Code of Alabama

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45-9A-53
Section 45-9A-53 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) This
section applies only in the City of Lanett in Chambers County. (b) The sale of alcoholic beverages
after 12:00 p.m. on Sundays may be authorized by the city council within the corporate limits
of the City of Lanett after approval by a referendum as provided in this section. If the Sunday
sale of alcoholic beverages is approved by a referendum, the city council of the city, by
ordinance, may permit the sale and consumption of alcoholic beverages on Sunday after 12:00
p.m. as determined by the city council by properly licensed retail licensees of the Alcoholic
Beverage Control Board. Pursuant to this authority, the city 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. (c) The city
shall hold a referendum to determine if the public favors the...
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45-9A-61
Section 45-9A-61 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) This
section applies only in the City of Valley in Chambers County. (b) The sale of alcoholic beverages
after 12:00 p.m. on Sundays may be authorized by the city council within the corporate limits
of the City of Valley after approval by a referendum as provided in this section. If the Sunday
sale of alcoholic beverages is approved by a referendum, the city council of the city, by
ordinance, may permit the sale and consumption of alcoholic beverages on Sunday after 12:00
p.m. as determined by the city council by properly licensed retail licensees of the Alcoholic
Beverage Control Board. Pursuant to this authority, the city 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. (c) The city
shall hold a referendum to determine if the public favors the...
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11-3A-4
Section 11-3A-4 Alcoholic beverage licenses in Class 3 municipalities with elected county commission
chair. (a) This section shall apply to any county with a Class 3 municipality that has an
elected county commission chair. (b) All other provisions of law, rules, or regulations to
the contrary notwithstanding, the Alabama Alcoholic Beverage Control Board may not issue in
the unincorporated area of any applicable county any form of license, including, but not limited
to, off-premise consumption licenses, restaurant licenses, or club licenses, for the retail
sale of any form of intoxicating beverages, including, but not limited to, malt liquor, beer,
wine, liquor, or other alcoholic beverage regulated by the board, unless one of the following
requirements are satisfied: (1) The application has first been approved by the county commission.
(2) The denial of approval by the county commission has been set aside by order of the circuit
court of the county on the grounds that approval by the...
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45-1-20
Section 45-1-20 Licensing and regulation; violations. (a) Each local government entity within
Autauga County, whether it be a municipality or the county commission, shall have the right
and authority to suspend or revoke any license issued for the sale of alcoholic beverages
which the local governmental entity approved for issuances to any hotel, restaurant, or club
for any reason which the local governmental entity may deem sufficient and proper. This power
to suspend or revoke such license shall be subject to the review of the State of Alabama Alcoholic
Beverage Control Board. (b) Each local governmental entity in Autauga County, whether it be
a municipal governing body or the county commission, may promulgate and implement rules and
regulations for controlling the liquor traffic within the jurisdiction of the local governmental
entity, by allowing or prohibiting nudity, topless dancing, or any other type of similar live
entertainment on the premises of a business which serves or...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in
the business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
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45-9-20.02
Section 45-9-20.02 Alcoholic beverage sales on Sunday outside corporate limits of Cities of
Valley and Lanett. (a) This section applies in Chambers County outside of the corporate limits
of the City of Valley and the City of Lanett. (b) The sale of alcoholic beverages after 12:00
p.m. on Sundays may be authorized by the Chambers County Commission outside of the corporate
limits of the City of Valley and the City of Lanett after approval by a referendum as provided
in this section. If the Sunday sale of alcoholic beverages is approved by a referendum, the
county commission, by ordinance, may permit the sale and consumption of alcoholic beverages
on Sunday after 12:00 p.m. as determined by the county commission by properly licensed retail
licensees of the Alcoholic Beverage Control Board outside of the corporate limits of the City
of Valley and the City of Lanett. Pursuant to this authority, the county commission may regulate
which retail licensees may sell alcoholic beverages on Sunday,...
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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama
or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within
Cullman County in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character (not including, however,
bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such...
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45-44-150.13
Section 45-44-150.13 Relation to other taxes. The license fees, commissions, and excise taxes
imposed herein shall be in lieu of all licenses, excise taxes, occupational taxes to the State
of Alabama or any county, city, town, or other political subdivision thereof including, but
not limited to, any and all sales and use taxes, lease taxes, utility taxes, alcoholic beverage
taxes. Provided, however, that any person, firm, or corporation who operates a restaurant,
bar, or other concession on the premises, shall be subject to the usual city and county taxes
that are normally levied upon such businesses. (Act 83-575, p. 882, ยง 14.)...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax upon every
person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control
Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of any such institution, that is both of the following: (1) Engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidences of debts or stocks, nor...
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45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or...
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