45-22-243.01
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of such institutions) engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character (not including, however, bonds or other evidences of debts or stock, nor sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, ships, and other watercraft of over 50 tons burden) an amount of one percent of the gross proceeds of sales of the business, except where a different amount is expressly provided herein; provided,...
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45-23A-90.01
Section 45-23A-90.01 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) The sale of alcoholic beverages on Sundays may be authorized by the city council within the corporate limits of the City of Ozark in Dale County subject to approval by a referendum as provided in this section. If the Sunday sale of alcoholic beverages is approved by the referendum, the city council of the city, by ordinance, may permit the sale and consumption of alcoholic beverages subject to the referendum as determined by the city council by properly licensed retail licensees of the Alcoholic Beverage Control Board serving the general public. Pursuant to authority granted pursuant to the referendum, the city council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for on-premises or off-premises consumption, or both, and any other aspect of the Sunday sale of alcoholic beverages. (b) The city shall hold a referendum to determine whether to...
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45-27-246.01
Section 45-27-246.01 Distribution of funds for county purposes. One-third of all net funds when received pursuant to Section 40-20-8(e), by Escambia County from the severance tax levied pursuant to Section 40-20-2, shall be paid and distributed among the incorporated municipalities of Escambia County on the basis of population, each municipality receiving the same percentage of these net funds as its population is of the total population of all incorporated municipalities within the county. The last federal decennial census of population, as officially revised or amended, shall be used in determining the percentages for the distribution of such net funds. The provisions of this section shall be retroactively effective upon the receipt of funds pursuant to Sections 40-20-2 and 40-20-8, respectively. (Act 82-744, 2nd Sp. Sess., p. 215, §2; Act 84-543, p. 1168, §1.)...
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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...
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45-9-20.02
Section 45-9-20.02 Alcoholic beverage sales on Sunday outside corporate limits of Cities of Valley and Lanett. (a) This section applies in Chambers County outside of the corporate limits of the City of Valley and the City of Lanett. (b) The sale of alcoholic beverages after 12:00 p.m. on Sundays may be authorized by the Chambers County Commission outside of the corporate limits of the City of Valley and 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 county commission, by ordinance, may permit the sale and consumption of alcoholic beverages on Sunday after 12:00 p.m. as determined by the county commission by properly licensed retail licensees of the Alcoholic Beverage Control Board outside of the corporate limits of the City of Valley and the City of Lanett. Pursuant to this authority, the county commission may regulate which retail licensees may sell alcoholic beverages on Sunday,...
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11-51-54
Section 11-51-54 Maintenance, etc., of separate accounts and funds for general and special taxes. The county tax collector shall not be required to make or keep a separate account of any special taxes collected for any such municipalities but shall keep such account only in gross of the total tax levied by the municipality. If any part of the tax collected by the municipality is set apart by law for any special purpose, the treasurers or persons acting as such for such municipalities shall, as the law may direct, keep a separate account and distinct fund, as required by law, arrived at and set apart by the treasurers from the amount paid into the treasury by the tax collector in proportion as such special tax levied bears to the total taxes levied by such municipalities, and the special taxes received by such treasurers shall be disbursed by them as required by law. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §711.)...
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28-2A-1.1
Section 28-2A-1.1 Ratification and confirmation of municipal option elections and related taxes and licenses. (a) Each municipality with a population of 1,000 or more which held an election pursuant to Section 28-2A-1, as amended by Act 2009-546, of the 2009 Regular Session (Acts 2009, p. 1446), in which the majority of the voters voting in the municipal option election voted to allow the sale, distribution, and consumption of alcoholic beverages within the municipality are hereby declared wet and may continue the sale, distribution, and consumption of such beverages. (b) Municipalities to which this section applies shall remain wet unless and until the municipality, in any subsequent municipal option election held pursuant to this chapter, elects to change to a dry municipality, notwithstanding the result of any subsequent county election or special method referendum. (c) Any taxes or licenses levied and collected pursuant to a municipal option election conducted in accordance with...
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45-13-20
Section 45-13-20 Municipal option election for legalization of sale and distribution of alcoholic beverages. (a)(1) The Legislature of Alabama is cognizant of "Opinion of the Justices No. 376," issued April 9, 2002, which states that a local bill for Cherokee County "purporting to allow by local law the creation of a traffic in alcohol that does not presently exist in smaller municipalities in Cherokee County, does not fit within the ambit of the last paragraph of Section 104 permitting the Legislature to pass local laws regulating or prohibiting such traffic." The effect of this Opinion of the Justices is to greatly limit situations in which local laws may be enacted regarding alcoholic beverages. This opinion was, in part, based upon a determination that, "Generally, 'regulate' implies the exercise of control over something that already exists." While respecting the constitutional authority granted to the Alabama Supreme Court to interpret the Constitution of Alabama of 1901, this...
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45-23-20.02
Section 45-23-20.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Subject to the subsection (c), and except as otherwise provided in subsection (b), the sale of alcoholic beverages for on-premises and off-premises consumption on Sundays between the hours of 1:00 P.M. and midnight is authorized within Dale County by properly licensed retail licensees of the Alcoholic Beverage Control Board. (b) Any municipality in Dale County, by ordinance or resolution of the municipal governing body, may opt out of subsection (a). (c) The Judge of Probate of Dale County shall hold a referendum at the general election in November 2018 to determine if alcoholic beverages for on-premises and off-premises consumption may be sold on Sundays in Dale County. The election shall be held in the manner provided by law for holding other county elections, and the returns thereof tabulated and results...
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11-51-200
Section 11-51-200 Levy of sales tax authorized; exemption; construction. The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of sales taxes, parallel to the state levy of sales taxes as levied by Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this article; provided, that no municipality may levy any such tax against the Alcoholic Beverage Control Board of the State of Alabama in the sale of alcoholic beverages. The phrase "except where inapplicable," contained herein and in Sections 11-51-201, 11-51-202, and 11-51-203, shall not be construed to permit a self-administered municipality to adopt or interpret an ordinance, resolution, policy, or practice that relies on that phrase, either directly or indirectly, in order to disavow, disregard, or attempt to...
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