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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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28-3-1
Section 28-3-1 Definitions. As used in this title, the following words shall have the
following meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES.
Any alcoholic, spirituous, vinous, fermented, or other alcoholic beverage, or combination
of liquors and mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise
alcoholic, and all drinks or drinkable liquids, preparations or mixtures intended for beverage
purposes, which contain one-half of one percent or more of alcohol by volume, and shall include
liquor, beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of
unincorporated enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES.
Except as otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt
or brewed beverage, or similar fermented malt liquor containing one-half of one percent or
more of alcohol by volume and not in excess of thirteen and nine-tenths percent...
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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,...
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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...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This
section shall only apply to Dallas County. (b) For purposes of this section,
the term liquor shall have the same meaning as ascribed to the term in subdivision (15) of
Section 28-3-1. (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 five percent sales
tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board. (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 Dallas County
pursuant to this section shall be allocated as follows: (1) Twenty-five percent to
the district attorney for Dallas County. (2) Seventy-five percent to the Dallas County Drug
Court. (e) The taxes...
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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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28-3-53.2
Section 28-3-53.2 "Board" and "mark up" defined; disposition of
funds; mark up increases. (a) The word board, wherever used in this section, shall
mean the Alabama Alcoholic Beverage Control Board provided for in Chapter 3, Title 28. The
term mark up, wherever used in this section shall mean the percentage amount added
to cost plus freight on spirituous or vinous liquors sold by the board, exclusive of taxes
heretofore levied with respect thereto. (b) The total amount of the additional mark up on
cost of merchandise, levied by the Alcoholic Beverage Control Board subsequent to June 30,
1983, shall be designated to the credit of the General Fund of the state. (c) The board shall
be prohibited from increasing the mark up on wholesale case lot sales of liquor above 16.99
percent of the cost plus freight subsequent to December 1, 2004. (Acts 1983, No. 83-427, p.
607, §§1, 2; Act 2004-266, p. 368, §1; Act 2010-607, p. 1478, §1.)...
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28-4-200
Section 28-4-200 Possession of certain quantities of state tax-paid alcoholic beverages
for private use permitted; storage, possession, etc., of alcoholic beverages in passenger
area of vehicles or in view of passengers. Any person 19 years of age or over shall be entitled
to have in his possession in his motor vehicle or a private residence or place of private
residence or the curtilage thereof in any dry county in this state for his own private use
and not for resale not more than the following quantity of alcoholic beverages, as enumerated
and defined in Section 28-3-1, when such beverages have been sold or distributed by
and through a state liquor store operated by the Alabama Alcoholic Beverage Control Board
or a licensee of such board, and the containers of such beverages have affixed thereto such
mark or identification and sufficient revenue stamps as to show that such alcoholic beverages
were sold or distributed by a state liquor store or a licensee of the Alabama Alcoholic...
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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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45-49-21.21
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...
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