45-37-20
Section 45-37-20 Issuance and regulation of liquor licenses. (a)(1) As used in this section, the following words and terms have the meanings hereby ascribed to them: a. ABC LAW. Chapter 3 of Title 28, which establishes and governs the Alcoholic Beverage Control Board. b. AUTHORITY. A civic center authority heretofore or hereafter established by and under Acts 1965, No. 547, 1965 Regular Session (Acts 1965, p. 797), approved August 20, 1965, (Appendix, Sections 1049(78) to 1049 (84)), and any board or commission created by ordinance by any municipality within the state for the purpose of operating a civic center. c. BOARD. The Alcoholic Beverage Control Board. d. CIVIC CENTER. The civic center established by the authority under Section 6 of Acts 1965, No. 547, 1965 Regular Session (Acts 1965, p. 797) (Appendix, Section 1049(83)), and also, any civic center operated by a board or commission created by ordinance by any municipal corporation within the state for the purpose of operating a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-20.htm - 4K - Match Info - Similar pages
28-1-7
Section 28-1-7 Alcoholic Beverage Control Board prohibited from issuing licenses for sale of intoxicating beverages in Class IV municipalities; exceptions. REPEALED IN THE 2020 REGULAR SESSION BY ACT 2020-152 EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (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 license in a Class IV municipality organized pursuant to Section 11-44B-1, et seq., including, but not limited to, on or off-premise consumption licenses, special event or special retail licenses, restaurant or lounge licenses, club licenses, or other licenses 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 therefore has first been approved by the governing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-1-7.htm - 3K - Match Info - Similar pages
28-3A-3
Section 28-3A-3 Authority of board to issue licenses to engage in alcoholic beverage transactions. (a) Subject to the provisions of this chapter and regulations promulgated thereunder, the board is authorized and empowered to issue and renew licenses to reputable and responsible persons for the following purposes: (1) To manufacture, brew, distill, ferment, rectify, bottle or compound any or all alcoholic beverages within or for sale within this state. (2) To import any or all alcoholic beverages manufactured outside the United States of America into this state or for sale or distribution within this state. (3) To distribute, wholesale or act as jobber for the sale of alcoholic liquor. (4) To distribute, wholesale or act as jobber for the sale of table wine and beer or either of them, to licensed retailers within the state and others within this state lawfully authorized to sell table wine or beer. (5) To store or warehouse any or all alcoholic beverages for transshipment inside and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-3.htm - 3K - Match Info - Similar pages
28-1-6
Section 28-1-6 Issuance of licenses for sale of intoxicating beverages in Class 1 or Class 2 municipalities. (a)(1) 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 license in a Class 1 municipality, including, but not limited to, off-premises consumption licenses, restaurant licenses, or club licenses, for the retail sale of any form of intoxicating beverages, including, but not limited to, malt liquor, beer, wine, liquor, or other alcoholic beverage regulated by the board, unless one of the following requirements is satisfied: a. The application has first been approved by the governing body of the Class 1 municipality in which the site of the license is situated. b. The denial of approval by the Class 1 governing body has been set aside by order of the circuit court of the county in which the site is situated on the ground that the municipal approval...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-1-6.htm - 5K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-21.01.htm - 2K - Match Info - Similar pages
45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first obtaining a special license from the judge of probate that shall be in addition to all other licenses required by law. The amount of the special license shall be determined by the county commission and shall be levied in the same manner as other county licenses are levied. Licenses required by this subsection shall expire on September 30th following the date of purchase. All proceeds from sales of the special licenses shall be placed in the general fund of the county. (b) In addition to all other taxes levied on the possession for sale, or the sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected within Jefferson County pursuant to this section shall be allocated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages
28-3A-23
Section 28-3A-23 Regulation of grant of licenses. (a) No license prescribed in this code shall be issued or renewed until the provisions of this code have been complied with and the filing and license fees other than those levied by a municipality are paid to the board. (b) Licenses shall be granted and issued by the board only to reputable individuals, to associations whose members are reputable individuals, or to reputable corporations organized under the laws of the State of Alabama or duly qualified thereunder to do business in Alabama, or, in the case of manufacturers, duly registered under the laws of Alabama, and then only when it appears that all officers and directors of the corporation are reputable individuals. (c) Every license issued under this code shall be constantly and conspicuously displayed on the licensed premises. (d) Each retail liquor license application must be approved by the governing authority of the municipality if the retailer is located in a municipality,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-23.htm - 8K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-43.htm - 6K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer required to purchase a business license under this chapter shall: (1) Purchase a business license for each location at which it does business in the municipality, except as otherwise provided by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers subject to state licensing board oversight, be classified into one or more of the following 2002 North American Industrial Classification System ("NAICS") sectors and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
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