Code of Alabama

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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...
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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...
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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...
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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,...
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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...
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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.)...
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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.)...

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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.)...
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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,...
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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.)...
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