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45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20
of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) A privilege or license tax against the person on account of
the business activities and in the amount to be determined by the application of rates against
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (c)(1)
Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama
of 1901, there is imposed, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a five percent sales tax on liquor sold by entities
licensed by the Alcoholic Beverage Control Board. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Dallas County pursuant to this section shall be
allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County.
(2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
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45-37-20
Section 45-37-20 Issuance and regulation of liquor licenses. (a)(1) As used in this section,
the following words and terms have the meanings hereby ascribed to them: a. ABC LAW. Chapter
3 of Title 28, which establishes and governs the Alcoholic Beverage Control Board. b. AUTHORITY.
A civic center authority heretofore or hereafter established by and under Acts 1965, No. 547,
1965 Regular Session (Acts 1965, p. 797), approved August 20, 1965, (Appendix, Sections 1049(78)
to 1049 (84)), and any board or commission created by ordinance by any municipality within
the state for the purpose of operating a civic center. c. BOARD. The Alcoholic Beverage Control
Board. d. CIVIC CENTER. The civic center established by the authority under Section 6 of Acts
1965, No. 547, 1965 Regular Session (Acts 1965, p. 797) (Appendix, Section 1049(83)), and
also, any civic center operated by a board or commission created by ordinance by any municipal
corporation within the state for the purpose of operating a...
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28-1-5
Section 28-1-5 Minimum age for purchase, etc., of alcohol; employment of underage persons by
board licensee. Notwithstanding the provisions of Section 26-1-1, it shall be unlawful for
a person less than 21 years of age to purchase, consume, possess, or to transport any alcohol,
liquor or malt or brewed beverages within the State of Alabama. Notwithstanding any other
provision of this section, it shall not be unlawful for any Alcoholic Beverage Control Board
licensee to employ any person under the legal drinking age to work, provided there is an adult
in attendance at all times. It shall be permissible to employ persons in an on-premise licensed
establishment under legal drinking age such as professional entertainers, show people, musicians,
cashiers, hostesses, ushers, waiters and waitresses, busboys or girls, and the like, provided
they do not serve, dispense or consume alcoholic beverages and there is an adult in attendance
at all times. Notwithstanding the previous sentence, persons...
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28-7-18
Section 28-7-18 Sales by manufacturers; levy of tax. (a) No manufacturer shall sell any table
wine direct to any retailer or for consumption on the premises where sold, nor sell or deliver
any such table wine in other than original containers, nor shall any manufacturer maintain
or operate within this state any place or places, other than the place or places covered by
his or its license where table wine is sold or where orders therefor are taken. Provided,
further, that table wine that is manufactured in Alabama may be sold directly at retail by
the licensed manufacturer, for on-premise or off-premise consumption, only on the manufacturer's
premises and at one additional permitted off-site tasting room used to conduct tastings or
samplings and to sell at retail the manufacturer's table wine as provided in subdivision (4)
of subsection (h) of Section 28-3A-6. (b)(1) There is hereby levied and assessed, upon wine
manufactured in Alabama and sold by the manufacturer directly at retail on...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
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22-15A-3
Section 22-15A-3 Definitions. As used in this chapter, the following words and phrases shall
have the following meanings: (1) BAR AND LOUNGE. Any establishment which is primarily devoted
to the serving of alcoholic beverages for consumption by patrons on the premises and in which
the serving of food is only incidental to the consumption of beverages. Although a restaurant
may contain a bar, the term "bar" shall not include the restaurant dining area.
(2) CHILD CARE FACILITY. Any facility caring for children. (3) DEPARTMENT. The Alabama Department
of Public Health. (4) EMPLOYER. Any person, partnership, association, corporation, or nonprofit
entity that employs five or more persons, including the legislative, executive, and judicial
branches of state government; and any county, city, town, or village or any other political
subdivision of the state; any public authority, commission, agency, or public benefit corporation;
or any other separate corporate instrumentality or unit of state or...
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34-8A-16
Section 34-8A-16 Disciplinary actions; discovery. (a) The board by a majority of the board
members present and voting is authorized to withhold, deny, revoke, or suspend, any license
or certificate issued or applied for in accordance with this chapter or otherwise discipline
a licensed professional counselor or associate licensed counselor upon proof by proper hearing
that the applicant, licensed professional counselor, or associate licensed counselor: (1)
Has been convicted, within or without the jurisdiction of this state, of a felony, or any
offense involving moral turpitude, the record of conviction being conclusive evidence thereof.
(2) Has violated the current code of ethics adopted by the board. (3) Is using any narcotic
or any alcoholic beverage to an extent or in a manner dangerous to any other person or the
public, or to an extent that it impairs his or her ability to perform the work of a licensed
professional counselor or associate licensed counselor with safety to the...
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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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45-28A-72
Section 45-28A-72 Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the
City of Rainbow City in Etowah 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 City of Rainbow City, 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 between 1:00 P.M. and 9:30 P.M. and on those
Sundays on which occurs New Year's Eve (December 31), after 1:00 P.M.? Yes ___ No ___."
(c) The election shall be held and the officers appointed to hold the...
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