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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20
of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) 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
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.htm - 7K - Match Info - Similar pages
45-23A-20
Section 45-23A-20 Sale of draft or keg beer or malt beverages. (a) This section only applies
in the corporate limits of the City of Daleville. (b) Subject to subsection (d), 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 the corporate limits of
the city. The sale of draft or keg beer or malt beverages by retail licensees of the Alabama
Alcoholic Beverage Control Board is authorized within the corporate limits of the city only
if such beverages are sold in kegs. (c) All ordinances relating to the sale, consumption,
and possession of bottled or canned beer shall apply to draft or keg beer or malt beverages.
(d) The governing body of the city shall hold a referendum to determine if draft or keg beer
may be sold for on-premises consumption. If a majority of the voters voting thereon in the
municipality vote in favor of the question, then the sale of draft or keg beer for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23A-20.htm - 1K - Match Info - Similar pages
45-23A-80
Section 45-23A-80 Sale of draft or keg beer or malt beverages. (a) This section only applies
in the corporate limits of the Town of Newton. (b) Subject to subsection (d), 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 the corporate limits of the
town. The sale of draft or keg beer or malt beverages by retail licensees of the Alabama Alcoholic
Beverage Control Board is authorized within the corporate limits of the town only if such
beverages are sold in kegs. (c) All ordinances relating to the sale, consumption, and possession
of bottled or canned beer shall apply to draft or keg beer or malt beverages. (d) The governing
body of the town shall hold a referendum to determine if draft or keg beer may be sold for
on-premises consumption. If a majority of the voters voting thereon in the municipality vote
in favor of the question, then the sale of draft or keg beer for...
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45-23A-90
Section 45-23A-90 Sale of draft or keg beer or malt beverages. (a) This section only applies
in the corporate limits of the City of Ozark. (b) Subject to subsection (d), 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 the corporate limits of the city. The
sale of draft or keg beer or malt beverages by retail licensees of the Alabama Alcoholic Beverage
Control Board is authorized within the corporate limits of the city only if such beverages
are sold in kegs. (c) All ordinances relating to the sale, consumption, and possession of
bottled or canned beer shall apply to draft or keg beer or malt beverages. (d) The governing
body of the city shall hold a referendum to determine if draft or keg beer may be sold for
on-premises consumption. If a majority of the voters voting thereon in the municipality vote
in favor of the question, then the sale of draft or keg beer for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23A-90.htm - 1K - Match Info - Similar pages
45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
28-3A-19.1
Section 28-3A-19.1 International motor speedway license. (a) Upon compliance by an applicant
with the provisions of this chapter, and the regulations made thereunder, the Alcoholic Beverage
Control Board may, where the application is accompanied by a certificate from the clerk or
proper officers setting out that the applicant has presented his or her application to the
governing authority of the municipality if the licensed premises is to be located therein,
or by a certificate from the clerk or proper officers of the county if the licensed premises
is to be located within the county but outside the jurisdiction of a municipality, and that
the applicant has obtained the consent and approval of the proper governing authority, issue
an international motor speedway license for any international motor speedway in the state
which marketed at least 60,000 tickets to at least two motor sport racing events at the speedway
in 1994, 1995, and 1996. Notwithstanding the provisions of subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-19.1.htm - 2K - Match Info - Similar pages
28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
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