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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
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
45-37A-352
Section 45-37A-352 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)
In addition to any other authority for the sale of alcoholic beverages on Sunday, the City
Council of the City of Mountain Brook may authorize the sale of alcoholic beverages for on-premises
consumption in the corporate limits of the city on Sunday commencing at 10:00 a.m. (b) The
provisions of this section are supplemental and shall not be construed to repeal any other
law except to the extent of any direct conflict with this section. (Act 2019-217, §§2-3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-352.htm - 878 bytes - Match Info - Similar pages
45-37A-243.01
Section 45-37A-243.01 Regulation of sale and consumption of alcoholic beverages on Sunday (a)
In addition to any other authority for the sale of alcoholic beverages on Sunday, the City
Council of the City of Hoover may authorize the sale of alcoholic beverages for on-premises
consumption in the corporate limits of the city on Sunday commencing at 10:00 a.m. (b) This
section is supplemental and shall not be construed to repeal any other law except to the extent
of any direct conflict with this section. (Act 2019-299, §§2, 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-243.01.htm - 857 bytes - Match Info - Similar pages
45-37A-243
Section 45-37A-243 Regulation of sale and consumption of alcoholic beverages. The city council
of the Cities of Hoover and Vestavia Hills, Alabama, by ordinance, may each establish no more
than three entertainment districts within their respective city permitting consumption of
alcoholic beverages purchased from on-premise alcoholic beverage licensees to be consumed
by purchasers anywhere within the entertainment districts. The term on-premises as applied
to consumption of alcoholic beverages in each entertainment district shall include anywhere
within such district. (Act 2015-267, §1.)...
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45-45-21
Section 45-45-21 Regulation of sale of alcoholic beverages on Sunday. (a)(1) This section only
applies to Madison County. (2) This section applies to the sale of alcoholic beverages on
Sunday by retail licensees of the Alcoholic Beverage Control Board of Alabama. (b)(1) The
governing body of any municipality within the county, by ordinance adopted by a simple majority,
may authorize and permit the sale of alcoholic beverages within the corporate limits of the
municipality on Sunday in the same manner as permitted on other days of the week. (2) The
County Commission of Madison County, by resolution adopted by a simple majority, may authorize
and permit the sale of alcoholic beverages within the unincorporated areas of the county on
Sunday in the same manner as permitted on other days of the week. (c) The provisions of this
section are cumulative and supplemental to the present power and authority of the county and
municipalities located therein, and this section is not intended to, nor...
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11-20-79
Section 11-20-79 Consumption of alcoholic beverages within agriculture center. An agriculture
authority may permit the consumption of alcoholic beverages any day of the week, purchased
from licensees of the Alcoholic Beverage Control Board, to be consumed by purchasers within
the boundaries of the agriculture center. (Act 2017-246, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-20-79.htm - 646 bytes - Match Info - Similar pages
45-1A-30
Section 45-1A-30 Sale or consumption of alcoholic beverages within two miles of Ivy Creek Methodist
Church. (a) Pursuant to the authority of Section 104 of the Constitution of Alabama of 1901,
on and after December 1, 2001, no person or other entity may sell any alcoholic beverage for
on-premises or off-premises consumption, nor allow the consumption of alcoholic beverages
in any bar, restaurant, or other commercial or business establishment within two miles of
the Ivy Creek Methodist Church in the Mulberry Community of Autauga County. (b) This section
shall not prevent, restrict, or affect the otherwise legal consumption of alcoholic beverages
in a private social setting within the prescribed area. (c) Any violation of subsection (a)
shall constitute a Class A misdemeanor and shall be punishable as provided by law. (d)(1)
Any licensee of the Alabama Alcoholic Beverage Control Board who is granted a license after
December 1, 2001, and who violates subsection (a) may be subject to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1A-30.htm - 1K - Match Info - Similar pages
28-8-1
Section 28-8-1 Legislative policy and intent. Pursuant to the authority of this state under
the Twenty-first Amendment to the United States Constitution, the policy and intent of the
Legislature in the enactment of this chapter are to further regulate and control alcoholic
beverage transactions in Alabama under the control and supervision of the Alcoholic Beverage
Control Board; to promote and assure the public's interest in fair and efficient distribution
and quality control of alcoholic beverages in Alabama; to promote orderly marketing of alcoholic
beverages; to promote vigorous inter-brand competition; and to facilitate collection of state
and local revenue. (Acts 1984, No. 84-374, p. 876, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-8-1.htm - 1012 bytes - Match Info - Similar pages
45-49-21
Section 45-49-21 Identification numbers; registration; documentation. (a) Notwithstanding any
other law to the contrary, when a licensee of the Alcoholic Beverage Control Board makes a
retail sale in Mobile County, for off-premises consumption of beer or malt beverages in a
keg which is either sold or leased in the sales transaction in Mobile County, the licensee
shall affix an identification number on the keg and shall register the keg in the name of
the buyer or lessor of the keg. Documentation of the sale or lease transaction, including
verification that the purchaser was of legal drinking age, the amount of beer or malt beverage
sold in the keg, and the name of the person or entity which purchased or leased the keg shall
be retained by the licensee for 30 days from the date of the transaction. (b) For purposes
of this section, the term keg means any brewery-sealed container of beer or malt or brewed
beverage which has a capacity of not less than two gallons. (c) The Mobile County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-21.htm - 1K - Match Info - Similar pages
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