40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
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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...
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11-65-20
Section 11-65-20 Terms of operator's license. (a) An operator's license issued under this chapter,
whether for horse racing and pari-mutuel wagering thereon or for greyhound racing and pari-mutuel
wagering thereon, shall be for an initial period of 20 years, but shall be subject to renewal
as provided in this section. A commission shall have no power to modify the terms of an operator's
license, once issued, without the prior written consent of the holder of such license. An
operator's license shall be reviewed annually, but such license shall be revocable by the
commission only if the holder thereof shall not be in compliance with the provisions of this
chapter or the valid rules, regulations and orders of the commission and such noncompliance
shall have continued for 60 days after written notice shall be given to such holder by the
commission stating the circumstances of noncompliance and demanding corrective action. (b)
A commission issuing an operator's license shall state therein...
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45-4-111
Section 45-4-111 Electronic voting system authorized; requirements for use. (a) As used in
this section: (1) "Automatic tabulating equipment" shall mean apparatus which automatically
examines and counts votes recorded on paper ballots or ballot cards and tabulates the results.
(2) "Paper ballot" shall mean a printed paper ballot which conforms in layout and
format to the electronic voting system in use. (3) "Ballot card" shall mean a tabulating
card on which votes may be recorded. (4) "Ballot label" shall mean the cards, papers,
booklet, pages, or other material which contain the names of offices and candidates and statements
of measures to be voted on and which are used in conjunction with ballot cards. (5) "Ballot"
shall mean ballot cards or paper ballots. (6) "Counting center" shall mean one or
more locations selected and designated by the county commission or the municipal governing
body, as the case may be, for the automatic counting of ballots in the election. (7) "Electronic...

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11-50-290
Section 11-50-290 Contracts between municipalities and waterworks board for operation and management
of sanitary sewer systems. (a) The city or town council, city commission, or other governing
body of any incorporated municipality in the State of Alabama in which a waterworks board
organized pursuant to Sections 11-50-230 through 11-50-237, 11-50-240 and 11-50-241 may be
operating is hereby authorized, in behalf of such municipality, to enter into contracts with
such board, and such board is authorized to enter into contracts with such municipality, whereunder
such board shall act as agent of such municipality for the operation and management of any
one or more sanitary sewer systems located in such municipality. (b) Such contracts may contain
such provisions and terms as may be mutually agreed on by the parties thereto respecting the
operation and management of the sanitary sewer systems covered thereby, including provisions
respecting the furnishing by such board of water for such...
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11-47-137
Section 11-47-137 Regulation, etc., of markets and marketing of food products, etc. All cities
and towns of this state shall have the power to establish, regulate and control markets and
market houses and to require and provide for the proper inspection of food products and articles
offered for sale or barter within the police jurisdiction of the city or town and for the
punishment of persons or corporations offering for sale unsound or unwholesome articles in
markets or other places in the city or town or within the police jurisdiction thereof. Such
cities and towns shall have the power to inspect all dairies and the products of the same
in the county in which the city or town or any part thereof is located and the owner of which
sells or disposes of milk or butter in such city or town and to regulate the same, and the
council or other governing body of such city or town may fix and prescribe the payment of
a reasonable fee for such inspection. Such council or other governing body...
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45-17-20.40
Section 45-17-20.40 Authorization; referendum. (a) This section only applies to Colbert County.
(b) The sale of alcoholic beverages during certain hours after 12:00 p.m. on Sundays is authorized
within the county. The county commission may, by resolution, and the governing body of any
municipality located within the county may, by ordinance, regulate and permit the sale of
alcoholic beverages after 12:00 p.m. on Sunday by properly licensed retail licensees of the
Alcoholic Beverage Control Board. (c) The county commission shall hold a referendum to determine
if alcoholic beverages may be sold on Sunday. If a majority of the voters voting thereon vote
in favor of the question, then the sale of alcoholic beverages after 12:00 p.m. on Sunday
shall be authorized. (d) The referendum shall be held at the next regular election or at a
special election called for that purpose by the county commission. Costs of the referendum
shall be paid by the county. A second or subsequent referendum shall...
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45-47A-50
Section 45-47A-50 Sale of draft or keg beer or malt beverages. Upon the adoption of an ordinance
by the governing body of the City of Guin, the sale of draft or keg beer or malt beverages
by retail licensees of the Alcoholic Beverage Control Board may be authorized in the municipality.
All resolutions and ordinances relating to the sale, consumption, and possession of bottled
or canned beer in the municipality shall apply to draft or keg beer or malt beverages except
as provided herein. The governing body of the City of Guin may further regulate any aspect
of the sale of draft or keg beer or malt beverages in the municipality by ordinance pursuant
to this section. (Act 2019-391, §2.)...
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45-47A-70
Section 45-47A-70 Sale of draft or keg beer or malt beverages. Upon the adoption of an ordinance
by the governing body of the City of Hamilton, the sale of draft or keg beer or malt beverages
by retail licensees of the Alcoholic Beverage Control Board may be authorized in the municipality.
All resolutions and ordinances relating to the sale, consumption, and possession of bottled
or canned beer in the municipality shall apply to draft or keg beer or malt beverages except
as provided herein. The governing body of the City of Hamilton may further regulate any aspect
of the sale of draft or keg beer or malt beverages in the municipality by ordinance pursuant
to this section. (Act 2019-390, §2.)...
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11-32-27
Section 11-32-27 Budget requirements. On or prior to the beginning of the fifth month before
the start of each fiscal year, the authority shall prepare and submit to the authorizing county,
the principal municipality, and each municipality which has requested to be served by the
authority pursuant to Section 11-32-26, a written budget for the authority for the forthcoming
fiscal year. The budget shall be prepared by the authority and shall set forth the number
of hours of operation and the anticipated cost per hour of operation for the forthcoming fiscal
year for the service requested by each municipality pursuant to Section 11-32-26, exclusive
of anticipated fare box revenue, federal operating subsidies and funds received by the authority
pursuant to Sections 11-32-24 and 11-32-25; if the cost per hour of operation shall include
all costs for the provision of public transportation service, including, but not limited to,
the costs of operation, maintenance, administration, and capital...
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