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28-8-6
Section 28-8-6 Board verification of reporting and payment of taxes. The board shall have the
authority to inspect, examine and audit the books and records of any wholesaler licensee who
sells, stores or receives for the purpose of distribution, any alcoholic beverages, to verify
the proper filing and to determine the accuracy of any state or local tax return required
to be filed by the wholesaler, and to determine the payment of all state and local taxes when
and where due with respect to any state or local tax levied on alcoholic beverages by statute.
In pursuance of said authority, the board shall have the further authority to inspect, examine
and audit the books and records of any person, firm, corporation, club or association who
sells at retail any alcoholic beverages. Provided, however, this section imposes no duty upon
the board to inspect, examine and audit with respect to local taxes on alcoholic beverages.
(Acts 1984, No. 84-374, p. 876, §6.)...
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28-7A-6
Section 28-7A-6 Board authorized to inspect, examine and audit books and records of wholesaler
licensees and retail sellers of alcoholic beverages. The board shall have the authority to
inspect, examine and audit the books and records of any wholesaler licensee who sells, stores
or receives for the purpose of distribution, any alcoholic beverages, to verify the proper
filing and to determine the accuracy of any state or local tax return required to be filed
by the wholesaler, and to determine the payment of all state and local taxes when and where
due with respect to any state or local tax levied on alcoholic beverages by statute. In pursuance
of said authority, the board shall have the further authority to inspect, examine and audit
the books and records of any person, firm, corporation, club or association who sells at retail
any alcoholic beverages. (Acts 1988, 1st Ex. Sess., No. 88-723, p. 118, §6.)...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
manufacturer, importer, or wholesaler, or the servants, agents, or employees of the same,
to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m. of
any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the servants,
agents, or employees of the wholesaler to sell alcoholic beverages, to other than wholesale
or retail licensees or others within this state lawfully authorized to sell alcoholic beverages,
or to sell for export. (3) For any person, licensee, or the board, either directly or by the
servants, agents, or employees of the same, or for any servant, agent, or employee of the
same, to sell, deliver, furnish, or give away alcoholic beverages to any person under the
legal drinking age, as defined in Section 28-1-5, or to permit any person under the legal
drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-25.htm - 10K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-184.htm - 4K - Match Info - Similar pages
28-3A-3
Section 28-3A-3 Authority of board to issue licenses to engage in alcoholic beverage transactions.
(a) Subject to the provisions of this chapter and regulations promulgated thereunder, the
board is authorized and empowered to issue and renew licenses to reputable and responsible
persons for the following purposes: (1) To manufacture, brew, distill, ferment, rectify, bottle
or compound any or all alcoholic beverages within or for sale within this state. (2) To import
any or all alcoholic beverages manufactured outside the United States of America into this
state or for sale or distribution within this state. (3) To distribute, wholesale or act as
jobber for the sale of alcoholic liquor. (4) To distribute, wholesale or act as jobber for
the sale of table wine and beer or either of them, to licensed retailers within the state
and others within this state lawfully authorized to sell table wine or beer. (5) To store
or warehouse any or all alcoholic beverages for transshipment inside and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-3.htm - 3K - Match Info - Similar pages
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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45-1-20
Section 45-1-20 Licensing and regulation; violations. (a) Each local government entity within
Autauga County, whether it be a municipality or the county commission, shall have the right
and authority to suspend or revoke any license issued for the sale of alcoholic beverages
which the local governmental entity approved for issuances to any hotel, restaurant, or club
for any reason which the local governmental entity may deem sufficient and proper. This power
to suspend or revoke such license shall be subject to the review of the State of Alabama Alcoholic
Beverage Control Board. (b) Each local governmental entity in Autauga County, whether it be
a municipal governing body or the county commission, may promulgate and implement rules and
regulations for controlling the liquor traffic within the jurisdiction of the local governmental
entity, by allowing or prohibiting nudity, topless dancing, or any other type of similar live
entertainment on the premises of a business which serves or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-20.htm - 3K - Match Info - Similar pages
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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45-1A-40
Section 45-1A-40 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) The
city council or other governing body of the City of Prattville may, by resolution passed by
simple majority, regulate and permit the sale for on premises consumption only of alcoholic
beverages on Sunday after 12:00 p.m. upon the licensed premises of retail licensees of the
Alcoholic Beverage Control Board of the State of Alabama and of the City of Prattville serving
the general public including, but not limited to, hotels with conference centers and golf
courses located within the corporate limits of the city. Any licensee granted authority to
sell alcoholic beverages on Sunday pursuant to this section shall be required to have all
servers of alcoholic beverages complete responsible vendor training in the manner provided
by the Alcoholic Beverage Control Board. (b) The provisions of this section are cumulative
and supplemental to the present power and authority of the City of Prattville, and...
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