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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes 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 evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
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45-45-20
Section 45-45-20 Licensing requirements; prohibited activities. (a)(1) Pursuant to the authority
granted in Article IV, Section 104 of the Constitution of Alabama of 1901, now appearing as
Section 104 of the Official Recompilation of the Constitution of Alabama of 1901, as amended,
that allows local legislation to regulate or prohibit alcoholic beverage traffic, any public
or private lounge, tavern, bar, club, nightclub, or restaurant, operating in an unincorporated
area of Madison County outside of the police jurisdiction of a municipality, that features
or otherwise permits topless females on its premises shall automatically forfeit any valid
Alcoholic Beverage Control Board license which it has been granted. The term topless females,
as used in this subsection, means persons of the female gender clothed or unclothed above
the waist in such manner as to purport to nakedly reveal to patrons, members, or invitee viewers
either the nipple or the pectoral form, or both, of at least one...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-20.htm - 3K - Match Info - Similar pages
45-1A-30
Section 45-1A-30 Sale or consumption of alcoholic beverages within two miles of Ivy Creek Methodist
Church. (a) Pursuant to the authority of Section 104 of the Constitution of Alabama of 1901,
on and after December 1, 2001, no person or other entity may sell any alcoholic beverage for
on-premises or off-premises consumption, nor allow the consumption of alcoholic beverages
in any bar, restaurant, or other commercial or business establishment within two miles of
the Ivy Creek Methodist Church in the Mulberry Community of Autauga County. (b) This section
shall not prevent, restrict, or affect the otherwise legal consumption of alcoholic beverages
in a private social setting within the prescribed area. (c) Any violation of subsection (a)
shall constitute a Class A misdemeanor and shall be punishable as provided by law. (d)(1)
Any licensee of the Alabama Alcoholic Beverage Control Board who is granted a license after
December 1, 2001, and who violates subsection (a) may be subject to any...
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36-21-8
Section 36-21-8 Badge and pistol as part of retirement benefits for certain law enforcement
officers and investigators. Any person who, at the time of retirement, is in good standing
and employed by the Department of Conservation and Natural Resources, the Alcoholic Beverage
Control Board, the State Forestry Commission, the Alabama Criminal Justice Information Center,
the Public Service Commission, campus police at a state institution, or any other state agency
which requires its officers to be Peace Officers' Standards and Training Commission certified
as a law enforcement officer or investigator, or by the Department of Public Safety as a State
Capitol Police Officer shall receive, as part of his or her retirement benefits, without cost,
his or her badge and pistol. (Acts 1981, No. 81-291, p. 373, §1; Acts 1991, No. 91-568, p.
1049, §1; Acts 1994, No. 94-713, p. 1386, §1; Acts 1996, No. 96-768, p. 1354, §1; Act 2002-519,
p. 1346, §1; Act 2003-363, §1.)...
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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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45-17-243.01
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.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
32-3-1
Section 32-3-1 Establishment; composition; terms of members. There is hereby established a
committee to be designated the State Safety Coordinating Committee which shall be composed
of the Governor as chair, the Director of Public Safety, the Director of the State Department
of Transportation, two members of the Senate appointed by the President of the Senate, two
members of the House appointed by the Speaker, the Attorney General, the Administrator of
the state Alcoholic Beverage Control Board, the State Toxicologist, the Chief Justice of the
Alabama Supreme Court, and a person appointed by the Governor for a term of four years from
the state at-large. The ex officio members shall serve until the expiration of the terms for
which they have been elected or during their tenure in the office to which appointed. The
appointed legislative members shall serve for the term for which they have been elected, or
if reelected to the Legislature for a succeeding term, until a successor is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-3-1.htm - 2K - Match Info - Similar pages
28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition to the
licenses provided for by Chapter 3A of this title, there is hereby levied a privilege or excise
tax on every person licensed under the provisions of said Chapter 3A who sells, stores or
receives for the purpose of distribution, to any person, firm, corporation, club or association
within the State of Alabama any malt or brewed beverages. The tax levied hereby shall be measured
by and graduated in accordance with the volume of sales by such person of malt or brewed beverages,
and shall be an amount equal to $.05 for each 12 fluid ounces or fractional part thereof.
(b) Collection. The tax levied by subsection (a) of this section shall be collected by the
Alabama Alcoholic Beverage Control Board and said tax shall be added to the sales price of
all malt or brewed beverages sold, and shall be collected from the purchasers. It shall be
unlawful for any person, firm, corporation, club or association...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-184.htm - 4K - Match Info - Similar pages
45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama
or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within
Cullman 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 evidence of debt or stocks), an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such...
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