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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11-65-4
Section 11-65-4 Elections required to approve incorporation of commission and conduct of racing and pari-mutuel wagering thereon. (a) No commission shall be incorporated for a Class 1 municipality and no horse racing or greyhound racing or pari-mutuel wagering thereon shall be permitted in such municipality pursuant to this chapter unless the incorporation of such commission, together with the conduct of horse racing and pari-mutuel wagering thereon or greyhound racing and pari-mutuel wagering thereon or both such activities, shall have been authorized by an election held in the host county in which such incorporation and such racing and wagering activities shall have been approved by both (i) a majority of the votes cast in such election by voters who reside in the host county (including those voters who reside in the sponsoring municipality) and (ii) a majority of the votes cast in such election by voters who reside in the commission municipal jurisdiction. In order to authorize the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-4.htm - 13K - Match Info - Similar pages
28-3A-20
Section 28-3A-20 Special events retail license. Upon applicant's compliance with this chapter and the regulations made thereunder, and upon application made on a form provided by the board at least 25 days in advance of the event for which a license is granted, the board shall issue a special events license for a valid, responsible organization of good reputation, for a period not to exceed seven days, and upon such terms and conditions as the board may prescribe. The license shall authorize the licensee to purchase, where the retail sale thereof is authorized by the board, liquor and wine from the board or as authorized by the board and table wine and beer from any wholesale licensee of the board and to sell at retail and dispense such alcoholic beverages as are authorized by the board to the patrons, guests, or members of the organization at such locations or areas as shall be authorized by the board upon such terms and conditions as prescribed by the board. No sale of alcoholic...
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45-37-243.01
Section 45-37-243.01 Definitions. When used in this subpart, the terms (1) hotel, (2) restaurant, (3) club, (4) corporation, (5) state liquor store, (6) liquor, (7) malt or brewed beverages, (8) wine, (9) municipality, (10) package, (11) person, (12) sale or sell, and (13) board shall have the same meaning ascribed to them by Section 1 of Title 29 of the 1940 Code of Alabama, provided, however, the term person shall not mean and include the Alabama Alcoholic Beverage Control Board, nor the members, officers, or employees thereof, while engaged in the performance of their duties under the Alabama Alcoholic Beverage Control Act, nor any liquor store or warehouse established, operated, and maintained by the Alabama Alcoholic Beverage Control Board under the act. The word licensee shall mean a person, firm, corporation, or association engaged in the sale of alcoholic beverages under a license issued by the board, and shall also include any officer, servant, agent, or employee of a...
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28-3A-3
Section 28-3A-3 Authority of board to issue licenses to engage in alcoholic beverage transactions. (a) Subject to the provisions of this chapter and regulations promulgated thereunder, the board is authorized and empowered to issue and renew licenses to reputable and responsible persons for the following purposes: (1) To manufacture, brew, distill, ferment, rectify, bottle or compound any or all alcoholic beverages within or for sale within this state. (2) To import any or all alcoholic beverages manufactured outside the United States of America into this state or for sale or distribution within this state. (3) To distribute, wholesale or act as jobber for the sale of alcoholic liquor. (4) To distribute, wholesale or act as jobber for the sale of table wine and beer or either of them, to licensed retailers within the state and others within this state lawfully authorized to sell table wine or beer. (5) To store or warehouse any or all alcoholic beverages for transshipment inside and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-3.htm - 3K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county is hereby 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
17-4-2.1
Section 17-4-2.1 Electronic poll books. (a) The Secretary of State may allow the use of electronic poll books in lieu of the printed lists of qualified voters provided for in Section 17-4-2 and the poll lists provided for in Sections 17-9-11 and 17-13-7. A county, with consent of the county commission and judge of probate, may use electronic poll books in lieu of the printed lists of qualified voters. In addition, the Secretary of State and municipal governing bodies may allow the use of electronic poll books in lieu of the printed lists of qualified voters provided for in Section 11-46-36 or any local law governing a municipal election. (b) A participating county or municipality may adopt the use of any electronic poll book that has been certified by the Secretary of State for use in this state. (c) To be certified for use by the Secretary of State, an electronic poll book shall do all of the following: (1) Be secure. (2) Be compatible with the statewide voter registration system. (3)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/17-4-2.1.htm - 4K - Match Info - Similar pages
28-2-23
Section 28-2-23 Levy and collection of tax upon sale of malt beverages by counties or municipalities permitting sale under article; disposition of proceeds from tax. Any county or municipality which allows the sale of malt beverages under the provisions of this article shall be authorized to levy and collect a tax upon the sale of such beverages in an amount not to exceed $.05 on each 12 fluid ounces or fraction thereof; provided, that the county shall not have authority to impose such tax within any incorporated municipality within such county. A minimum of 60 percent of the proceeds of such tax shall be used solely for the purpose of public education, with the remainder to be allocated by the county commission or municipal governing body levying and collecting the tax for any other public use. The county commission shall distribute the proceeds of this tax for public education to school systems within the county on the same basis as the total calculated costs of the Foundation...
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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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11-43A-3.1
Section 11-43A-3.1 Election in Class 6 municipalities - Time, procedure, etc. Any law to the contrary notwithstanding, an election shall be held in every Class 6 municipality wherein the municipal governing body has elected to have a nine-member council, at the same time that the election for members of the Alabama legislature is held in 1983; and the question submitted at such election shall be: "shall the council-manager form of government, provided in the Council-Manager Act of 1982, with the change in the form of government of such municipality to become operative on the first Monday in October 1986, be adopted for the municipality of _____?" The election shall be held and in all things governed as nearly as possible by the provisions regulating elections on the question the adoption of the council-manager form of government provided in the Council-Manager Act of 1982, except that no petition of any of the qualified voters of the municipality need be filed and the mayor of any city...
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