45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts
and omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for
sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous,
or fermented liquor on which the license tax herein levied has not been paid. (2) The judge
of probate, license commissioner, director of county department of revenue, or other public
officer performing like duties in such counties, his or her agent, or any peace officer of
the county shall have authority to seize without warrant any and all alcoholic, spirituous,
vinous, or fermented liquors which are on hand for or are being sold in any place operating
without a license from the Alabama Alcoholic Beverage Control Board or any such beverages
on which the license tax levied by this subpart has not been paid including the containers
or packages in which such alcoholic, spirituous, vinous, or fermented liquors are found...

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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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22-15A-3
Section 22-15A-3 Definitions. As used in this chapter, the following words and phrases
shall have the following meanings: (1) BAR AND LOUNGE. Any establishment which is primarily
devoted to the serving of alcoholic beverages for consumption by patrons on the premises and
in which the serving of food is only incidental to the consumption of beverages. Although
a restaurant may contain a bar, the term "bar" shall not include the restaurant
dining area. (2) CHILD CARE FACILITY. Any facility caring for children. (3) DEPARTMENT. The
Alabama Department of Public Health. (4) EMPLOYER. Any person, partnership, association, corporation,
or nonprofit entity that employs five or more persons, including the legislative, executive,
and judicial branches of state government; and any county, city, town, or village or any other
political subdivision of the state; any public authority, commission, agency, or public benefit
corporation; or any other separate corporate instrumentality or unit of state or...
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45-12-20.01
Section 45-12-20.01 Draft and keg beer sales authorized. The Alabama Alcoholic Beverage
Control Board may in its discretion grant permits to licensed retailers to sell or dispense
draft or keg beer or malt beverages anywhere within Choctaw County. The board may revoke any
such permit so granted if, in the judgment of the board, the sale of draft or keg beer or
malt beverages in the community is prejudicial to the welfare, health, peace, and safety of
the people of the community or of the state. (Act 81-364, p. 532, §1.)...
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45-18-20
Section 45-18-20 Draft and keg beer sales authorized. (a) The Alabama Alcoholic Beverage
Control Board may grant permits to licensed retailers to sell or dispense draft or keg beer
or malt beverages anywhere within Conecuh County, the provisions of Section 28-3-161,
to the contrary notwithstanding, and the board may revoke any such permit so granted if, in
the judgment of the board, the sale of draft or keg beer or malt beverages in the community
is prejudicial to the welfare, health, peace and safety of the people of the community or
of the state. (b) The provisions of this section are cumulative and shall not be construed
to repeal or supersede any laws not directly inconsistent herewith. (Act 81-1160, 3rd Sp.
Sess., p. 439, §§1, 4.)...
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45-20-20
Section 45-20-20 Draft and keg beer sales authorized. The Alabama Alcoholic Beverage
Control Board may in its discretion grant permits to licensed retailers to sell or dispense
draft or keg beer or malt beverages anywhere within Covington County, Section 28-3-161
to the contrary notwithstanding, and the board may revoke any such permit so granted if, in
the judgment of the board, the sale of draft or keg beer or malt beverages in the community
is prejudicial to the welfare, health, peace, and safety of the people of the community or
of the state. (Act 81-93, p. 113, §l.)...
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45-8-21.01
Section 45-8-21.01 Issuance of license; review. (a) All other provisions of law, rules,
or regulations to the contrary notwithstanding, the Alabama Alcoholic Beverage Control Board
shall absolutely have no authority to issue any form of on-premise license in any municipality
in Calhoun County, Alabama, for the retail sale of any form of intoxicating beverages, including,
but not limited to, beer and other forms of malt beverages, wine, liquor, or other alcoholic
beverages regulated by the board, unless the application therefor has first been approved
by the governing body of the county or the municipality within whose corporate limits the
site of the license is to be situated. The county or the municipality shall adopt and promulgate
rules and regulations for the administration and processing of applications for such licenses.
(b) The Alabama Alcoholic Beverage Control Board may issue such license only if the denial
of approval by the governing body of the county or the municipality...
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45-27-20
Section 45-27-20 Draft and keg beer sales authorized. The Alabama Alcoholic Beverage
Control Board may in its discretion grant permits to licensed retailers to sell or dispense
draft or keg beer or malt beverages anywhere within Escambia County, the provisions of Section
28-3-161, to the contrary notwithstanding, and the board may revoke any such permit so granted
if, in the judgment of the board, the sale of draft or keg beer or malt beverages in the community
is prejudicial to the welfare, health, peace, and safety of the people of the community or
of the state. (Act 79-158, p. 265, §1.)...
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45-37-22.04
Section 45-37-22.04 Effects of election. If a majority of the voters voting in any election
held pursuant to this part vote ''Yes'', the activities enumerated in Section 45-37-27.03
which shall become lawful in Jefferson County on Sunday after 12:00 o'clock noon shall be
lawful in each and every municipality or part thereof located in Jefferson County, even though
a ''No'' vote may be cast by a majority of the voters living in such municipality who voted
in such election; provided that nothing contained in this part shall be construed to permit
the increased sale, distribution, or consumption of alcoholic beverages on Sunday in any part
of any municipality located in any county other than Jefferson County. If a majority of the
voters voting in any election held pursuant to this part vote ''No'', none of the activities
enumerated in Section 45-37-27.03 shall be lawful on Sundays after 12:00 o'clock noon
or at any other time on Sunday except during the two-hour period between midnight of...
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45-37-90.07
Section 45-37-90.07 Collection of fees and charges. (a) The Legislature hereby makes
the following findings: (1) Amendment 280 to the Constitution of Alabama 1901, provides that
no tax levied by the state or any municipality or county of the state shall apply to the authority,
unless such tax applies to the county and to the city where the authority is incorporated.
(2) The authority engages in various transactions at its facilities that would give rise to
taxes that would be levied by the state or any municipality or county of the state with respect
to such transactions if Amendment 280 did not exempt the authority from such taxes, such taxes
being herein referred to as transaction-related taxes. These transaction-related taxes may
include, but shall not be limited to, leasing or rental taxes, sales taxes, lodging taxes,
and taxes on the sale of alcoholic beverages or tobacco products. The Legislature intends
that the authority shall be allowed to collect a fee or charge in lieu of...
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