45-43-246.01
Section 45-43-246.01 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 Lowndes 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/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
45-44-20.01
Section 45-44-20.01 Regulation of liquor traffic and sales. (a) This section applies only to Macon County. (b) The Legislature declares that the purpose of this section is to promote travel and tourism within Macon County, in order to enhance the economic opportunities of the citizens of Macon County. The Legislature further declares that the purpose of this section is to regulate the liquor traffic in Macon County. (c) It shall be lawful for any retail licensee of the Alcoholic Beverage Control Board to sell alcoholic beverages in Macon County seven days per week, 24 hours per day, except between the hours of 2:00 A.M. and 12:00 noon on Sunday. (Act 99-422, p. 751, ยง 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-20.01.htm - 1010 bytes - Match Info - Similar pages
45-49-21.21
Section 45-49-21.21 Possession of alcoholic beverages by active military personnel, etc. (a) Notwithstanding Section 28-1-3.1, any person 21 years of age or over who is on active duty, in active reserve status, or retired from the armed forces of the United States, or the dependent of the person, or is otherwise eligible to purchase alcoholic beverage from military package or liquor stores, shall be entitled to have in his or her possession, in his or her motor vehicle, or a private residence or place of private residence or the curtilage thereof in any county in this state, for his or her own private use and not for resale, a reasonable quantity of alcoholic beverage as defined in Section 28-3-1, if: (1) The alcoholic beverage was sold by a military liquor, package, Class 6, or similar store or outlet that purchased its stock from licensed Alabama wholesalers or the Alabama Alcoholic Beverage Control Board. (2) The person shall have sufficient identification including, but not limited...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-21.21.htm - 1K - Match Info - Similar pages
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, 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 gross sales, or gross receipts, as the case may be, as follows: (1) 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 the institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of the institutions) engaged or continuing within this state, in the business of selling at retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax on account of the business activities and in the amount to be determined by the application of rates against gross sales or gross receipt, as the case may be, 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; provided, however, that any person engaging or continuing in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.91.htm - 7K - Match Info - Similar pages
45-35A-50
Section 45-35A-50 Sale of alcoholic beverages for on-premises consumption on Sundays. (a) This section applies only in the City of Dothan. (b) Subject to subsection (c), the sale of alcoholic beverages for on-premises consumption on Sundays between the hours of 1:00 P.M. and midnight is authorized within the city by properly licensed retail licensees of the Alcoholic Beverage Control Board. (c) The city governing body shall hold a referendum to determine if alcoholic beverages for on-premises consumption may be sold on Sundays. If a majority of the voters voting thereon in the city vote in favor of the question, then the sale of alcoholic beverages for on-premises consumption on Sundays shall be authorized. (d) The referendum shall be held at the next general election held in the city. Costs of the referendum shall be paid by the city. If a majority of the voters voting thereon do not vote in favor of the question, a subsequent referendum or referenda may be held. A second or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35A-50.htm - 1K - Match Info - Similar pages
45-37-22.01
Section 45-37-22.01 Subsequent elections. Regardless of the result of the initial election mandated by Section 45-37-22 or the result of any subsequent election held pursuant to this section, any number of subsequent elections may be called and held to authorize or prohibit the sale and distribution of alcoholic beverages in Jefferson County on Sundays after 12:00 o'clock noon as and to the extent permitted by this part. An election on this question may be called by the Jefferson County Commission acting on its own volition through the adoption of a resolution receiving the affirmative votes of a majority of the members of such commission. In addition, an election on this question shall be called by the Jefferson County Commission if there shall be filed with such commission, at any time after the last election held pursuant to this part, appropriately certified copies of resolutions requesting such an election that have been adopted by the governing bodies, in accordance with usually...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-22.01.htm - 2K - Match Info - Similar pages
45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month succeeding the month during which this subpart becomes a law, there is hereby levied in Marion County, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, 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 gross sales, or gross receipts, as the case may be, 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 Marion 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), for a period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
45-49-22.01
Section 45-49-22.01 Subsequent elections. Regardless of the result of the initial election mandated by Section 45-49-22, or the result of any subsequent election held pursuant to the following provisions of this section, any number of subsequent elections may be called and held to authorize or prohibit the sale and distribution of alcoholic beverages in Mobile County on Sundays after 12 o'clock noon as and to the extent permitted by this subpart. An election on this question may be called by the Mobile County Commission acting on its own volition through the adoption of a resolution receiving the affirmative votes of a majority of the members of the commission. In addition, an election on this question shall be called by the Mobile County Commission if there shall be filed with the commission, at any time after the last election held pursuant to this subpart, appropriately certified copies of resolutions requesting such an election that have been adopted by the governing bodies (in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-22.01.htm - 2K - Match Info - Similar pages
40-11-5
Section 40-11-5 Taxes on dog race tracks; not retroactive; validity of prior exemptions; sales tax exemption for admission and handle. (a) Effective September 25, 1986, in addition to all other taxes heretofore or hereafter levied by local or general law, all licensees or operators of dog race tracks within this state are hereby required to pay, (1) income taxes levied by the state, (2) occupational taxes levied on wages by a municipality or county, (3) ad valorem taxes levied on any racing facility by the state, county, or other local subdivision at the same rates as are applicable to other commercial property having comparable market value, (4) state and local sales taxes on merchandise, food, or beverage, sold by operators or their concessionaires at racing events, and (5) all taxes and license fees imposed or related to the sale of alcoholic beverages. (b) This section shall not apply retroactively nor shall any provision of this section be construed as affecting the local...
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