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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-2-244.103
Section 45-2-244.103 Payment of tax. The sales taxes levied in Section 45-2-244.102 shall be
due and payable in monthly installments on or before the twentieth day of the month next succeeding
the month in which the tax accrues. All taxes levied in this subpart shall be paid to and
collected by the State Department of Revenue at the same time and along with the collection
of the state sales tax. On or prior to the due dates of the tax herein levied each person
subject to such tax shall file with the State Department of Revenue a report or return in
such form as may be prescribed by the department, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the State Department of Revenue may...
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45-34-242.03
Section 45-34-242.03 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Henry County to enforce this part upon its imposing the tax thereunder, and
it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Upon resolution of the Henry County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The resolution must be submitted, received, and approved by
the State Department of Revenue at least two months prior to the effective date of the collection
and administration of this tax by the State Department of Revenue as set by the Henry County
Commission. The tax hereby authorized shall be paid by affixing...
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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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11-65-16
Section 11-65-16 Review of application for horse racing facility license. (a) A commission
shall promptly consider any application for the issuance or transfer of a horse racing facility
license submitted to it and shall grant or deny the issuance or transfer of such license based
on all information before it, including the results of investigations it deems appropriate.
A commission shall deny the issuance of an original horse racing facility license to any applicant
unless it finds that the applicant's facility will meet the following minimum standards: (1)
That the facilities will provide a track racing surface of at least one mile; (2) That the
facility will be appropriate for the conduct of horse racing year-round and at night; and
(3) That the facility will be located within the boundaries of the commission municipal jurisdiction
or will be located on land in the host county and annexed to the sponsoring municipality prior
to the commencement of racing. (b) A commission shall...
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45-44-150.05
Section 45-44-150.05 Duties of commission. It shall be the duty of the racing commission to
carry out this part; and it shall have the following specific duties: (1) To fix and set dates
upon which race meetings may be held or operated. (2) To make an annual report to the county
governing body of its operation, showing its own actions and rulings, and receipts derived
under this part, and such suggestions as it may deem proper for the more effective accomplishment
of the purposes of this part. (3) To require each applicant to: a. If an individual, group
of individuals, or partnership, each individual or partner shall be a resident of the State
of Alabama for at least five years immediately preceding the date of the license issued. b.
If a corporation, each incorporator, stockholder, director, and officer shall be a resident
of the State of Alabama for at least five years immediately preceding the date of the license
issued. c. Set forth on such application for a license the following...
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28-3A-23
Section 28-3A-23 Regulation of grant of licenses. (a) No license prescribed in this code shall
be issued or renewed until the provisions of this code have been complied with and the filing
and license fees other than those levied by a municipality are paid to the board. (b) Licenses
shall be granted and issued by the board only to reputable individuals, to associations whose
members are reputable individuals, or to reputable corporations organized under the laws of
the State of Alabama or duly qualified thereunder to do business in Alabama, or, in the case
of manufacturers, duly registered under the laws of Alabama, and then only when it appears
that all officers and directors of the corporation are reputable individuals. (c) Every license
issued under this code shall be constantly and conspicuously displayed on the licensed premises.
(d) Each retail liquor license application must be approved by the governing authority of
the municipality if the retailer is located in a municipality,...
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40-12-260
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty. (a)
Effective January 1, 1998, license plates, except for license plates issued under the provisions
of Section 40-12-290, et seq., or any subsequent enactment which authorizes special license
plates based on vehicle age, shall not be transferable between motor vehicle owners and the
following registration procedures shall apply: (1) When a current and valid Alabama motor
vehicle license plate has been obtained for the current tax year for use on a motor vehicle
and the vehicle has been sold or otherwise transferred to a new owner, the license plate shall
be removed from the vehicle and retained by the original plate owner. (2) In the event an
owner purchases, trades, exchanges, or otherwise acquires another vehicle of the same license
registration classification, the licensing official shall authorize the transfer of the current
and valid Alabama license plate previously obtained by the owner to...
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