28-4A-4
Section 28-4A-4 Privilege and excise taxes levied on brewpub; recordkeeping; wholesaler
designee; exemption from Sections 28-9-3 through 28-9-11. (a) In addition to the licenses
provided for by this chapter and any county or municipal license, there is levied on the brewpub
for on-premises sales of beer brewed by the brewpub licensee the privilege or excise taxes
imposed by Sections 28-3-184 and 28-3-190. Every brewpub licensee shall file the tax returns,
pay the taxes, and perform all obligations imposed on wholesalers at the times and places
set forth therein. It shall be unlawful for any brewpub licensee who is required to pay the
taxes so imposed in the first instance to fail or refuse to add to the sales price and collect
from the purchaser the required amount of tax, it being the intent and purpose of this provision
that each of the taxes levied is in fact a tax on the consumer, with the brewpub licensee
who pays the tax in the first instance acting merely as an agent of the...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of 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 beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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28-3A-6
Section 28-3A-6 Manufacturer licensing and requirements; tastings or samplings; charitable
event donations. (a) Upon applicant's compliance with this chapter and the rules adopted under
this chapter, the board shall issue to applicant a manufacturer license which shall authorize
the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify,
or compound alcoholic beverages within this state for sale or distribution within this state.
No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify
or compound alcoholic beverages within this state or for sale or distribution within this
state or to the state, the board, or any licensee of the board, unless the person or the authorized
representative of the person shall be granted a manufacturer license issued by the board.
(b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or
for consumption on the premises where sold except as specified under...
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28-3A-23
Section 28-3A-23 Regulation of grant of licenses. (a) No license prescribed in this
code shall be issued or renewed until the provisions of this code have been complied with
and the filing and license fees other than those levied by a municipality are paid to the
board. (b) Licenses shall be granted and issued by the board only to reputable individuals,
to associations whose members are reputable individuals, or to reputable corporations organized
under the laws of the State of Alabama or duly qualified thereunder to do business in Alabama,
or, in the case of manufacturers, duly registered under the laws of Alabama, and then only
when it appears that all officers and directors of the corporation are reputable individuals.
(c) Every license issued under this code shall be constantly and conspicuously displayed on
the licensed premises. (d) Each retail liquor license application must be approved by the
governing authority of the municipality if the retailer is located in a municipality,...
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28-3-193
Section 28-3-193 Penalties on failure of wholesaler licensee to timely pay tax due;
execution and levy; lien. (a) Every wholesaler licensee collecting tax on beer levied by this
article shall timely pay the same as provided in this article. Every such wholesaler licensee
failing for a period of 10 days beyond the due date to pay the said tax due pursuant to this
article shall be required to pay as part of the taxes imposed under this article a penalty
of not less than $50.00, nor more than $250.00, to be assessed and collected by the authority
to whom the taxes are to be paid. In addition to such penalty, any wholesaler licensee failing
for a period of 10 days beyond the due date to pay all or any part of the tax due pursuant
to this article shall not be entitled to deduct and retain the two and one-half percent discount
prescribed in Section 28-3-190(b) hereof upon any portion of the tax which is not timely
paid. (b) If any taxes or penalties imposed by this article remain due and...
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28-3-185
Section 28-3-185 Transactions between wholesalers exempt; reports. The tax levied by
subsection (a) of Section 28-3-184 shall not be imposed upon the sale, trade or barter
of malt or brewed beverages by one licensed wholesaler or distributor to another wholesaler
or distributor licensed to sell and handle malt or brewed beverages in this state, which transaction
is hereby made exempt from said tax; provided, however, that the board may require written
reporting of any such transaction in such form as the board may prescribe. (Acts 1979, No.
79-802, p. 1475, §2.)...
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28-3-191
Section 28-3-191 Transactions between wholesalers and/or distributors exempt from article.
The tax levied by subsection (a) of Section 28-3-190 shall not be imposed upon the
sale, trade or barter of malt or brewed beverages by one licensed wholesaler or distributor
to another wholesaler or distributor licensed to sell and handle malt or brewed beverages
in this state, which transaction is hereby made exempt from said tax; provided, however, that
the board shall and the county or municipality may require written reporting of any such transaction
in such form as the board may prescribe, or if no form is prescribed by the board, in such
form as may be prescribed by the county or municipality. (Acts 1982, No. 82-344, p. 473, §2.)...

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28-4A-3
Section 28-4A-3 Brewpub licensing and requirements; conditions. (a) In addition to the
licenses authorized to be issued and renewed by the board pursuant to the Alcoholic Beverage
Licensing Code codified as Chapter 3A of this title, the board, upon applicant's compliance
with this chapter, Chapter 3A and the rules adopted thereunder, and the conditions set forth
in subsection (b), may issue to a qualified applicant a brewpub license which shall authorize
the licensee to do all of the following: (1) Manufacture or brew beer, in a quantity not to
exceed 10,000 barrels in any one year, and to sell beer brewed on the licensed premises in
unpackaged form at retail for on-premises consumption at the licensed premises only. (2) Sell
beer brewed on the licensed premises in packaged form at retail for off-premises consumption,
provided the beer sold for off-premises consumption may not exceed 288 ounces per customer
per day and shall be sealed, labeled, packaged, and taxed in accordance with...
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28-3-186
Section 28-3-186 Penalties for failure to pay taxes collected, execution issued for
unpaid taxes, etc. (a) Every wholesaler licensee collecting taxes on malt or brewed beverages
levied by this article shall timely pay the same to the board as provided in this article.
(b) If any taxes levied by this article remain due and unpaid for a period of 10 days beyond
the due date, the wholesaler licensee serving as collection agent for the board shall be required
to pay as part of the taxes so levied a penalty of not less than $50.00 nor more than $500.00
to be assessed and collected by the board. (c) Any wholesaler who fails timely to pay any
tax levied by this article shall be subject to disciplinary action by the hearing commission
and, upon being adjudged guilty, shall be subject to revocation or suspension of license.
(d) If any taxes or penalties imposed by this article remain due and unpaid for a period of
10 days, the board shall issue a warrant or execution directed to any sheriff of...
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28-3-187
28-3-187 Section 28-3-187 Identification on containers; procedures; penalties (a) For
the protection of the public welfare, health, peace and morals of the people of this state,
including without limitation regulation of the quality of malt or brewed beverages sold, offered
for sale or held for sale within this state, and for the protection of the tax revenues accruing
to the state by virtue of taxes levied on malt or brewed beverages, it is hereby declared
the intention and purpose of this article that the board shall require all manufacturer licensees,
or in lieu thereof, all importer licensees to affix Alabama identification, as will be prescribed
by the board, to all original containers in which malt or brewed beverages is normally placed
and prepared for market, received, sold or handled, before such beverages are sold, offered
for sale or held for sale within this state. Provided, however, a wholesaler licensee may,
subject to the rules and regulations promulgated by the board,...
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