45-37-243.01
Section 45-37-243.01 Definitions. When used in this subpart, the terms (1) hotel, (2) restaurant, (3) club, (4) corporation, (5) state liquor store, (6) liquor, (7) malt or brewed beverages, (8) wine, (9) municipality, (10) package, (11) person, (12) sale or sell, and (13) board shall have the same meaning ascribed to them by Section 1 of Title 29 of the 1940 Code of Alabama, provided, however, the term person shall not mean and include the Alabama Alcoholic Beverage Control Board, nor the members, officers, or employees thereof, while engaged in the performance of their duties under the Alabama Alcoholic Beverage Control Act, nor any liquor store or warehouse established, operated, and maintained by the Alabama Alcoholic Beverage Control Board under the act. The word licensee shall mean a person, firm, corporation, or association engaged in the sale of alcoholic beverages under a license issued by the board, and shall also include any officer, servant, agent, or employee of a...
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28-3A-20.2
Section 28-3A-20.2 Tasting of liquor or wine conducted by licensed manufacturer or its representative. (a) Notwithstanding any provision of law, a tasting of liquor or wine may be conducted by a licensed manufacturer or its representative inside the premises of a retail licensee that is licensed to sell liquor for off-premises consumption only or inside a state liquor store, in compliance with this section and Section 28-3A-25 and rules of the Alabama Alcoholic Beverage Control Board. (b) Each state liquor store and each holder of a retail license for the sale of liquor for off-premises consumption only may permit a licensed manufacturer or its representative to conduct at no charge to the consumer, inside the state liquor store or the premises of the licensee, tastings of wine and distilled spirits. These tastings may not exceed one ounce serving of each wine, the number of wines being limited to no more than four products at any one tasting; and one-quarter ounce serving of each...
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45-45-244
Section 45-45-244 Authorization; resolution. (a) The Madison County Commission, by resolution adopted by a simple majority of the entire commission, may do the following: (1) Levy, provide for the assessment and collection of, and provide penalties for the nonpayment of, in addition to all other taxes of every kind and nature imposed by law, a privilege or license fee upon every person, firm, or corporation licensed by the Alcoholic Beverage Control Board, engaged or continuing within the unincorporated areas of Madison County in the business of selling liquor as that term is defined in subdivision (15) of Section 28-3-1, of alcoholic drinks containing liquor, including all ingredients which are made a part of such drinks, for on-premises consumption in an amount equal to 12 percent of gross receipts or gross sales from that part of the business. (2) Regulate and license the sale of alcoholic beverages, as that term is defined in subdivision (1) of Section 28-3-1, for on-premises...
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45-8-21
Section 45-8-21 Prohibited activity in licensed premises; violations and penalties. (a) The Legislature finds that nudity, sexual conduct, and the depiction or simulation thereof in conjunction with the furnishing of alcoholic beverages in public places is contrary to the safety, health, and morals of the inhabitants of Calhoun County, Alabama, and is desirous of prohibiting such conduct. This section is therefore enacted pursuant to the authority granted in Article IV, Section 104 of the Constitution of Alabama of 1901, that allows local legislation to regulate or prohibit alcoholic beverage traffic and as otherwise granted in the Constitution of Alabama of 1901. (b) The following words, terms, and phrases as used herein shall have the meanings ascribed to them in this section except where the context clearly otherwise requires: (1) "Person" shall mean any natural person, firm, association, joint venture, partnership, corporation, or any other entity. (2) "Licensed establishment"...
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45-9-20
Section 45-9-20 Prohibited activities at licensed establishments. (a) The Legislature finds that nudity, sexual conduct, and the depiction or simulation thereof in conjunction with the furnishing of alcoholic beverages in public places is contrary to the safety, health, and morals of the inhabitants of Chambers County, Alabama, and is desirous of prohibiting such conduct. This section is therefore enacted pursuant to the authority granted in Article IV. Section 104 of the Constitution of Alabama of 1901, that allows local legislation to regulate or prohibit alcoholic beverage traffic and as otherwise granted in the Constitution of Alabama of 1901. (b) The following words, terms, and phrases as used herein shall have the meanings ascribed to them in this section except where the context clearly otherwise requires: (1) "Person" shall mean any natural person, firm, association, joint venture, partnership, corporation, or any other entity. (2) "Licensed establishment" shall mean any...
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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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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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28-3-43
Section 28-3-43 Functions, powers, and duties of board generally; examination of board by Examiners of Public Accounts. (a) The functions, duties and powers of the board shall be as follows: (1) To buy, manufacture and sell alcoholic beverages and to have alcoholic beverages in its possession for sale, as defined and enumerated in this chapter. (2) To control the possession, sale, transportation and delivery of alcoholic beverages as enumerated and defined in this chapter. (3) To determine the localities within which any state store shall be established and operated and the location of such store. No store shall be established in and neither the board nor any other person may legally buy, manufacture or sell alcoholic beverages in any county which has voted in the negative in any election called as provided in Chapter 2 of this title for determining the said issue unless and until said county has at a subsequent similar election voted in the affirmative. The board shall have the power...
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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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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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