purposes and to each holder of a tax lien
certificate and the fees and costs, that it was advertised and how long, that it was offered
for sale and at what time, who became the purchaser, at what price and the fact and date of
the confirmation of such sale. (b) In the event of the tax sale of owner-occupied property
that is taxed as Class III, the certificate shall...
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41-20-3
Section 41-20-3 Specification of termination dates for certain agencies; date and procedure
generally for termination of agencies not designated; committee's right to review and make
recommendations. (a) The following agencies shall automatically terminate on the dates specified,
unless a bill is passed that they be continued, modified or reestablished: (1) October 1,
1981 shall be the termination date for: a. State Board of Auctioneers - created by Section
34-4-50. b. Alabama Board of Cosmetology - created by Section 34-7-40. c. Examining Board
for Professional Entomologists, Horticulturists, Plant Pathologists, Floriculturists and Tree
Surgeons - created by Section 2-28-2. d. Alabama Board of Funeral Service - created by Section
34-13-20. e. State Pilotage Commission - created by Section 33-4-1. f. Polygraphic Examiners
Board - created by Section 34-25-4. g. Alabama Board of Examiners for Speech Pathology and
Audiology - created by Section 34-28A-40. h. State Board of Veterinary...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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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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20-1-27
Section 20-1-27 Prohibited activities. No person shall engage in any of the following activities
within this state: (1) Manufacture for sale herein, have in his or her possession with intent
to sell, offer or expose for sale, sell, or deliver any article of food or drugs which is
adulterated or misbranded within the meaning of this division. (2) Sell or offer for sale
out-of-date Class A foods which include baby food, infant formula, and potentially hazardous
food. (3)a. Obscure, remove, or otherwise render illegible any information appearing on beverage
labels, packages, or containers related to production information, best before dates, or other
disclosure printed on, affixed to, or appearing on the labels, packages, or containers. b.
This subdivision shall not apply to any alteration of a beverage label, package, or container
made by, or at the direction of, either the owner of the trademark rights to the brand that
appears on the beverage label, package, or container or an...
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8-6-115
Section 8-6-115 Notifications of intent to issue bonds. On and after May 27, 1978, any issuer
proposing to issue any industrial revenue bonds under authority of the authorizing act shall,
at least 20 days prior to the date of delivery of the industrial revenue bonds, deliver to
the director a notification in writing of its intention to issue the bonds. The director may
for good cause shown, waive, shorten, or, with the consent of the issuer, extend the 20-day
requirement. The notifications shall contain the name and address of the issuer, the lessee,
the guarantor, if any, the trustee, the underwriter, purchaser, fiscal agent, or agents, legal
counsel for each of the above named parties and bond counsel, the estimated face amount of
the bond issue, the estimated capital budget for the project to the extent that the information
is available to the issuer when it files the notification, and any other information prescribed
by the rules and regulations issued by the commission to advise...
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