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35-8B-1
Section 35-8B-1 Definitions; sale of alcoholic beverages. (a) "Community development district"
shall mean a private residential development that: (1) Is a size of at least 250 acres of
contiguous land area; (2) has at least 100 residential sites, platted and recorded in the
probate office of the county as a residential subdivision; (3) has streets that were or will
be built with private funds; (4) has a social club with: (i) an 18-hole golf course of regulation
size; (ii) a restaurant or eatery used exclusively for the purpose of preparing and serving
meals, with a seating capacity of at least 60 patrons; (iii) social club memberships with
at least 100 paid-up members who have paid a membership initiation fee of not less than two
hundred fifty dollars ($250) per membership; (iv) membership policies whereby membership is
not denied or impacted by an applicant's race, color, creed, religion, or national origin;
and (v) a full-time management staff for the social activities of the club,...
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28-3A-17.1
Section 28-3A-17.1 Entertainment district designation in certain municipalities. (a)(1) Notwithstanding
any rule adopted by the board, the board may issue an entertainment district designation to
any retailer licensee that is licensed to sell alcoholic beverages for on-premises consumption
and to any manufacturer licensee that conducts tastings or samplings on the licensed premises,
provided the licensees are located in an entertainment district established pursuant to this
section. (2) A licensee who receives an entertainment district designation under this subsection
shall comply with all laws and rules governing its license type, except that the patrons,
guests, or members of that licensee may exit that licensed premises with open containers of
alcoholic beverages and consume alcoholic beverages anywhere within the confines of the entertainment
district, which shall be permitted, but may not enter another licensed premises with open
containers or closed containers of alcoholic...
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11-65-36
Section 11-65-36 Application of net commission revenues. All commission horse wagering fees,
commission greyhound wagering fees, and other fees, commissions, and moneys, including fines
and forfeitures, to which a commission shall be entitled under the provisions of this chapter
shall be paid to the treasurer of such commission and shall be deposited by said treasurer
to the account of such commission. Except for the gross profits of any commission racing day
and the commission greyhound wagering fee referable to greyhound racing on such day that may
be set aside for specific public entities or charitable organizations pursuant to Section
11-65-30.1(c), all such moneys to which a commission shall be entitled that remain after (i)
the payment of all expenses incurred in the administration of this chapter, including (without
limitation thereto) the payment of the salaries and expenses of the members and employees
of such commission, and (ii) the deposit into the breeding fund of all...
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40-9B-3
23 of this title, or payments required to be made in lieu thereof, shall relieve the seller
from the obligation to collect and pay over the transaction tax as if the sale were to a person
exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES.
The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction
taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof,
on tangible personal property and taxable services incorporated into an industrial
development property, the cost of which may be added to capital account with respect to the
property, determined without regard to any rule which permits expenditures properly chargeable
to capital account to be treated as current expenses. (4) DATA PROCESSING CENTER. An establishment
at which not less than 20 new jobs are located, the average annual total compensation, including
benefits, of such new jobs to be not less than...
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45-36A-102
to Section 22-20-5, as amended. Provided further that nothing in this section shall be construed
so as to permit the city, or commission created pursuant to this section, to enter into the
restaurant business. (4) The commission shall have the power and the authority in addition
to all powers conferred on it by the general law: a. To purchase, sell, contract to purchase,
contract to sell, own, encumber, lease, mortgage, acquire, and dispose of easements in any
part of, and insure real and personal property of all kinds and descriptions. b. To
request, solicit, and accept gifts, donations, pledges, fees, bequests, devises, loans, or
appropriations of any kind and from any source whatever. c. To set up at such lawful depository
or depositories in the city as it may select, a revolving fund for historic development which
shall be composed of the monies which may come into its hands from any source whatsoever and
which shall be used for the furtherance of the objectives and purposes of...
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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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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
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35-8B-2
Section 35-8B-2 Establishment of district. The exclusive and uniform method for the establishment
of a community development district shall be by the filing of the articles of establishment
of a community development district with the judge of probate of the county in which the district
is to be located, or if located in more than one county, of the county wherein is located
the largest area of the community development district. (1) The articles of establishment
of a district defined in subsection (a) of Section 35-8B-1 shall contain the following: a.
The written consent to the establishment of the district by the owner or owners of at least
51 percent of the real property to be included in the district, or documentation demonstrating
that the petitioner has control by deed, trust agreement, contract, or option of at least
51 percent of the real property to be included in the district. b. A metes and bounds description
of the external boundaries of the district, with a specific metes...
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11-105-4
Section 11-105-4 Board of directors. (a) The affairs of the authority shall be managed by a
board of directors, hereinafter called the board, which shall consist of the following: At
least one and not more than five board members representing each incorporated municipality
located within the defined tourism promotion and development district and not more than two
board members from any unincorporated area included in the tourism promotion and development
district, except that the number of board members from the unincorporated area of the tourism
development district may be increased to not more than four board members by a two-thirds
majority vote of the then existing board members of the authority. (b) The number of board
members representing each municipality included in the tourism promotion and development district
shall be computed as follows: (1) One board seat for each seventy thousand dollars ($70,000)
of annual lodging tax collections collected within the municipality. The...
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35-8B-3
Section 35-8B-3 Sale and distribution of alcoholic beverages within district. (a) If a majority
of the board of control of a community development district formed under Section 35-8B-1(a),
(b), or (d) consents to and approves the sale and distribution of alcoholic beverages within
the district, it shall be lawful to sell and distribute alcoholic beverages in the community
development district in the following manner and subject to the following terms, definitions,
and conditions: (1) Upon being licensed by the Alabama Alcoholic Beverage Control Board, alcoholic
beverages may be sold by the club of the district to members and their guests for on-premises
consumption only. The club shall be licensed to sell alcoholic beverages to its members and
their guests as a club liquor retail licensee by the Alabama Alcoholic Beverage Control Board,
upon the club's compliance with the provisions of the alcoholic beverage licensing code and
the regulations made thereunder. The original application...
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