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45-8A-116
Section 45-8A-116 Regulation of sale of alcoholic beverages on Sunday. (a) This section applies
only in the City of Oxford in Calhoun County, Cleburne County, and Talladega County. (b) The
sale of alcoholic beverages on Sundays may be authorized by the city council within the corporate
limits of the City of Oxford after approval by a referendum as provided in this section. If
the Sunday sale of alcoholic beverages is approved by a referendum, the city council of the
city, by ordinance, may permit the sale and consumption of alcoholic beverages on Sunday as
determined by the city council by properly licensed retail licensees of the Alcoholic Beverage
Control Board. Pursuant to this authority, the city council may regulate which retail licensees
may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption,
and any other aspect of the Sunday sale of alcoholic beverages. (c) The city shall hold a
referendum to determine if the public favors the sale of...
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45-8A-125
Section 45-8A-125 Regulation of sale and distribution of alcoholic beverages on Sunday. (a)
The voters of the City of Southside in Etowah and Calhoun Counties may authorize the sale
of alcoholic beverages within the city on Sunday by an election pursuant to this section,
in the following manner: The governing body of the City of Southside, by resolution, may call
an election for the city to determine the sentiment of the voters of the city residing within
the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed
on Sunday within the city. (b) On the ballot to be used for such election, the question shall
be in the following form: "Do you favor the legal sale and distribution of alcoholic
beverages within the City of Southside on Sunday subject to regulation by the City Council?
Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the
election in the manner provided by law for holding other city elections, and the...
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45-9A-53
Section 45-9A-53 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) This
section applies only in the City of Lanett in Chambers County. (b) The sale of alcoholic beverages
after 12:00 p.m. on Sundays may be authorized by the city council within the corporate limits
of the City of Lanett after approval by a referendum as provided in this section. If the Sunday
sale of alcoholic beverages is approved by a referendum, the city council of the city, by
ordinance, may permit the sale and consumption of alcoholic beverages on Sunday after 12:00
p.m. as determined by the city council by properly licensed retail licensees of the Alcoholic
Beverage Control Board. Pursuant to this authority, the city council may regulate which retail
licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises
consumption, and any other aspect of the Sunday sale of alcoholic beverages. (c) The city
shall hold a referendum to determine if the public favors the...
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45-9A-61
Section 45-9A-61 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) This
section applies only in the City of Valley in Chambers County. (b) The sale of alcoholic beverages
after 12:00 p.m. on Sundays may be authorized by the city council within the corporate limits
of the City of Valley after approval by a referendum as provided in this section. If the Sunday
sale of alcoholic beverages is approved by a referendum, the city council of the city, by
ordinance, may permit the sale and consumption of alcoholic beverages on Sunday after 12:00
p.m. as determined by the city council by properly licensed retail licensees of the Alcoholic
Beverage Control Board. Pursuant to this authority, the city council may regulate which retail
licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises
consumption, and any other aspect of the Sunday sale of alcoholic beverages. (c) The city
shall hold a referendum to determine if the public favors the...
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11-44B-1
Section 11-44B-1 Ordinance abandoning commission form of government and adopting mayor-council
form. Within three months of January 29, 1985, the governing body of any Class 4 municipality
with a commission form of government may by a majority vote of the members of that governing
body adopt an ordinance abandoning the commission form of government and adopting a mayor-council
form of government pursuant to the terms and conditions of this article. Any municipality
desiring to abandon the commission form of government and adopt the form of government provided
for herein, shall adopt an ordinance in substantially the following form: BE IT ORDAINED BY
THE COMMISSION BOARD OF THE CITY OF _____ as follows: Section 1. That, pursuant to Act No.
85-107 of the 1985 First Special Session of the Legislature, the commission form of government,
pursuant to which this municipality has operated, be and the same is hereby abandoned according
to the provisions of said Act No. 85-107. Section 2. That...
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11-51-1
Section 11-51-1 Levy and assessment of property taxes; notice of and conduct of hearing upon
objections to assessments. After October 1 of each year, cities and towns may levy taxes upon
property and all subjects of taxation liable therefor at a rate not in excess of the constitutional
limit upon assessments to be made by the city or town clerk or other person designated by
the council or other governing body, such assessment to be made on the state assessment in
the manner provided by the Constitution of the state or in the manner hereinafter authorized
by law; provided, however, that any municipality may by ordinance provide that the tax year
for such municipality shall commence on October 1 of each year and end on the next succeeding
September 30, in which case cities and towns shall levy taxes as above set forth prior to
August 1 of each year. After the assessment has been made, it shall be returned to the council
or other governing body which shall thereupon give 10 days' notice...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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45-39-243.01
Section 45-39-243.01 Levy and payment of tax. The Lauderdale County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lauderdale County at a rate not to exceed the tax rate levied on the persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within the City of Florence, Alabama, and to require every distributor, retail
dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax upon
the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel
as herein defined in such county; provided that the excise tax levied pursuant to this part
shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax levied pursuant to this part upon...
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45-14-244-07
Section 45-14-244-07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE OCTOBER 1, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The proceeds
from the tobacco tax authorized in Clay County pursuant to Section 45-14-244, and as further
provided for in Sections 45-14-244.01 to 45-14-244.03, inclusive, and Section 45-14-244.06,
less two percent of the actual cost of collection, which shall be retained by the Department
of Revenue, shall be distributed to the Clay County General Fund to be expended as follows:
(1) Thirty-two percent to the Alabama Forestry Commission to be utilized for fire protection
in the county, as provided in subsection (b). (2) Twenty percent to the Clay County Industrial
Development Council. (3) Eighteen percent to the Clay County Animal Shelter. The Clay County
Animal Shelter shall annually report to the county commission regarding the expenditure of
the funds in the preceding year. (4) Fifteen percent to the Clay...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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