40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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45-28-150.04
Section 45-28-150.04 Bingo games - Special permits. (a) A qualified organization, including
an organization which holds a permit pursuant to Section 45-28-150.03, may apply for a special
permit for conducting a bingo session at a designated location for a special occasion. Such
an applicant shall submit to the sheriff a written application prepared in accordance with
and on a form prescribed by rule of the sheriff. The application shall include the information
required by subsection (b) of Section 45-28-150.03, except that the applicant shall indicate
the day or days on which the applicant will conduct the bingo session for the special occasion.
Upon a determination by the sheriff that the applicant is a qualified organization and is
not ineligible pursuant to Section 45-28-150.13 and upon the applicant's payment of the required
fee under this subsection to the sheriff's department, the sheriff may issue a special permit.
The special permit fee shall be twenty-five dollars ($25) per...
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45-37-150.05
Section 45-37-150.05 Bingo games - Special permit. a) Upon special application submitted by
a qualified organization licensed pursuant to Section 45-37-150.03 and upon the applicant's
payment of a fee of fifty dollars ($50) to the sheriff, the sheriff may issue a special permit
for conducting bingo at locations and on days other than those set forth in its annual permit.
(b) A qualified organization which does not hold a permit pursuant to Section 45-37-150.03
may apply for a special permit for conducting bingo at a designated location for a special
occasion. Such an applicant shall submit to the sheriff a written application prepared in
accordance with and on a form prescribed by rule of the sheriff. The application shall include
the information required by subsection (a) of Section 45-37-150.03, except that the applicant
shall indicate the day or days on which the applicant will conduct bingo for the special occasion.
Upon a determination by the sheriff that the applicant is a...
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45-49-150.04
Section 45-49-150.04 Bingo games Application for permit. (a) A qualified person or organization
which does not hold a bingo permit pursuant to Section 45-49-150.03, may apply for a special
permit for conducting a bingo session at a designated location for a special occasion. Such
an applicant shall submit to the sheriff a written application prepared in accordance with
and on a form prescribed by rule of the sheriff. The application shall include the information
required by subsection (c) of Section 45-49-150.03, except that the applicant shall indicate
the date or dates on which the applicant will conduct the bingo session for the special occasion.
(b) Upon determination by the sheriff that the applicant is a qualified organization and is
not ineligible pursuant to Section 45-49-150.03 and upon the applicant paying the required
fee under this subsection, the sheriff may issue a special permit. The special permit fee
shall be twenty-five dollars ($25) per day. (c) Up to six special...
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45-20-150.03
Section 45-20-150.03 Bingo games - Special permits. (a) A qualified organization that does
not hold a permit pursuant to Section 45-20-150.02 may apply for a special permit for conducting
a bingo session at a designated location for a special occasion. The applicant shall submit
to the sheriff a written application prepared in accordance with and on a form prescribed
by rule of the sheriff. The application for a special permit shall include the information
required by subsection (b) of Section 45-20-150.02, except that the applicant shall indicate
the day or days on which the applicant will conduct the bingo session for the special occasion.
Upon the determination by the sheriff that the applicant is a qualified organization, except
that a special permit holder shall not be required to own or lease property five years prior
to making application for a special permit, and is not ineligible pursuant to Section 45-20-150.12,
and upon the applicant's payment of the required fee under this...
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45-8-150.08
Section 45-8-150.08 Bingo games - Equipment; prize and conduct limitations. (a) Bingo may not
be conducted with any equipment which is not owned, being purchased, or being rented at a
reasonable rate by the permit holder, except as otherwise provided in this article. (b)(1)
Prizes awarded by any organization for the playing of bingo games during a bingo session shall
not be less than 50 percent of the gross receipts in cash or gifts of equivalent value during
the bingo session. (2) The maximum amount of prize money that may be paid in any one week
for all games during the week shall be not more than one million dollars ($1,000,000). (c)
A permit holder shall display its bingo license conspicuously at the location where the bingo
game is conducted. (d) In any advertisement for bingo, the permit holder shall indicate the
purposes for which the net proceeds will be used by the permit holder. (e) A permit holder
shall conduct bingo games only at the single location specified in the...
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45-28-150.09
Section 45-28-150.09 Bingo games - Equipment; prize and conduct limitations. (a) Bingo may
not be conducted with any equipment which is not owned, being purchased, or being rented at
a reasonable rate by the permit holder. (b) Prizes given by any organization for the playing
of bingo games shall not exceed two thousand five hundred dollars ($2,500) in cash or gifts
of equivalent value during any bingo session, and shall not exceed five thousand dollars ($5,000)
for any calendar week. (c) A permit holder may not advertise bingo except to the extent and
in the manner authorized by rule of the sheriff. If the sheriff allows a permit holder to
advertise bingo, the permit holder shall indicate in the advertisement the purposes for which
the net proceeds will be used by the permit holder. (d) A permit holder shall conduct bingo
games only at the location specified in the permit holder's application. (e) No person under
the age of 19 years shall be permitted to play, unless accompanied by a...
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45-42-150.05
Section 45-42-150.05 Bingo games - Equipment; prize and conduct limitations. (a) Bingo may
not be conducted with any equipment which is not owned, being purchased, or being rented at
a reasonable rate by the permit holder, except as otherwise provided in subsection (b) of
Section 45-42-150.04. (b) Prizes given by any qualified nonprofit organization for the playing
of bingo games shall not exceed the cash amount or gifts of equivalent value of three thousand
five hundred dollars ($3,500) during any bingo session. (c) A permit holder shall not advertise
a bingo session except by announcement at a regular session of bingo. (d) A permit holder
shall display its bingo license conspicuously at the location where the bingo game is conducted.
(e) A permit holder shall conduct bingo games only at the single location specified in the
application of the permit holder. (f) A permit holder, pursuant to Section 45-42-150.02, shall
not conduct more than one bingo session during any one calendar week...
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45-49-150.07
Section 45-49-150.07 Bingo games - Fees. (a) All bingo permit fees collected by the sheriff
under this part shall be paid into the Mobile County General Fund. (b)(1) An entertainment
fee of fifty cents ($0.50) shall be paid by each bingo permit holder for each bingo player
at each session of bingo held. (2) Sequentially numbered duplicate receipts on forms approved
by the sheriff shall be issued to each bingo player by the bingo permit holder at each session
of bingo as proof of payment of the entertainment fee by the bingo permit holder. (3) The
duplicate copy of the receipt shall be given to each bingo player by the bingo permit holder,
and may be inspected on demand by any law enforcement officer. (4) The sequentially numbered
receipts shall be continued from each bingo session to the next without interruption. Bingo
permit holders shall be responsible for the payment of the entertainment fee for each and
every sequentially numbered receipt. (5) A large sign shall be posted...
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45-8-150.06
Section 45-8-150.06 Bingo games - Legislative intent; prize limits; deductions for actual expenses;
consulting fees, management, revocation of permit. (a) It is the intention of the Legislature
that only those qualified organizations which are properly issued permits pursuant to this
article shall be allowed to conduct bingo games. A qualified organization shall not lend its
name or allow its identity to be used by any other person in operating or promoting a bingo
game in which the other person has a substantial financial interest. (b) It shall be unlawful
for two or more qualified organizations to pyramid the valuation of prizes in a manner to
exceed the limits in cash, or gifts of equivalent value, as provided in Section 45-8-150.08.
(c) Except as otherwise provided by this article, a qualified organization may deduct the
actual expense of operating and conducting bingo games. Actual expense shall be defined as
including customary and usual business overhead expenses incurred in the...
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