Code of Alabama

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45-20-150.10
Section 45-20-150.10 Bingo games - Filing of records; inspection of records and premises. (a)
On or before April 15th, after this article has been in effect for one year, and on or before
April 15 of each calendar year thereafter, each permit holder shall file with the sheriff
a copy of the records required in Section 45-20-150.09 relating to the operation of bingo
sessions in the previous calendar year. The records shall be open to inspection by any law
enforcement agency. (b) The records required to be kept by Section 45-20-150.09 by the permit
holder shall be open to inspection by the sheriff, any law enforcement agency, or the duly
authorized representatives of either during reasonable business hours. (c) The location at
which bingo is being conducted, or at which an applicant or permit holder intends to conduct
bingo, shall be open to inspection during regular business hours by the sheriff or any law
enforcement agency. (Act 93-886, p. 151, §11.)...
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45-49-150.09
Section 45-49-150.09 Bingo games Management and operation. (a) Bingo may not be conducted with
any equipment which is not owned, being purchased, or being rented at a reasonable rate by
the bingo permit holder. (b) Prizes given by any organization for the playing of bingo games
shall not exceed four thousand dollars ($4,000) in cash or gifts or prizes of equivalent value
during any bingo session, and shall not exceed eight thousand dollars ($8,000) for any calendar
week. (c) A bingo permit holder may not advertise bingo except with the written permission
of the sheriff and then only to the extent and in the manner authorized by rule of the sheriff.
If the sheriff allows a bingo permit holder to advertise bingo, the bingo permit holder shall
indicate in the advertisement the purposes for which the net proceeds will be used by the
bingo permit holder. (d) A bingo permit holder shall display its bingo permit conspicuously
at the location where the bingo game is conducted. Only the permit...
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45-8-150.02
Section 45-8-150.02 Calhoun County Bingo Regulatory Commission. (a) There is created the Calhoun
County Bingo Regulatory Commission which shall be comprised of nine members, each of whom
shall be a fair, equitable citizen of Calhoun County, and of high moral character. No member
of the commission shall be eligible for appointment to two successive terms. Three of the
members shall be appointed by the Legislative Delegation of Calhoun County, two of the members
shall be appointed by the Calhoun County Commission, two of the members shall be appointed
by the Council of Mayors of Calhoun County, one member shall be appointed by the office of
the District Attorney of Calhoun County, and one member shall be appointed by the office of
the Sheriff of Calhoun County. The terms of initial commission members shall expire as follows:
The initial terms of one member appointed by the Legislative Delegation of Calhoun County
and one member appointed by the Calhoun County Commission shall expire on...
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45-8-150.15
Section 45-8-150.15 Revocation of bingo permit - Jurisdiction to restrain or enjoin. The Circuit
Court of Calhoun County shall have jurisdiction to restrain or enjoin violations of this article
and shall have jurisdiction to revoke permits issued by any governing body in this county
for the conducting of bingo games pursuant to this article. (Act 96-662, p. 1075, §16.)...

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45-8-150.13
Section 45-8-150.13 Revocation of bingo permit - Authority of District Attorney. Notwithstanding
the provisions contained in Sections 45-8-150.11 and 45-8-150.12, the district attorney, with
or without the consent of the governing body which issued the permit, and with or without
the consent and recommendation of the Calhoun County Bingo Regulatory Commission, may file
a motion to revoke the permit with the Circuit Court of Calhoun County if, in his or her opinion,
the permit should not have been issued, or if the permit holder or any officer, director,
agent, member, or employee of the permit holder has violated this article or any provision
of this code pertaining to gambling offenses. (Act 96-662, p. 1075, §14.)...
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45-8-150
Section 45-8-150 Definitions. For purposes of this article the following words shall have the
following meanings: (1) BINGO. The game commonly known as bingo, which is a game of chance
played with cards printed with five rows of five squares each. Participants place markers
over randomly called numbers on the cards in an attempt to form a preselected pattern such
as a horizontal, vertical, or diagonal line, or all four corners. The first participant to
form the preselected pattern wins the game. The term "bingo" means any game of bingo
of the type described above in which wagers are placed, winners are determined, and prizes
or other property is distributed in the presence of all persons placing wagers in that game.
The term "bingo" does not refer to any game of chance other than the type of game
described in this subdivision. (2) BINGO SESSION. A consecutive period of time not to exceed
10 consecutive hours during which bingo is played in a given day. (3) CALHOUN COUNTY BINGO...

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45-8-150.06
Section 45-8-150.06 Bingo games - Legislative intent; prize limits; deductions for actual expenses;
consulting fees, management, revocation of permit. (a) It is the intention of the Legislature
that only those qualified organizations which are properly issued permits pursuant to this
article shall be allowed to conduct bingo games. A qualified organization shall not lend its
name or allow its identity to be used by any other person in operating or promoting a bingo
game in which the other person has a substantial financial interest. (b) It shall be unlawful
for two or more qualified organizations to pyramid the valuation of prizes in a manner to
exceed the limits in cash, or gifts of equivalent value, as provided in Section 45-8-150.08.
(c) Except as otherwise provided by this article, a qualified organization may deduct the
actual expense of operating and conducting bingo games. Actual expense shall be defined as
including customary and usual business overhead expenses incurred in the...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of 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 beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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45-20-150.09
Section 45-20-150.09 Bingo games - Recordkeeping. Each permit holder shall maintain the following
records for at least one year from the date of each bingo session: (1) An itemized list of
gross receipts for each session. (2) An itemized list of all expenses, including the name
of each person to whom the expenses are paid, and a receipt or invoice for all expenses. (Act
93-886, p. 151, §10.)...
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45-28-150.10
Section 45-28-150.10 Bingo games - Recordkeeping. Each permit holder shall maintain the following
records pertaining to each bingo session for at least one year from the date of the session:
(1) An itemized list of gross receipts for each session. (2) An itemized list of all expenses,
including the name of each person to whom the expenses are paid and a receipt or invoice for
all of the expenses. (Act 89-463, p. 942, §11.)...
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