45-36-20
Section 45-36-20 Charge of classification for incorporated municipalities. (a) Notwithstanding any other provision of law, including, but not limited to, Chapter 2A of Title 28, and pursuant to authority granted by Section 104 of the Constitution of Alabama of 1901, the electors of an incorporated municipality located in Jackson County with a population of 2,500 or more inhabitants may change its classification from dry to wet or wet to dry by a municipal option election as provided by this section. (b)(1) Upon petition of 25 percent of the number of voters voting in the last general election of the municipality having a population of 2,500 or more inhabitants being filed with the city or town clerk or governing body of the municipality, the governing body shall call a municipal option election for the municipality to determine the sentiment of the people as to whether alcoholic beverages may be legally sold or distributed in the municipality. The petition for the municipal option...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-20.htm - 4K - Match Info - Similar pages
28-4-273
Section 28-4-273 Forfeiture and condemnation proceedings generally - Conduct of hearing or trial generally; entry of judgment of forfeiture and delivery of liquors and beverages to Alcoholic Beverage Control Board generally; destruction of nonfederal tax-paid liquors and beverages; disposition of funds paid into court by Alcoholic Beverage Control Board. If no party appears to make a claim at the time specified in the notice or if no verified answer controverting the allegations of the complaint and the grounds for issuance of the search warrant is interposed, the judge shall proceed to hear the testimony in support thereof. If it is established upon the hearing before said judge or upon the trial of the action, if issue be joined, that the liquors so seized are kept, stored or deposited for the purpose of unlawful sale or other disposition or for furnishing or distribution within this state or if it appears that the complainant has established a ground for the issuance of such search...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-273.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-90.07.htm - 1K - Match Info - Similar pages
26-10D-2
Section 26-10D-2 Legislative findings. The Legislature finds all of the following: (1) Alabama provides state licensed child placing services through various state, charitable, religious, and private organizations. (2) Religious organizations, in particular, have a lengthy and distinguished history of providing child placing services that predate government involvement. (3) Religious organizations have long been licensed and should continue to contract with and be licensed by the state to provide child placing services. (4) The faith of the people of the United States has always played a vital role in efforts to serve the most vulnerable, and this chapter seeks to ensure that people of any faith, or no faith at all, are free to serve children and families who are in need in ways consistent with the communities that first inspired their service. (5) Religious organizations display particular excellence when providing child placing services. (6) Religious organizations cannot provide...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-10D-2.htm - 3K - Match Info - Similar pages
28-3A-20.2
Section 28-3A-20.2 Tasting of liquor or wine conducted by licensed manufacturer or its representative. (a) Notwithstanding any provision of law, a tasting of liquor or wine may be conducted by a licensed manufacturer or its representative inside the premises of a retail licensee that is licensed to sell liquor for off-premises consumption only or inside a state liquor store, in compliance with this section and Section 28-3A-25 and rules of the Alabama Alcoholic Beverage Control Board. (b) Each state liquor store and each holder of a retail license for the sale of liquor for off-premises consumption only may permit a licensed manufacturer or its representative to conduct at no charge to the consumer, inside the state liquor store or the premises of the licensee, tastings of wine and distilled spirits. These tastings may not exceed one ounce serving of each wine, the number of wines being limited to no more than four products at any one tasting; and one-quarter ounce serving of each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-20.2.htm - 1K - Match Info - Similar pages
45-8A-120
Section 45-8A-120 Regulation of sale and consumption of alcoholic beverages. (a) This section only applies in the City of Piedmont in Calhoun County and in the police jurisdiction of the city. (b) Alcoholic beverages may be sold each day of the week for on-premises and off-premises consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board in the City of Piedmont and in the police jurisdiction of the city. (c) The City Council of the City of Piedmont, by resolution or ordinance passed by a simple majority, may regulate, but may not prohibit, the sale of alcoholic beverages for both on-premises and off-premises consumption each day of the week by licensed clubs and retail licensees of the Alcoholic Beverage Control Board to the general public. Licensed clubs and retail licensees granted a license may sell or dispense alcoholic beverages pursuant to the requirements of the license and applicable regulations of the board. (d) The provisions of this section...
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28-4A-6
Section 28-4A-6 Legislative findings. The Legislature finds that it is in the best interest of the public welfare of the State of Alabama to preserve and redevelop the downtown municipal areas and registered historic districts and certain economically distressed areas of this state and to further promote the preservation and redevelopment of historic buildings and sites. The Legislature finds that an effective way of facilitating the urban redevelopment program and the preservation of historic buildings and sites, and registered historic districts and any economically distressed area designated as suitable by the municipal or county governing body is by creating a single exception to the existing alcoholic beverage laws to authorize and permit the establishment of brewpubs located in such historic buildings, sites, or districts in urban redevelopment areas or economically distressed areas of those municipalities located within counties where the brewing of beer for consumption by the...
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45-17-82.20
Section 45-17-82.20 Additional recording fee; audit. (a) Pursuant to the authority granted by Amendment 136 of the Constitution of Alabama of 1901, and Section 12-19-90(d), in Colbert County, a recording fee of two dollars ($2) shall be paid to the county and collected by the judge of probate, with respect to each instrument that may be filed for record in the office of the judge of probate. No instrument shall be received for record in the office of the judge of probate unless the recording fee of two dollars ($2) is paid. The recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any instrument in the probate office. All recording fees so collected shall be deposited by the judge of probate in any bank in Colbert County and expended at the discretion of the judge of probate for general operation of the probate office. (b) On May 7, 1992, the judge of probate shall post in a conspicuous manner in the...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected within Jefferson County pursuant to this section shall be allocated...
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40-28-1
Section 40-28-1 Definitions. The following words, terms and phrases, where used in this chapter, shall have the following respective meanings, except where the context clearly indicates a different meaning: (1) T.V.A. The Tennessee Valley Authority. (2) A.B.C. The Alcoholic Beverage Control Board. (3) A.B.C. PAYMENTS. Any moneys which are distributed by law to the several local governments from the taxes and/or profits of the Alcoholic Beverage Control Board. (4) BOOK VALUE. The value that T.V.A. carries on its books for its property. (5) INDUSTRIAL POWER SALES. That power which is sold by T.V.A. directly to individual concerns as reported and determined by T.V.A. (6) IN-LIEU-OF-TAXES PAYMENTS. Those payments made directly to the state of Alabama and not to local governments or distributors under federal statute (16 USC, ยง831) by T.V.A. which are in lieu of all taxes to all levels of government in Alabama. (7) PROPERTY. The property of T.V.A. allocated to or associated with the power...
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