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45-37-22.04
Section 45-37-22.04 Effects of election. If a majority of the voters voting in any election
held pursuant to this part vote ''Yes'', the activities enumerated in Section 45-37-27.03
which shall become lawful in Jefferson County on Sunday after 12:00 o'clock noon shall be
lawful in each and every municipality or part thereof located in Jefferson County, even though
a ''No'' vote may be cast by a majority of the voters living in such municipality who voted
in such election; provided that nothing contained in this part shall be construed to permit
the increased sale, distribution, or consumption of alcoholic beverages on Sunday in any part
of any municipality located in any county other than Jefferson County. If a majority of the
voters voting in any election held pursuant to this part vote ''No'', none of the activities
enumerated in Section 45-37-27.03 shall be lawful on Sundays after 12:00 o'clock noon or at
any other time on Sunday except during the two-hour period between midnight of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-22.04.htm - 2K - Match Info - Similar pages
45-35-21
Section 45-35-21 Regulation and sale of alcoholic beverages. (a) It shall be unlawful for any
person, firm, corporation or association to sell or offer for sale any spirituous or vinous
liquors in Houston County except at Alabama Alcoholic Beverage Control liquor stores and at
retail liquor establishments within the corporate limits of the City of Dothan in Houston
County and licensed by the general laws of the State of Alabama and also licensed by the City
of Dothan as herein provided. (b) Each licensee of the City of Dothan under this section,
in order to be eligible for the license, shall meet all of the licensing prerequisites and
requirements of the general laws of the State of Alabama and the rules and regulations of
the Alabama Alcoholic Beverage Control Board. It shall be unlawful for any licensee of the
City of Dothan, licensed pursuant to this section, to sell or offer for sale any spirituous
or vinous liquors without a state and a city license for such privilege. (c) Nothing...
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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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45-10-20.03
Section 45-10-20.03 Draft and keg beer sales authorized. (a) This section only applies in Cherokee
County. (b) The sale of draft or keg beer or malt beverages for on-premises consumption by
retail licensees of the Alabama Alcoholic Beverage Control Board is authorized within Cherokee
County so long as approved by a majority vote of the county commission or, if applicable,
the city council of the municipality where the licensee is located. The sale of draft or keg
beer or malt beverages for off-premises consumption in kegs by retail licensees of the Alabama
Alcoholic Beverage Control Board is authorized within the county only if such beverages are
sold in kegs and so long as approved by a majority vote of the county commission or, if applicable,
the city council of the municipality where the licensee is located. (c) All resolutions and
ordinances relating to the sale, consumption, and possession of bottled or canned beer shall
apply to draft or keg beer or malt beverages. (Act 2012-242,...
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45-8-245
Section 45-8-245 Sales tax on spirituous and vinous liquors. Pursuant to the authority granted
in Section 104 of the Constitution of Alabama of 1901, in Calhoun County, there is hereby
levied and shall be collected a sales tax at the rate of five percent upon the wholesale and
retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale
in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns.
The county tax herein levied shall be collected by the board, its successors, or assigns,
from the wholesale and retail purchaser at the time the wholesale or retail price is paid.
The tax shall be collected as are other taxes on alcoholic beverages and deposited into the
county general fund to be distributed to the Calhoun County district attorney's office, district
attorney fund, for the operation of the office. The Alcoholic Beverage Control Board may withhold
five percent of the tax collected under this section for costs for...
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45-48-242.01
Section 45-48-242.01 Sales tax on wholesale and retail price of spirituous or vinous liquors.
Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in
Marshall County, in lieu of the tax levied by Act 89-797 (Acts 1989, p. 1596), there is hereby
levied and shall be collected a sales tax at the rate of five percent upon the wholesale and
retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale
in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns.
The county tax herein levied shall be collected by the board, its successors or assigns, from
the wholesale and retail purchaser at the time the wholesale or retail price is paid. The
tax shall be collected as are other taxes on alcoholic beverages and deposited into the county
general fund to be distributed to the Marshall County District Attorney's office, district
attorney fund, for administration of the office. The Alcoholic...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-242.01.htm - 1K - 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
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.60.htm - 7K - Match Info - Similar pages
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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