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28-3-284
Section 28-3-284 Levy of additional local taxes or fees prohibited. Any county or municipality
receiving any additional taxes pursuant to the provisions of this article shall be prohibited
from levying any additional taxes or fees on the sale of alcoholic beverages which would be
collected by the Alabama Alcoholic Beverage Control Board or its stores. (Acts 1982, No. 82-427,
p. 675, §5.)...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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45-16A-50
Section 45-16A-50 Sale of draft or keg beer or malt beverages. (a) This section
shall only apply to the Town of New Brockton in Coffee County. (b) The sale of draft or keg
beer or malt beverages by retail licensees of the Alcoholic Beverage Control Board is authorized
in the Town of New Brockton. All resolutions and ordinances relating to the sale, consumption,
and possession of bottled or canned beer in the town shall apply to draft or keg beer or malt
beverages. The New Brockton Town Council may adopt an ordinance regulating the sale of draft
or keg beer or malt beverages pursuant to this section. (Act 2013-110, p. 226, §§1,
2.)...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, 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, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) 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 stocks, nor...
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45-19-20.02
Section 45-19-20.02 Rejection of license by county commission; review. In Coosa County,
the county commission shall have the right to reject any license issued for the sale of alcoholic
beverages which the local governmental entity approved for issuance to any hotel, restaurant,
grocery store, or club within 1,000 feet of a church. This power to reject the license shall
be subject to the review of the Alcoholic Beverage Control Board. (Act 94-605, p. 1119, §1.)...
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45-19A-10
Section 45-19A-10 Regulation of sale of alcoholic beverages on Sunday. (a) This section
shall apply only to the City of Goodwater in Coosa County. (b)(1) The voters of the City of
Goodwater may authorize the sale of alcoholic beverages within the municipality on Sunday
by an election pursuant to this section, in the following manner: The governing body
of the City of Goodwater, by resolution, may call an election for the municipality to determine
the sentiment of the voters of the municipality residing within the corporate limits, as to
whether or not alcoholic beverages can be legally sold or distributed on Sunday within the
municipality. (2) 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 this municipality, on Sunday between 1:00 P.M. and 9:30 P.M. and on those Sundays on
which occurs New Year's Eve (December 31), after 1:00 P.M.? Yes ___ No ___." (3) The
election...
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45-2-21.02
Section 45-2-21.02 Referendum - Authorized. The governing bodies of municipalities within
the county, may, by resolution, call for a referendum within the corporate limits of the municipality
to determine if the sale of alcoholic beverages for off-premises consumption on Sunday will
be allowed under the same authority applicable to other days of the week within the corporate
limits of the municipality. (Act 2003-236, p. 585, §3; Act 2003-238, p. 590, §3.)...
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45-25A-10
Section 45-25A-10 Sale of draft or keg beer or malt beverages. (a) This section
shall only apply to the Town of Collinsville in DeKalb County. (b) The sale of draft or keg
beer or malt beverages by retail licensees of the Alcoholic Beverage Control Board is authorized
in the Town of Collinsville. All resolutions and ordinances relating to the sale, consumption,
and possession of bottled or canned beer in such town shall apply to draft or keg beer or
malt beverages. The Collinsville Town Council may adopt an ordinance regulating the sale of
draft or keg beer or malt beverages pursuant to this section. (c) All laws or parts
of laws which conflict with this section are repealed. However, the provisions of this
section are cumulative and supplementary and shall not be construed to repeal or supersede
any laws or parts of laws not directly inconsistent herewith. (Act 2015-180, §1-3.)...
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45-25A-42
Section 45-25A-42 Sale of draft or keg beer or malt beverages. (a) This section
shall only apply to the City of Fort Payne in DeKalb County. (b) The sale of draft or keg
beer or malt beverages by retail licensees of the Alcoholic Beverage Control Board is authorized
in the City of Fort Payne. All resolutions and ordinances relating to the sale, consumption,
and possession of bottled or canned beer in such city shall apply to draft or keg beer or
malt beverages. The Fort Payne City Council may adopt an ordinance regulating the sale of
draft or keg beer or malt beverages pursuant to this section. (Act 2015-40, §§1,
2; Act 2015-56, §§1, 2.)...
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45-26A-71
Section 45-26A-71 Regulation of sale and distribution of draft beer. (a) This section
shall apply to the regulation of the sale and distribution of alcoholic beverages in the City
of Wetumpka. (b) The City Council of the City of Wetumpka, by resolution or ordinance, may
authorize the sale and distribution of draft beer by retail licensees of the Alcoholic Beverage
Control Board within the city. Notwithstanding the foregoing, keg beer may not be sold for
off-premises consumption. (c) The provisions of this section are cumulative and supplemental
to the present power and authority of the City of Wetumpka and are not intended to, nor shall
it be interpreted so as to repeal any existing power or authority of the City of Wetumpka
now permitted under the general laws of the state, or under any local or special act of the
Legislature. (Act 2015-6, §§1-3; Act 2015-19, §§1-3.)...
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