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45-39A-70
Section 45-39A-70 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2016 REGULAR SESSION,
EFFECTIVE MAY 12, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The voters of the
Town of Lexington may authorize the sale of alcoholic beverages and draft beer for on-premises
and off-premises consumption within the town each day of the week except Sunday by an election
pursuant to this section, in the following manner: (1) The governing body of the town, by
resolution, shall call an election to determine the sentiment of the voters of the town residing
within the corporate limits, as to whether or not it may determine whether alcoholic beverages
and draft beer can be legally sold or distributed each day of the week except on Sunday for
on-premises and off-premises consumption within the town. (2) On the ballot to be used for
such election, the question shall be in the following form: "Do you favor the legal sale
and distribution of alcoholic beverages and draft beer for...
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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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35-8B-1
Section 35-8B-1 Definitions; sale of alcoholic beverages. (a) "Community development district"
shall mean a private residential development that: (1) Is a size of at least 250 acres of
contiguous land area; (2) has at least 100 residential sites, platted and recorded in the
probate office of the county as a residential subdivision; (3) has streets that were or will
be built with private funds; (4) has a social club with: (i) an 18-hole golf course of regulation
size; (ii) a restaurant or eatery used exclusively for the purpose of preparing and serving
meals, with a seating capacity of at least 60 patrons; (iii) social club memberships with
at least 100 paid-up members who have paid a membership initiation fee of not less than two
hundred fifty dollars ($250) per membership; (iv) membership policies whereby membership is
not denied or impacted by an applicant's race, color, creed, religion, or national origin;
and (v) a full-time management staff for the social activities of the club,...
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28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
manufacturer, importer, or wholesaler, or the servants, agents, or employees of the same,
to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m. of
any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the servants,
agents, or employees of the wholesaler to sell alcoholic beverages, to other than wholesale
or retail licensees or others within this state lawfully authorized to sell alcoholic beverages,
or to sell for export. (3) For any person, licensee, or the board, either directly or by the
servants, agents, or employees of the same, or for any servant, agent, or employee of the
same, to sell, deliver, furnish, or give away alcoholic beverages to any person under the
legal drinking age, as defined in Section 28-1-5, or to permit any person under the legal
drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
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45-8-21.01
Section 45-8-21.01 Issuance of license; review. (a) All other provisions of law, rules, or
regulations to the contrary notwithstanding, the Alabama Alcoholic Beverage Control Board
shall absolutely have no authority to issue any form of on-premise license in any municipality
in Calhoun County, Alabama, for the retail sale of any form of intoxicating beverages, including,
but not limited to, beer and other forms of malt beverages, wine, liquor, or other alcoholic
beverages regulated by the board, unless the application therefor has first been approved
by the governing body of the county or the municipality within whose corporate limits the
site of the license is to be situated. The county or the municipality shall adopt and promulgate
rules and regulations for the administration and processing of applications for such licenses.
(b) The Alabama Alcoholic Beverage Control Board may issue such license only if the denial
of approval by the governing body of the county or the municipality...
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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...
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45-10A-10
Section 45-10A-10 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)(1)
The council of the Town of Cedar Bluff, by resolution passed by simple majority, may regulate
and permit the sale, for on-premises consumption only, of alcoholic beverages on Sunday on
the licensed premises of retail licensees of the Alcoholic Beverage Control Board of the State
of Alabama and of the town serving the general public, and located within the corporate limits
of the town. (2) The provisions of subdivision (1) shall not be effective unless approved
by a majority of those voting at a referendum election in the town. The date of the referendum
shall be set by the council. The election shall be held in the manner provided by law for
holding other municipal elections, and the returns thereof tabulated and results certified
as provided by law for municipal elections. Notice of the election shall be given by the governing
body of the municipality by publication or by posting the notice...
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28-4B-1
Section 28-4B-1 Home brewing of beer, mead, cider, and table wine for personal use. (a) Notwithstanding
any provisions to the contrary, a person who has not been convicted of a felony in Alabama
or any other state or federal jurisdiction, and who is not prohibited by Section 28-1-5, from
purchasing, consuming, possessing, or transporting alcoholic beverages due to age may produce
at his or her legal residence beer, mead, cider, and table wine, as those terms are defined
in Section 28-3-1, for personal use, in the amounts specified in this chapter, without payment
of taxes or fees and without obtaining a license. The aggregate amount of the beer, mead,
cider, and table wine permitted to be produced under this chapter, with respect to any legal
residence, shall not exceed 15 gallons for each quarter of a calendar year. Further, there
shall not be in any legal residence at any one time more than an aggregate amount of 15 gallons
of beer, mead, cider, and table wine which has been produced...
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40-28-1
Section 40-28-1 Definitions. The following words, terms and phrases, where used in this chapter,
shall have the following respective meanings, except where the context clearly indicates a
different meaning: (1) T.V.A. The Tennessee Valley Authority. (2) A.B.C. The Alcoholic Beverage
Control Board. (3) A.B.C. PAYMENTS. Any moneys which are distributed by law to the several
local governments from the taxes and/or profits of the Alcoholic Beverage Control Board. (4)
BOOK VALUE. The value that T.V.A. carries on its books for its property. (5) INDUSTRIAL POWER
SALES. That power which is sold by T.V.A. directly to individual concerns as reported and
determined by T.V.A. (6) IN-LIEU-OF-TAXES PAYMENTS. Those payments made directly to the state
of Alabama and not to local governments or distributors under federal statute (16 USC, ยง831)
by T.V.A. which are in lieu of all taxes to all levels of government in Alabama. (7) PROPERTY.
The property of T.V.A. allocated to or associated with the power...
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11-48-48.1
Section 11-48-48.1 Payment of assessments in Class 2 municipalities. Any Class 2 municipality,
in ordering any local improvement the cost of which or any part thereof is to be assessed
against any property in accordance with the provisions of this section, may provide that the
same shall be paid in cash within 30 days after the final assessment, provided the cost of
such improvement does not exceed $1,000.00, but if the total cost of said improvement is greater
than such sum, any property owner may, at his election, to be expressed by notifying the municipal
official charged with the duty of collecting such assessments in writing within 30 days after
the assessment is made final, pay the said assessment in 36, 60 or 120 monthly installments,
which shall bear interest at a rate not exceeding 12 percent per annum, as determined by the
municipal governing body; provided, however, that if, on or before the date such assessment
is made final, bonds shall have been issued, under the...
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