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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.91.htm - 7K - Match Info - Similar pages
45-24-20.01
Section 45-24-20.01 Sunday sales of alcoholic beverages - Entire county. (a) This section shall apply only in Dallas County. (b)(1) The voters of Dallas County may authorize the sale of alcoholic beverages within the county on Sunday by an election pursuant to this section, in the following manner: Within 30 days from May 1, 2012, the Dallas County Commission, by resolution, may call an election for the county to determine the sentiment of the voters of the county as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the county. (2) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and dispensing of alcoholic beverages within the county on Sunday between 12:00 P.M. (noon), and 9:30 P.M., and on those Sundays on which occurs New Year's Eve (December 31), after 12:00 P.M. (noon)? Yes ___ No ___." (c) The first election and any subsequent elections shall be held and the officers...
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45-24-20
Section 45-24-20 Sunday sales of alcoholic beverages - Unincorporated areas. (a) This section shall apply only in Dallas County. (b)(1) The voters of Dallas County may authorize the sale of alcoholic beverages within the county on Sunday by an election pursuant to this section, in the following manner: Within 30 days from April 2, 2012, the Dallas County Commission, by resolution, may call an election for the county to determine the sentiment of the voters of the county as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the county. (2) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and dispensing of alcoholic beverages within the county on Sunday between 12:00 P.M. (noon), and 9:30 P.M., and on those Sundays on which occurs New Year's Eve (December 31), after 12:00 P.M. (noon)? Yes ___ No ___." (c) The first election and any subsequent elections shall be held and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-20.htm - 3K - Match Info - Similar pages
45-28A-50
Section 45-28A-50 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) This section shall apply only to the City of Glencoe in Etowah and Calhoun Counties. (b) The voters of the City of Glencoe may authorize the sale of alcoholic beverages within the city on Sunday by an election pursuant to this section, in the following manner: The governing body of the City of Glencoe, by resolution, may call an election for the city to determine the sentiment of the voters of the city residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the city. (c) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within the City of Glencoe on Sunday subject to regulation by the City Council? Yes ___ No ___." (d) The election shall be held and the officers appointed to hold the election in the manner provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-50.htm - 2K - Match Info - Similar pages
45-28A-60
Section 45-28A-60 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)(1) The voters of the City of Hokes Bluff in Etowah County may authorize the sale of alcoholic beverages within the city on Sunday by an election pursuant to this section, in the following manner: The governing body of the City of Hokes Bluff, by resolution, may call an election for the city to determine the sentiment of the voters of the city residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the city. (2) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within the City of Hokes Bluff seven days a week subject to regulation by the City Council? Yes ___ No ___." (3) The election shall be held and the officers appointed to hold the election in the manner provided by law for holding other city elections, and the...
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45-28A-72
Section 45-28A-72 Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the City of Rainbow City in Etowah County may authorize the sale of alcoholic beverages within the municipality on Sunday by an election pursuant to this section, in the following manner: The governing body of the City of Rainbow City, by resolution, may call an election for the municipality to determine the sentiment of the voters of the municipality residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (b) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within this municipality, on Sunday between 1:00 P.M. and 9:30 P.M. and on those Sundays on which occurs New Year's Eve (December 31), after 1:00 P.M.? Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-72.htm - 3K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax 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 such institutions be denominational, state, county, or municipal institutions, and any association or other agency or instrumentality of any such institution, that is both of the following: (1) 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 evidences of debts or...
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45-8A-125
Section 45-8A-125 Regulation of sale and distribution of alcoholic beverages on Sunday. (a) The voters of the City of Southside in Etowah and Calhoun Counties may authorize the sale of alcoholic beverages within the city on Sunday by an election pursuant to this section, in the following manner: The governing body of the City of Southside, by resolution, may call an election for the city to determine the sentiment of the voters of the city residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the city. (b) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within the City of Southside on Sunday subject to regulation by the City Council? Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the election in the manner provided by law for holding other city elections, and the...
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45-26A-60.01
Section 45-26A-60.01 Sunday sales of alcoholic beverages for off-premises consumption. (a) This section shall apply only to the City of Tallassee in Elmore and Tallapoosa Counties. (b) The voters of the City of Tallassee may authorize the sale of alcoholic beverages for off-premises consumption within the municipality on Sunday between the hours of 1:00 p.m. and midnight by an election pursuant to this section, in the following manner: The governing body of the City of Tallassee, by resolution, shall hold a referendum at the next general election in the city to determine if alcoholic beverages may be sold within the municipality for off-premises consumption. (c) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale of alcoholic beverages within this municipality for off-premises consumption on Sunday between the hours of 1:00 p.m. and midnight? Yes ___ No ___." (d) The first election and any subsequent elections shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26A-60.01.htm - 3K - Match Info - Similar pages
45-28-21
Section 45-28-21 Regulation of sale and distribution of alcoholic beverages on Sunday - Municipalities. (a) The voters of any municipality within Etowah County may authorize the sale of alcoholic beverages within the municipality on Sunday by an election pursuant to this section, in the following manner: The governing body of the municipality, by resolution, may call an election for the municipality to determine the sentiment of the voters of the municipality residing within the corporate limits, as to whether alcoholic beverages may be legally sold or distributed on Sunday within the municipality. (b) On the ballot to be used for the election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within this municipality on Sundays as further provided for and regulated by ordinance of the municipal governing body? Yes ___ No ___." (c) The first election and any subsequent elections shall be held and the officers appointed to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-21.htm - 3K - Match Info - Similar pages
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