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28-3A-13
Section 28-3A-13 Restaurant retail liquor license; approval of municipality. Upon applicant's
compliance with the provisions of this chapter and the regulations made thereunder, the board
shall, where the application is accompanied by a certificate from the clerk or proper officer
setting out that the applicant has presented his application to the governing authority of
the municipality, if the licensed premises is to be located therein, and has obtained its
consent and approval issue a restaurant liquor license for a hotel, restaurant, civic center
authority or dinner theater which will authorize the licensee to purchase liquor and wine
from the board or as authorized by the board and to purchase table wine and beer, including
draft or keg beer in any county or municipality in which the sale thereof is permitted, from
any wholesale licensee of the board and, in that part of the hotel, restaurant, club or dinner
theater set out in the license, to sell liquor and wine, dispensed from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-13.htm - 2K - Match Info - Similar pages
45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is 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 stocks, nor...
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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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45-4-244.20
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) 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) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
28-8-4
Section 28-8-4 Modification of designated sales territory or territorial agreement. No modification
of either the designated sales territory or any territorial agreement shall be effective (i)
until written notice thereof shall have been given by the manufacturer or importer to the
wholesaler; (ii) until written notice thereof, together with the affidavit of the manufacturer
stating that the level of service within the designated territory will not be adversely affected
by the change, shall have been filed with the board; and (iii) until the board shall have
verified that the level of service within the designated territory will not be adversely affected
by the change. Provided, however, board verification shall not be required where the board
has suspended or revoked the license of the wholesaler, shall not be unreasonably withheld
and shall be completed within a reasonable time not to exceed 30 days from the date of filing
with the board. The notice shall be given after recognizing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-8-4.htm - 1K - Match Info - Similar pages
28-3-5
Section 28-3-5 Retail dealers to furnish duplicate invoices for shipments of alcoholic beverages
received from without state to board. Any retail dealer of alcoholic beverages enumerated
and defined in this chapter purchasing or receiving such commodities from without the state,
whether the same shall have been ordered or purchased through a wholesaler or jobber in this
state or by drop shipment or otherwise, shall, within 12 hours of receipt of such alcoholic
beverages, mail by registered or certified mail a true duplicate invoice of all such purchases
or receipts to the board at Montgomery, Alabama, said invoice carrying the name of the person
or firm from whom or through whom such purchases or shipments of the alcoholic beverages were
received and showing kinds and quantities. Any retail dealer failing or refusing to furnish
duplicate invoices in both the manner and time allowed shall be guilty of a misdemeanor and,
upon conviction, shall be punished by a fine of not less than...
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28-8-3
Section 28-8-3 Territorial agreement may not establish or maintain resale price. No provision
of any territorial agreement shall, expressly or by implication, or in its operation, establish
or maintain the resale price of any brand or brands of alcoholic beverages by the wholesaler.
(Acts 1984, No. 84-374, p. 876, ยง3.)...
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45-8A-131
Section 45-8A-131 Sale of alcoholic beverages. (a) This section only applies to the City of
Weaver and provides for the City of Weaver Ecotourism Beverage Bill. (b) Alcoholic beverages
may be sold each day of the week for on-premises consumption by licensed clubs and retail
licensees of the Alcoholic Beverage Control Board in the City of Weaver if approved by a majority
vote of the governing body. (c) Alcoholic beverages may be sold each day of the week for off-premises
consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board
within the City of Weaver if approved by a majority vote of the governing body. (d) The governing
body of the City of Weaver, by resolution or ordinance passed by a simple majority, may regulate,
but may not prohibit, the sale of both on-premises and off-premises consumption of alcoholic
beverages each day of the week by licensed clubs and retail licensees of the Alcoholic Beverage
Control Board to the general public. Licensed...
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45-8A-25
Section 45-8A-25 Sale of alcoholic beverages. (a) This section only applies to the City of
Anniston and provides for the Anniston Ecotourism Beverage Bill. (b) Alcoholic beverages may
be sold each day of the week for on-premises consumption by licensed clubs and retail licensees
of the Alcoholic Beverage Control Board in the City of Anniston if approved by a majority
vote of the governing body. (c) Alcoholic beverages may be sold each day of the week for off-premises
consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board
within the City of Anniston if approved by a majority vote of the governing body. (d) The
governing body of the City of Anniston, by resolution or ordinance passed by a simple majority,
may regulate but may not prohibit the sale of both on-premises and off-premises consumption
of alcoholic beverages each day of the week by licensed clubs and retail licensees of the
Alcoholic Beverage Control Board to the general public. Licensed...
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