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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.02.htm - 14K - Match Info - Similar pages
45-19-20
Section 45-19-20 Sale of draft or keg beer authorized. (a) The Alabama Alcoholic Beverage Control
Board, in its discretion, may grant permits to licensed clubs and retailers to sell or dispense
draft or keg beer or malt beverages in Coosa County, any provisions of this code to the contrary
notwithstanding. (b) Licensed clubs and retailers shall have the option of purchasing draft
or keg beer or malt beverages from any distributor of draft or keg beer or malt beverages
licensed to do business in Alabama. (Act 84-450, p. 1059, §§1, 2.)...
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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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45-27-20
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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45-41-20
Section 45-41-20 Sale of draft or keg beer authorized. The Alabama Alcoholic Beverage Control
Board may in its discretion grant permits to licensed clubs and retailers to sell or dispense
draft or keg beer or malt beverages in Lee County, any provision of this code to the contrary
notwithstanding. (Act 83-633, p. 983, §1.)...
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45-17A-20
Section 45-17A-20 Regulation of alcoholic beverage sales on Sunday. The governing body of the
Town of Cherokee in Colbert County, by ordinance, may regulate and permit the sale of alcoholic
beverages during certain hours on Sunday, as determined by the governing body, by properly
licensed retail licensees of the Alcoholic Beverage Control Board and the Town of Cherokee
serving the general public in the town. (Act 2018-253, §1.)...
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45-17A-40
Section 45-17A-40 Regulation of alcoholic beverage sales on Sunday. The governing body of the
Town of Littleville in Colbert County, by ordinance, may regulate and permit the sale of alcoholic
beverages during certain hours on Sunday, as determined by the governing body, by properly
licensed retail licensees of the Alcoholic Beverage Control Board and the Town of Littleville
serving the general public in the town. (Act 2017-427, §1.)...
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