45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed to them in Article 1 except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which expressly set forth any exemptions from the computation of the tax levied in Article 1 and all other statutes heretofore enacted which expressly apply to, or purport to affect, the administration of Article 1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
28-3A-19.1
Section 28-3A-19.1 International motor speedway license. (a) Upon compliance by an applicant with the provisions of this chapter, and the regulations made thereunder, the Alcoholic Beverage Control Board may, where the application is accompanied by a certificate from the clerk or proper officers setting out that the applicant has presented his or her application to the governing authority of the municipality if the licensed premises is to be located therein, or by a certificate from the clerk or proper officers of the county if the licensed premises is to be located within the county but outside the jurisdiction of a municipality, and that the applicant has obtained the consent and approval of the proper governing authority, issue an international motor speedway license for any international motor speedway in the state which marketed at least 60,000 tickets to at least two motor sport racing events at the speedway in 1994, 1995, and 1996. Notwithstanding the provisions of subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-19.1.htm - 2K - Match Info - Similar pages
28-4-296
Section 28-4-296 Deposit with Alcoholic Beverage Control Board for sale of certain confiscated liquors and beverages; payment to county or municipality by board of reasonable value of liquors and beverages received. (a) All confiscated liquors and beverages which the Alcoholic Beverage Control Board will accept shall not be destroyed but shall be deposited with the Alcoholic Beverage Control Board for resale. All other liquors and beverages shall be disposed of as otherwise provided by law. (b) The Alcoholic Beverage Control Board shall immediately upon receipt of such liquors or beverages determine the reasonable value of the amount thereof and issue its warrant for the payment of same to the custodian of the county funds in the county where seized or, if seized by municipal law-enforcement officers, then to the custodian of funds of the municipality, payable to the general fund of the county or the municipality as the case may be. (c) Nothing in this section shall apply to liquors or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-296.htm - 1K - Match Info - Similar pages
45-37-22
Section 45-37-22 Election on Sunday sale and distribution of alcoholic beverages. The Jefferson County Commission is hereby mandated to call and provide for holding an election among the voters of Jefferson County to determine whether or not alcoholic beverages, as defined in Section 28-3-1, may be legally sold and distributed on Sundays after 12:00 o'clock noon by properly licensed retailers serving the general public. The initial election mandated by this part shall be held at the same time as the next statewide primary election scheduled to be held on the first Tuesday of June, 1990, provided that if this part does not become effective in sufficient time prior to the date of such primary election to permit the initial election mandated hereby to be conducted on such date in accordance with Section 45-37-22.02, then such initial election shall be held at the same time as the next statewide general election scheduled to be held on the first Tuesday after the first Monday in November,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-22.htm - 2K - Match Info - Similar pages
45-49-22
Section 45-49-22 Election on Sunday sale and distribution of alcoholic beverages. The Mobile County Commission is hereby mandated to call and provide for holding an election among the voters of Mobile County to determine whether or not alcoholic beverages, as defined in Section 28-3-1, may be legally sold and distributed on Sundays after 12 o'clock noon by properly licensed retailers serving the general public. The initial election mandated by this subpart shall be held at the same time as the first statewide election scheduled to be held following July 30, 1991. To the extent technically feasible, the question presented in such election shall be printed on the same ballot used by the voters to vote on candidates and other questions presented in such election, as the case may be. The question to be voted on in the initial election mandated by this subpart, as well as in any subsequent election held pursuant to Section 45-49-22.01, shall be stated on the ballots in substantially the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-22.htm - 1K - 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
45-39-20
Section 45-39-20 Sale of alcoholic beverages; tax. (a) It shall be unlawful for any person, firm, corporation, or association to sell or offer to sell any alcoholic beverage in Lauderdale County except within an incorporated municipality thereof. (b) Any tax on alcoholic beverages levied by a municipality in Lauderdale County shall be distributed two thirds to the general fund of the municipality where the tax is levied and collected and one-third to the General Fund of Lauderdale County. (Act 81-1150, 3rd Sp. Sess., p. 430, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-20.htm - 861 bytes - Match Info - Similar pages
45-6A-80
Section 45-6A-80 Regulation of sale and distribution of alcoholic beverages on Sunday. Repealed by Act 2019-212, § 3, effective May 22, 2019. (Act 2018-191, §§1,2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6A-80.htm - 482 bytes - Match Info - Similar pages
45-39A-50
Section 45-39A-50 Local option election authorized for sale and distribution of alcoholic beverages. (a)(1) The Legislature of Alabama is cognizant of Opinion of the Justices No. 376, 825 So. 2d 109 (Ala. 2002), which states on page 115 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39A-50.htm - 4K - Match Info - Similar pages
28-10-4
Section 28-10-4 Establishment of responsible vendors program. The Alcoholic Beverage Control Board (the board) shall establish or cause to be established a responsible vendors program designed to encourage vendors and their employees and customers to treat alcoholic beverages in a responsible manner. The program must include, without limitation, comprehensive instruction on the prevention of the sale of alcoholic beverages to persons not of legal age. (Acts 1990, No. 90-525, p. 767, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-10-4.htm - 798 bytes - Match Info - Similar pages
|