45-10A-10
Section 45-10A-10 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)(1)
The council of the Town of Cedar Bluff, by resolution passed by simple majority, may regulate
and permit the sale, for on-premises consumption only, of alcoholic beverages on Sunday on
the licensed premises of retail licensees of the Alcoholic Beverage Control Board of the State
of Alabama and of the town serving the general public, and located within the corporate limits
of the town. (2) The provisions of subdivision (1) shall not be effective unless approved
by a majority of those voting at a referendum election in the town. The date of the referendum
shall be set by the council. The election shall be held in the manner provided by law for
holding other municipal elections, and the returns thereof tabulated and results certified
as provided by law for municipal elections. Notice of the election shall be given by the governing
body of the municipality by publication or by posting the notice...
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45-23A-80
Section 45-23A-80 Sale of draft or keg beer or malt beverages. (a) This section only applies
in the corporate limits of the Town of Newton. (b) Subject to subsection (d), the sale of
draft or keg beer or malt beverages for on-premises consumption by retail licensees of the
Alabama Alcoholic Beverage Control Board is authorized within the corporate limits of the
town. The sale of draft or keg beer or malt beverages by retail licensees of the Alabama Alcoholic
Beverage Control Board is authorized within the corporate limits of the town only if such
beverages are sold in kegs. (c) All ordinances relating to the sale, consumption, and possession
of bottled or canned beer shall apply to draft or keg beer or malt beverages. (d) The governing
body of the town shall hold a referendum to determine if draft or keg beer may be sold for
on-premises consumption. If a majority of the voters voting thereon in the municipality vote
in favor of the question, then the sale of draft or keg beer for...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance 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. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
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45-37-243.03
Section 45-37-243.03 Rulemaking authority; powers. The board of revenue, county commission,
or like governing body of such counties shall have power to adopt reasonable rules and regulations
not inconsistent with this subpart to provide for the enforcement, collection, and distribution
of the tax, and to provide for the possession and sale, from bottles with broken seals, of
cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in
miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner,
director of county department of revenue, or other public officer performing like duties in
such counties shall have the following powers: (1) The power to administer this subpart including
the collection of the taxes herein levied, the payment of the expenses incurred in the administration
of this subpart, and the collection of the taxes, the distribution of the proceeds remaining
after payment of such expenses in...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance 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 Lowndes 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. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
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28-4-275
Section 28-4-275 Forfeiture and condemnation proceedings generally - Apportionment and taxing
of costs. If judgment shall be against only one party defendant appearing, he shall be charged
to pay all the costs of the proceeding in the seizure and detention of the liquors and beverages
and vessels and receptacles claimed by him and the costs of the trial. But if judgment shall
be entered against more than one party claiming distinct parts of or interests in said liquors
and beverages and vessels and receptacles, then the cost of the proceeding and trial may be
equitably apportioned among the defendants for the amount of cost to be adjudged against them
according to the discretion of the judge or court. In the event no one appears to contest
the complaint or if the complaint is not sustained and no judgment of forfeiture is obtained,
the costs shall be taxed and paid as costs are taxed and paid in criminal prosecutions wherein
the state fails, and this rule shall apply as to any separate...
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45-17-20.40
Section 45-17-20.40 Authorization; referendum. (a) This section only applies to Colbert County.
(b) The sale of alcoholic beverages during certain hours after 12:00 p.m. on Sundays is authorized
within the county. The county commission may, by resolution, and the governing body of any
municipality located within the county may, by ordinance, regulate and permit the sale of
alcoholic beverages after 12:00 p.m. on Sunday by properly licensed retail licensees of the
Alcoholic Beverage Control Board. (c) The county commission shall hold a referendum to determine
if alcoholic beverages may be sold on Sunday. If a majority of the voters voting thereon vote
in favor of the question, then the sale of alcoholic beverages after 12:00 p.m. on Sunday
shall be authorized. (d) The referendum shall be held at the next regular election or at a
special election called for that purpose by the county commission. Costs of the referendum
shall be paid by the county. A second or subsequent referendum shall...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (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 five percent sales tax on liquor sold by entities
licensed by the Alcoholic Beverage Control Board. (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 Dallas County pursuant to this section shall be
allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County.
(2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
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45-35A-50.01
Section 45-35A-50.01 Regulation of sales for off-premises consumption. (a) This section applies
only in the City of Dothan. (b) Subject to subsection (c), the sale of alcoholic beverages
for off-premises consumption on Sundays between the hours of 1:00 P.M. and midnight is authorized
within the city by properly licensed retail licensees of the Alcoholic Beverage Control Board.
(c) The city governing body shall hold a referendum to determine if alcoholic beverages for
off-premises consumption may be sold on Sundays. If a majority of the voters voting thereon
in the city vote in favor of the question, then the sale of alcoholic beverages for off-premises
consumption on Sundays shall be authorized. (d) The referendum shall be held at the next general
election held in the city. Costs of the referendum shall be paid by the city. If a majority
of the voters voting thereon do not vote in favor of the question, a subsequent referendum
or referenda may be held. A second or subsequent referendum...
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45-35A-50
Section 45-35A-50 Sale of alcoholic beverages for on-premises consumption on Sundays. (a) This
section applies only in the City of Dothan. (b) Subject to subsection (c), the sale of alcoholic
beverages for on-premises consumption on Sundays between the hours of 1:00 P.M. and midnight
is authorized within the city by properly licensed retail licensees of the Alcoholic Beverage
Control Board. (c) The city governing body shall hold a referendum to determine if alcoholic
beverages for on-premises consumption may be sold on Sundays. If a majority of the voters
voting thereon in the city vote in favor of the question, then the sale of alcoholic beverages
for on-premises consumption on Sundays shall be authorized. (d) The referendum shall be held
at the next general election held in the city. Costs of the referendum shall be paid by the
city. If a majority of the voters voting thereon do not vote in favor of the question, a subsequent
referendum or referenda may be held. A second or...
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