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
45-2-21
Section 45-2-21 Draft or keg beer or malt beverages; permits. The Alabama Alcoholic Beverage Control Board may, in its discretion, grant permits to licensed clubs and retailers to sell or dispense draft or keg beer or malt beverages in Barbour County, any provisions of this code to the contrary notwithstanding. (Act 85-200, p. 70, §1.)...
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45-21-20
Section 45-21-20 Sale of draft beer or malt beverages. The Crenshaw County Commission, by majority vote, may authorize the sale of draft beer or malt beverages in the county for on-premises and off-premises consumption by retail licensees of the Alabama Alcoholic Beverage Control Board, provided the draft beer sold for off-premises consumption may not exceed 288 ounces per customer per day which is sealed, labeled, packaged, and taxed in accordance with state and federal laws and regulations. (Act 2018-254, §2.)...
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45-6-20
Section 45-6-20 Permits. The Alabama Alcoholic Beverage Control Board may in its discretion grant permits to licensed clubs and retailers to sell or dispense draft or keg beer or malt beverages in Bullock County, any provision of this code to the contrary notwithstanding. (Act 84-516, p. 1134, §1.)...
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28-7A-2
Section 28-7A-2 Authorization of board to audit and collect taxes levied upon sale of beer or table wine; retention or reclamation of authority by local governing body. Any local governing body may, prior to October 1, 1988 or at any time thereafter, elect to authorize the board to audit and collect any and all taxes levied pursuant to Sections 28-3-190 and 28-7-16, upon the sale of any beer or table wine. Any local governing body may elect to retain, or at any time after October 1, 1988, by an appropriate resolution or ordinance duly adopted and spread upon its minutes, elect to retain or reclaim the power and authority granted to it by Sections 28-3-190 and 28-7-16, to audit and collect any such taxes, whereupon said taxes shall be paid to and collected by the local governing body as provided in said sections. (Acts 1988, 1st Ex. Sess., No. 88-723, p. 118, §2; Acts 1989, Ex. Sess., No. 89-990, p. 35, §1.)...
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45-3A-01
Section 45-3A-01 Regulation of sale and consumption of alcoholic beverages on Sunday. The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits of the Town of Baker Hill as provided in this section. The town council, by ordinance, may regulate and permit the sale and consumption of alcoholic beverages on Sunday after 1:00 p.m. as determined by the town council by properly licensed retail licensees of the Alcoholic Beverage Control Board. Pursuant to this authority, the town council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption, and any other aspect of the Sunday sale of alcoholic beverages. (Act 2019-213, §2.)...
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45-3A-40
Section 45-3A-40 Regulation of alcoholic beverage sales on Sunday. The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits of the Town of Clio as provided in this section. The town council, by ordinance, may regulate and permit the sale and consumption of alcoholic beverages on Sunday after 1:00 p.m. as determined by the town council by properly licensed retail licensees of the Alcoholic Beverage Control Board. Pursuant to this authority, the town council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption, and any other aspect of the Sunday sale of alcoholic beverages. (Act 2018-222, §2.)...
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45-3A-70
Section 45-3A-70 Regulation of alcoholic beverage sales on Sunday. The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits of the Town of Louisville as provided in this section. The town council, by ordinance, may regulate and permit the sale and consumption of alcoholic beverages on Sunday after 1:00 p.m. as determined by the town council by properly licensed retail licensees of the Alcoholic Beverage Control Board. Pursuant to this authority, the town council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption, and any other aspect of the Sunday sale of alcoholic beverages. (Act 2018-221, §2.)...
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45-6A-50
Section 45-6A-50 Regulation of sale and consumption of alcoholic beverages on Sunday. The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits of the Town of Midway as provided in this section. The town council, by ordinance, may regulate and permit the sale and consumption of alcoholic beverages on Sunday after 1:00 p.m. as determined by the town council by properly licensed retail licensees of the Alcoholic Beverage Control Board. Pursuant to this authority, the town council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption, and any other aspect of the Sunday sale of alcoholic beverages. (Act 2019-214, §2.)...
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45-19A-30
Section 45-19A-30 Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the Town of Kellyton in Coosa County may authorize the sale of alcoholic beverages within the municipality on Sunday by an election pursuant to this section, in the following manner: The governing body of the Town of Kellyton, by resolution, may call an election for the municipality to determine the sentiment of the voters of the municipality residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (b) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within this municipality on Sunday after 1:00 P.M.? Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the election in the manner provided by law for holding other municipal elections, and the returns thereof tabulated and...
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