45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional privilege or license tax in the amount hereinafter prescribed against any person, organization, or other entity engaging in the county in the business of renting or furnishing any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished for a consideration. The amount of the taxes levied by this section shall be equal to three percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.02.htm - 5K - Match Info - Similar pages
45-46A-20
Section 45-46A-20 Regulation of sale of alcoholic beverages on Sunday. (a) Alcoholic beverages may be sold Sunday for on-premises or off-premises consumption by clubs and retail licensees of the Alcoholic Beverage Control Board in the City of Demopolis. Clubs and retail establishments granted a license by the Alcoholic Beverage Control Board may sell or dispense alcoholic beverages pursuant to the requirements of the license and applicable regulations of the board. (b) The provisions of this section are cumulative and supplemental to the present power and authority of the City of Demopolis and are not intended to, nor shall it be interpreted so as to repeal any existing power or authority of the governing body with this section that are now permitted under the general laws of the state or under any local or special act of the Legislature. (Act 2015-490, §§ 2, 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46A-20.htm - 1K - Match Info - Similar pages
45-49-21.21
Section 45-49-21.21 Possession of alcoholic beverages by active military personnel, etc. (a) Notwithstanding Section 28-1-3.1, any person 21 years of age or over who is on active duty, in active reserve status, or retired from the armed forces of the United States, or the dependent of the person, or is otherwise eligible to purchase alcoholic beverage from military package or liquor stores, shall be entitled to have in his or her possession, in his or her motor vehicle, or a private residence or place of private residence or the curtilage thereof in any county in this state, for his or her own private use and not for resale, a reasonable quantity of alcoholic beverage as defined in Section 28-3-1, if: (1) The alcoholic beverage was sold by a military liquor, package, Class 6, or similar store or outlet that purchased its stock from licensed Alabama wholesalers or the Alabama Alcoholic Beverage Control Board. (2) The person shall have sufficient identification including, but not limited...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-21.21.htm - 1K - Match Info - Similar pages
45-8A-25
Section 45-8A-25 Sale of alcoholic beverages. (a) This section only applies to the City of Anniston and provides for the Anniston Ecotourism Beverage Bill. (b) Alcoholic beverages may be sold each day of the week for on-premises consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board in the City of Anniston if approved by a majority vote of the governing body. (c) Alcoholic beverages may be sold each day of the week for off-premises consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board within the City of Anniston if approved by a majority vote of the governing body. (d) The governing body of the City of Anniston, by resolution or ordinance passed by a simple majority, may regulate but may not prohibit the sale of both on-premises and off-premises consumption of alcoholic beverages each day of the week by licensed clubs and retail licensees of the Alcoholic Beverage Control Board to the general public. Licensed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-25.htm - 2K - Match Info - Similar pages
11-20-79
Section 11-20-79 Consumption of alcoholic beverages within agriculture center. An agriculture authority may permit the consumption of alcoholic beverages any day of the week, purchased from licensees of the Alcoholic Beverage Control Board, to be consumed by purchasers within the boundaries of the agriculture center. (Act 2017-246, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-20-79.htm - 646 bytes - Match Info - Similar pages
45-37-243.03
Section 45-37-243.03 Rulemaking authority; powers. The board of revenue, county commission, or like governing body of such counties shall have power to adopt reasonable rules and regulations not inconsistent with this subpart to provide for the enforcement, collection, and distribution of the tax, and to provide for the possession and sale, from bottles with broken seals, of cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have the following powers: (1) The power to administer this subpart including the collection of the taxes herein levied, the payment of the expenses incurred in the administration of this subpart, and the collection of the taxes, the distribution of the proceeds remaining after payment of such expenses in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.03.htm - 2K - Match Info - Similar pages
45-45-21
Section 45-45-21 Regulation of sale of alcoholic beverages on Sunday. (a)(1) This section only applies to Madison County. (2) This section applies to the sale of alcoholic beverages on Sunday by retail licensees of the Alcoholic Beverage Control Board of Alabama. (b)(1) The governing body of any municipality within the county, by ordinance adopted by a simple majority, may authorize and permit the sale of alcoholic beverages within the corporate limits of the municipality on Sunday in the same manner as permitted on other days of the week. (2) The County Commission of Madison County, by resolution adopted by a simple majority, may authorize and permit the sale of alcoholic beverages within the unincorporated areas of the county on Sunday in the same manner as permitted on other days of the week. (c) The provisions of this section are cumulative and supplemental to the present power and authority of the county and municipalities located therein, and this section is not intended to, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-21.htm - 1K - Match Info - Similar pages
45-8A-131
Section 45-8A-131 Sale of alcoholic beverages. (a) This section only applies to the City of Weaver and provides for the City of Weaver Ecotourism Beverage Bill. (b) Alcoholic beverages may be sold each day of the week for on-premises consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board in the City of Weaver if approved by a majority vote of the governing body. (c) Alcoholic beverages may be sold each day of the week for off-premises consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board within the City of Weaver if approved by a majority vote of the governing body. (d) The governing body of the City of Weaver, by resolution or ordinance passed by a simple majority, may regulate, but may not prohibit, the sale of both on-premises and off-premises consumption of alcoholic beverages each day of the week by licensed clubs and retail licensees of the Alcoholic Beverage Control Board to the general public. Licensed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-131.htm - 1K - Match Info - Similar pages
28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal government for army, navy or marine purposes; exemption from taxation goods purchased from Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation, or association of persons in another state, the seller or shipper in this state shall make and preserve for three years a duplicate invoice bill, giving the name of the person, firm, corporation, or association of persons to whom shipped, delivered, or sold, the date of sale or shipment, and the quantity of the merchandise sold or shipped. The seller in this state shall have on file a freight, express, or postal receipt for the merchandise showing that the merchandise was turned over to a common carrier engaged in interstate commerce. If...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-11.htm - 4K - Match Info - Similar pages
28-3A-20.3
Section 28-3A-20.3 On-premises licensees authorized to make, store, and sell infused products made from distilled spirits. (a) An on-premises retail licensee may make, store, and sell infusions for on-premises consumption. (b) As used in this section, infusion means an alcoholic beverage that is created by combining or mixing one distilled spirit with nonalcoholic food products and is not intended for immediate consumption. A nonalcoholic food product includes the following: Spices, herbs, fruits, vegetables, candy, or other substances intended for human consumption, provided that no additional fermentation occurs and none of the additives contain any additional alcohol. (c) Any retail on-premises licensee intending to produce, store, or sell infusions shall provide written notification to the board of that intent. (d) The container holding an infusion shall be no larger than five gallons. (e) A batch of infused product shall satisfy all of the following: (1) Be infused, stored, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-20.3.htm - 2K - Match Info - Similar pages
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