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45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers.
(a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax
on all persons, firms, and corporations, selling, distributing, or delivering to retailers
in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or
similar fermented malt liquor containing one-half of one percent or more of alcohol by volume,
which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional
part thereof, sold or distributed within the county, including that sold or distributed within
all municipalities located in the county. Such tax shall be in addition to all other taxes
heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege
or license tax levied by this section shall be collected by or under the supervision of the
County Commission of Lowndes County. The commission shall provide...
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45-48-20
Section 45-48-20 Regulation of sale of alcoholic beverages on Sunday. (a) The city council
of each municipality in Marshall County, where the sale of alcoholic beverages is legal, except
for Sunday sales of alcoholic beverages, by ordinance, may regulate the sale of all alcoholic
beverages including, but not limited to, draft beer and keg beer in any municipality within
the county. (b)(1) The voters of any municipality within the 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 municipality, 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 alcoholic beverages may be legally sold
or distributed on Sunday within the municipality. (2) On the ballot to be used for the election,
the question shall be in the following form: "Do you favor the...
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28-3-23
Section 28-3-23 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION,
EFFECTIVE MAY 26, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) In any county or municipality
where the Sunday sale of alcoholic beverages is otherwise authorized by law, including the
sale for on-premises consumption at a time after 10:00 a.m., the sale of alcoholic beverages
on Sunday may be authorized for on-premises consumption commencing on Sunday at 10:00 a.m.,
and thereafter, by the county commission outside of the corporate limits of any municipality
or the municipal governing body within the corporate limits of a municipality by ordinance
or by resolution of the appropriate governing body. (b) This section shall not apply to any
county or municipality where the sale of alcoholic beverages on Sunday was authorized by a
local law setting a later time for the sale of alcoholic beverages on Sunday and the local
law was subject to approval at a referendum unless the application...
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45-28-20
Section 45-28-20 Beer tax distribution. Notwithstanding any other provision of law, in Etowah
County, the beer taxes imposed pursuant to Section 28-3-190 shall be collected by the county
judge of probate and distributed as follows: The entire amount of tax shall be paid to the
Etowah County Commission and the net revenue, after reimbursing the county general fund for
all expenses incurred in the administration and enforcement of the tax, shall be distributed,
as follows: a. For beer delivered for retail sale within the corporate limits of a municipality
having a board of education, all such proceeds shall be distributed according to the following
percentages: 20.83 1/3 percent to the Etowah County General Fund; 20.83 1/3 percent to the
local boards of education of Etowah County, to be divided pro rata among them in accordance
with the most recent average daily membership figures, to be used for capital outlay purposes,
renovation and repairs and to preserve teacher units under the...
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45-26-20
Section 45-26-20 Regulation of alcoholic beverage sales on Sunday. (a) In Elmore County, the
county commission outside of the corporate limits of any municipality and each municipality
within its corporate limits, by ordinance, may regulate the sale of alcoholic beverages on
Sundays, and any aspect thereof, for on-premises and off-premises consumption by properly
licensed retail licensees serving the general public. (b) Notwithstanding subsection (a),
the county commission outside of the corporate limits of any municipality and each municipality
within its corporate limits may not permit the sale of alcoholic beverages on Sundays for
on-premises consumption until after 12:00 p.m. on Sundays. (Act 2017-271, §1.)...
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45-49-22.30
Section 45-49-22.30 Authorization. (a) In addition to any other authority for the sale of alcoholic
beverages on Sunday, the governing body of any municipality within Mobile County, or the Mobile
County Commission for the unincorporated areas of the county, may authorize the sale of alcoholic
beverages for on-premises consumption on Sunday commencing at 10 o'clock 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 2018-227, §§ 2, 3.)...
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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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28-4A-4
Section 28-4A-4 Privilege and excise taxes levied on brewpub; recordkeeping; wholesaler designee;
exemption from Sections 28-9-3 through 28-9-11. (a) In addition to the licenses provided for
by this chapter and any county or municipal license, there is levied on the brewpub for on-premises
sales of beer brewed by the brewpub licensee the privilege or excise taxes imposed by Sections
28-3-184 and 28-3-190. Every brewpub licensee shall file the tax returns, pay the taxes, and
perform all obligations imposed on wholesalers at the times and places set forth therein.
It shall be unlawful for any brewpub licensee who is required to pay the taxes so imposed
in the first instance to fail or refuse to add to the sales price and collect from the purchaser
the required amount of tax, it being the intent and purpose of this provision that each of
the taxes levied is in fact a tax on the consumer, with the brewpub licensee who pays the
tax in the first instance acting merely as an agent of the...
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45-8A-120
Section 45-8A-120 Regulation of sale and consumption of alcoholic beverages. (a) This section
only applies in the City of Piedmont in Calhoun County and in the police jurisdiction of the
city. (b) Alcoholic beverages may be sold each day of the week for on-premises and off-premises
consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board
in the City of Piedmont and in the police jurisdiction of the city. (c) The City Council of
the City of Piedmont, by resolution or ordinance passed by a simple majority, may regulate,
but may not prohibit, the sale of alcoholic beverages for both on-premises and off-premises
consumption each day of the week by licensed clubs and retail licensees of the Alcoholic Beverage
Control Board to the general public. Licensed clubs and retail licensees granted a license
may sell or dispense alcoholic beverages pursuant to the requirements of the license and applicable
regulations of the board. (d) The provisions of this section...
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28-4A-2
Section 28-4A-2 Definitions. (a) The words and phrases used in this chapter shall have the
meanings ascribed to them in Section 28-3-1, and any acts amendatory thereof, supplementary
thereto or substituted therefor. (b) The following words or phrases, whenever they appear
in this chapter, unless the context clearly indicates otherwise, shall have the meaning ascribed
to them in this subsection: (1) BREWPUB. Any premises upon which beer is actively and continuously
manufactured or brewed, subject to the barrel production limitation prescribed in this chapter,
for consumption on the premises where manufactured, or for sale to any designated wholesaler
licensee for resale to retail licensees. (2) PREMISES. Any building, structure or portion
thereof designated as a historic building and site as defined in Section 40-8-1, or located
in a registered historic district or located in any economically distressed area designated
as suitable by the municipal or county governing body, in which is...
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