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40-12-69
Section 40-12-69 Cereal beverages, carbonated or other soft drinks - Retailers. (a) Each person
engaged in the business of selling at retail cereal beverages, carbonated or other soft drinks
in bottles, cans, or other sealed containers shall pay an annual license tax of $2.50. (b)
Each person engaged in the retail business of selling soft drinks in whatever form, by means
of taps or other dispensing devices, shall pay annually the following license taxes: In unincorporated
places, and towns and cities of not over 5,000 inhabitants, $10; in cities and towns of over
5,000 and not over 15,000 inhabitants, $15; in cities of over 15,000 and not over 25,000 inhabitants,
$20; in cities of more than 25,000 inhabitants, $25. A person licensed under this subsection
shall be thereby also licensed to sell at retail cereal beverages, carbonated or other soft
drinks in bottles, cans, or other sealed containers without the payment of the license imposed
in subsection (a) of this section. (Acts 1935,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-69.htm - 1K - Match Info - Similar pages
40-12-70
Section 40-12-70 Cereal beverages, carbonated or other soft drinks - Wholesalers. Each person
engaged in the business of selling at wholesale nonalcoholic, carbonated, or other soft drinks
shall pay an annual license tax of $50; provided, that bottlers who have taken out the bottle
license for operating plants in this state shall not be liable under this section, nor shall
such bottlers be liable for any county or state license under Section 40-12-174, nor as transient
vendors or dealers or peddlers. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง483.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-70.htm - 866 bytes - Match Info - Similar pages
28-3-1
Section 28-3-1 Definitions. As used in this title, the following words shall have the following
meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES. Any alcoholic,
spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and
mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and
all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes,
which contain one-half of one percent or more of alcohol by volume, and shall include liquor,
beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of unincorporated
enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES. Except as
otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed
beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol
by volume and not in excess of thirteen and nine-tenths percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-1.htm - 12K - Match Info - Similar pages
45-35-21
Section 45-35-21 Regulation and sale of alcoholic beverages. (a) It shall be unlawful for any
person, firm, corporation or association to sell or offer for sale any spirituous or vinous
liquors in Houston County except at Alabama Alcoholic Beverage Control liquor stores and at
retail liquor establishments within the corporate limits of the City of Dothan in Houston
County and licensed by the general laws of the State of Alabama and also licensed by the City
of Dothan as herein provided. (b) Each licensee of the City of Dothan under this section,
in order to be eligible for the license, shall meet all of the licensing prerequisites and
requirements of the general laws of the State of Alabama and the rules and regulations of
the Alabama Alcoholic Beverage Control Board. It shall be unlawful for any licensee of the
City of Dothan, licensed pursuant to this section, to sell or offer for sale any spirituous
or vinous liquors without a state and a city license for such privilege. (c) Nothing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-21.htm - 3K - Match Info - Similar pages
40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal or
using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares, or merchandise,
other than to a merchant for resale, shall pay a privilege license tax to the State of Alabama
of $15 and $5 for the county in each county in which such transient vendor or peddler does
business for each vehicle. (b) Each itinerant vendor or peddler of merchandise, other than
tobacco products, medicines or household remedies or liquified petroleum products, but including
persons, firms, corporations, partnerships, or cooperatives whose principal business is selling
and distributing milk and dairy products, who operates on foot or uses a vehicle solely for
the purpose of transporting merchandise from house to house or place to place but who does
not use such vehicle for the display of merchandise or as a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-174.htm - 6K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
40-12-65
Section 40-12-65 Bottlers. Each person engaged in manufacturing, producing, or bottling in
bottles or other containers, soda water, carbonated drinks, fruit juices or imitations thereof,
flavored milk, and any preparations known as soft drinks shall not use any machine, machines,
or apparatus for the filling or bottling of the same until such person shall have first applied,
paid for, and obtained from the probate judge a license. The amount of the license tax for
each machine shall be graded or proportioned as follows: On each machine bottling, per minute,
less than 16 bottles, $40 state license tax and $40 county license tax; 16 and less than 30
bottles, $90 state license tax and $90 county license tax; 30 and less than 40 bottles, $140
state license tax and $140 county license tax; 40 and less than 60 bottles, $200 state license
tax and $200 county license tax; and 60 and less than 75 bottles, $300 state license tax and
$300 county license tax; 75 and less than 100 bottles, $325...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-65.htm - 3K - 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
45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be
unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control
Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first
obtaining a special license from the judge of probate that shall be in addition to all other
licenses required by law. The amount of the special license shall be determined by the county
commission and shall be levied in the same manner as other county licenses are levied. Licenses
required by this subsection shall expire on September 30th following the date of purchase.
All proceeds from sales of the special licenses shall be placed in the general fund of the
county. (b) In addition to all other taxes levied on the possession for sale, or the sale,
of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale
of, spirituous or vinous beverages in Calhoun County in an amount set by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages
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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