Code of Alabama

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11-51-102
Section 11-51-102 Licensing, etc., of theatres, parks, shooting galleries, etc.; closing of
houses of amusement or places for sale of firearms, etc. Any city or town shall have the power
to license, tax, regulate, restrain, or prohibit theatrical and other amusements, billiard
and pool tables, nine or tenpin alleys, box or ball alleys, shooting galleries, theatres,
parks, and other places of amusement when, in the opinion of the council or other governing
body, the public good or safety demands it, to refuse to license any or all such businesses
and to authorize the mayor or other chief executive officer by proclamation to cause any or
all houses or places of amusement or houses or places for the sale of firearms or other deadly
weapons to be closed for a period of not longer than the next meeting of the city or town
council or other governing body. (Code 1907, §1341; Code 1923, §2164; Code 1940, T. 37,
§751.)...
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28-3A-21
Section 28-3A-21 Fees for licenses issued by the board; local license taxes. (a) The following
annual license fees are levied and prescribed for licenses issued and renewed by the board
pursuant to the authority contained in this chapter: (1) Manufacturer license, license fee
of five hundred dollars ($500). (2) Importer license, license fee of five hundred dollars
($500). (3) Liquor wholesale license, license fee of five hundred dollars ($500). (4) Wholesaler
license, beer license fee of five hundred fifty dollars ($550) or wine license fee of five
hundred fifty dollars ($550); license fee for beer and wine of seven hundred fifty dollars
($750); plus two hundred dollars ($200) for each warehouse in addition to the principal warehouse.
(5) Warehouse license, license fee of two hundred dollars ($200). (6) Lounge retail liquor
license, license fee of three hundred dollars ($300). (7) Restaurant retail liquor license,
license fee of three hundred dollars ($300). (8) Club liquor license,...
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45-37-20.01
Section 45-37-20.01 Temporary permit to civic center authority; permits to certain licensed
retailers. (a) The Alabama Alcoholic Beverage Control Board may grant to any civic center
authority, to which the board may have theretofore issued or may simultaneously therewith
issue a civic center liquor license under Section 45-37-20, a revocable temporary permit entitling
such civic center authority to sell or dispense in any part of its civic center for consumption
therein draft or keg beer or malt beverages. The board may revoke any such temporary permit
so granted if, in the judgment of the board, such sale or dispensing of draft or keg beer
or malt beverages is prejudicial to the welfare, health, peace, and safety of the people of
the community wherein the civic center is located or of the state. (b) The Alabama Alcoholic
Beverage Control Board may grant permits to licensed retailers to sell or dispense draft or
keg beer or malt beverages anywhere within any county wherein the board is...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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45-37-90.07
Section 45-37-90.07 Collection of fees and charges. (a) The Legislature hereby makes the following
findings: (1) Amendment 280 to the Constitution of Alabama 1901, provides that no tax levied
by the state or any municipality or county of the state shall apply to the authority, unless
such tax applies to the county and to the city where the authority is incorporated. (2) The
authority engages in various transactions at its facilities that would give rise to taxes
that would be levied by the state or any municipality or county of the state with respect
to such transactions if Amendment 280 did not exempt the authority from such taxes, such taxes
being herein referred to as transaction-related taxes. These transaction-related taxes may
include, but shall not be limited to, leasing or rental taxes, sales taxes, lodging taxes,
and taxes on the sale of alcoholic beverages or tobacco products. The Legislature intends
that the authority shall be allowed to collect a fee or charge in lieu of...
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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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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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11-51-92
Section 11-51-92 Licenses based on a flat rate, taken out after July 1; transfer of licenses.
(a) In case the license of any business, trade, occupation, or profession is based on a flat
rate and is taken out after July 1, only one half of the license shall be charged and collected,
except for those subjects for which daily, weekly, monthly, quarterly, or semiannual licenses
are provided by law. (b) No license shall be transferred except with the consent of the council
or other governing body of the municipality or of the director of finance or other chief revenue
officer or his or her designee, and no license shall be transferred to reflect a physical
change of address of the taxpayer within the municipality more than once during a license
year and never from one taxpayer to another. Provided that a mere change in the name or ownership
of a taxpayer that is a corporation, partnership, limited liability company, or other form
of legal entity now or hereafter recognized by the laws of...
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28-3-1
Section 28-3-1 Definitions. As used in this title, the following words shall have the following
meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES. Any alcoholic,
spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and
mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and
all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes,
which contain one-half of one percent or more of alcohol by volume, and shall include liquor,
beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of unincorporated
enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES. Except as
otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed
beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol
by volume and not in excess of thirteen and nine-tenths percent...
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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...
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