45-20-150.02
Section 45-20-150.02 Bingo games - Permits. (a) No qualified organization may conduct a bingo
session unless the sheriff of the county issues a permit to the organization authorizing it
to do so. The permit described in this article is in addition to, and not in lieu of, any
other business licenses which may be required by law, and no bingo session may be conducted
until all required licenses have been obtained. A permit holder may hold only one permit and
that permit is valid for only one location. A permit is not assignable nor transferable. (b)
Any qualified organization desiring to obtain a permit to operate bingo sessions in a calendar
year shall apply to the sheriff, on forms provided by that office, and shall pay an annual
fee of one hundred dollars ($100). Renewal applications shall also be filed with the sheriff.
The sheriff shall refuse to grant a bingo permit to any applicant who fails to fully provide
the information required by this subsection. Each applicant for a permit...
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45-37-150.02
Section 45-37-150.02 Bingo games - Permit required. (a) Any provisions of the law to the contrary
notwithstanding, no qualified organization shall be permitted to operate a bingo game until
the sheriff issues a permit to the organization authorizing it to do so. In the event of any
controversy concerning whether or not certain activity constitutes bingo for which a permit
may be issued, the decision of the sheriff shall control. The permit described in this law
is in addition to and not in lieu of any other permits or licenses which may be required by
the county or any political subdivision thereof, and no bingo game shall be operated until
such time as all requisite permits and licenses have been obtained, including any permit that
may be required by any municipality having jurisdiction over the place where the bingo is
proposed to be played. A permitholder may hold only one permit and that permit is valid for
only one location. A permit is not assignable or transferable. (b) Any...
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45-28-150.13
Section 45-28-150.13 Revocation of bingo permit - Eligibility; effect of convictions. (a) A
permit holder whose permit is revoked in consequence of a violation of this article or a rule
promulgated under this article is ineligible to apply for a permit for a period of one year
after the revocation. (b) A person convicted of an offense under Section 45-28-150.15 or any
other gambling offense is ineligible to serve as an officer or a permit holder or to participate
in conducting bingo for a period of one year after the conviction becomes final. If the person
is licensed pursuant to this article, the person shall forfeit the permit and is ineligible
to apply for the issuance or reissuance of the permit for a period of one year thereafter.
(c) If the permit is revoked, in addition to other penalties which may be imposed, the sheriff
may declare the violator ineligible to conduct a bingo game or apply for a permit under this
article for a period not exceeding one year. (d) The permit holder...
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45-35-150.11
Section 45-35-150.11 Revocation of bingo permit - Eligibility; effect of convictions. (a) A
permit holder whose permit is revoked for a violation of this article or a rule promulgated
under this article, is ineligible to apply for a permit for a period of one year after the
revocation. (b) A person convicted of an offense under Section 45-35-150.13 or any other gambling
offense is ineligible to serve as an officer of a permit holder, or to participate in conducting
bingo for a period of one year after the conviction becomes final. If the person is a holder
of a permit pursuant to this article, the person shall forfeit the permit and is ineligible
to apply for the issuance or reissuance of the permit for a period of one year from the date
of conviction. (c) If the permit is revoked, in addition to other penalties which may be imposed,
the sheriff may declare the violator ineligible to conduct a bingo game or apply for a permit
under this article for a period not exceeding one year. (d)...
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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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45-20-150.09
Section 45-20-150.09 Bingo games - Recordkeeping. Each permit holder shall maintain the following
records for at least one year from the date of each bingo session: (1) An itemized list of
gross receipts for each session. (2) An itemized list of all expenses, including the name
of each person to whom the expenses are paid, and a receipt or invoice for all expenses. (Act
93-886, p. 151, §10.)...
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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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45-49-150.07
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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45-8-150.09
Section 45-8-150.09 Bingo games - Record keeping. Each permit holder, for compliance with this
article only, shall maintain all of the following records pertaining to each bingo session
for at least three years from the date of the session: (1) An itemized list of gross receipts.
(2) An itemized list of all expenses, including the name and address of each person to whom
the expenses are paid and a receipt or invoice for all expenses. (3) An itemized list of the
names and addresses of all prizewinners and the amount of prize money or merchandise awarded
by the organization to the prizewinner. (4) A current list of all officers, directors, and
employees of the qualified organization. (5) A current list of all members of the organization
conducting or assisting in the conducting of the bingo session or sessions. (Act 96-662, p.
1075, §10.)...
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40-25-15
Section 40-25-15 Nontaxable sales. (a) A wholesaler or jobber, as defined in Section 40-25-1
and who is duly qualified as such wholesaler or jobber under Section 40-25-16, may sell tobacco
products enumerated herein without the Alabama Revenue Stamps affixed thereto; provided, that:
Such products are sold and shipped or delivered in interstate commerce to a person outside
of this state, and such wholesaler or jobber shall have on file, for a period of three years,
subject to inspection by the department, a record of such sale, and also the original purchase
order, and a copy of the invoice therefor, and a receipt from a common carrier, contract carrier
or post office showing shipment for delivery in such other state, or, if delivered by such
dealer to the purchaser at a point outside of the State of Alabama, a receipt showing such
delivery in addition to the record, original purchase order and copy of the invoice relating
to such sale. (b) Such duly qualified wholesaler or jobber may...
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