11-51-92
Section 11-51-92 Licenses based on a flat rate, taken out after July 1; transfer of licenses. (a) In case the license of any business, trade, occupation, or profession is based on a flat rate and is taken out after July 1, only one half of the license shall be charged and collected, except for those subjects for which daily, weekly, monthly, quarterly, or semiannual licenses are provided by law. (b) No license shall be transferred except with the consent of the council or other governing body of the municipality or of the director of finance or other chief revenue officer or his or her designee, and no license shall be transferred to reflect a physical change of address of the taxpayer within the municipality more than once during a license year and never from one taxpayer to another. Provided that a mere change in the name or ownership of a taxpayer that is a corporation, partnership, limited liability company, or other form of legal entity now or hereafter recognized by the laws of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-92.htm - 1K - Match Info - Similar pages
28-3A-17.1
Section 28-3A-17.1 Entertainment district designation in certain municipalities. (a)(1) Notwithstanding any rule adopted by the board, the board may issue an entertainment district designation to any retailer licensee that is licensed to sell alcoholic beverages for on-premises consumption and to any manufacturer licensee that conducts tastings or samplings on the licensed premises, provided the licensees are located in an entertainment district established pursuant to this section. (2) A licensee who receives an entertainment district designation under this subsection shall comply with all laws and rules governing its license type, except that the patrons, guests, or members of that licensee may exit that licensed premises with open containers of alcoholic beverages and consume alcoholic beverages anywhere within the confines of the entertainment district, which shall be permitted, but may not enter another licensed premises with open containers or closed containers of alcoholic...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-17.1.htm - 5K - Match Info - Similar pages
4-3-41
Section 4-3-41 Authority and procedure for incorporation; reincorporation of existing airport authorities. (a) Pursuant to the provisions of this article, airport authorities may be organized as public corporations with the powers set forth in this article. To organize such a corporation, not less than three natural persons shall file with the governing body of any county or any municipality an application in writing for permission to incorporate a public corporation under the provisions of this article and shall attach to such application a proposed form of certificate of incorporation for such corporation. If each governing body with which the application is filed shall adopt a resolution (which need not be published or posted) approving the form of such certificate of incorporation and authorizing the formation of such a public corporation, then said applicants shall become the incorporators of and shall proceed to incorporate the authority as a public corporation in the manner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/4-3-41.htm - 4K - Match Info - Similar pages
45-37-22.03
Section 45-37-22.03 Lawful activities upon affirmative vote. If a majority of the voters voting in any election held pursuant to this part vote ''Yes'', then, upon the proper certification and declaration of the results of such election, it shall be legal, on each Sunday during the two-hour period between 12:00 o'clock midnight of the preceding Saturday and 2:00 o'clock, A.M., and for the remainder of Sunday after 12:00 o'clock noon, but not between the hours of 2:00 o'clock, A.M. and 12:00 o'clock noon, in every part of Jefferson County, including all municipalities or parts thereof located in such county, for properly licensed persons, as provided in the Alcoholic Beverage Licensing Code, Chapter 3A, Title 28, or successor provisions of law, to do all of the following: (1) To sell and dispense at retail alcoholic beverages for onpremises consumption in a lounge or bar. (2) To sell and dispense at retail alcoholic beverages for onpremises consumption in a restaurant, hotel, dinner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-22.03.htm - 4K - Match Info - Similar pages
45-49-22.03
Section 45-49-22.03 Lawful activities upon affirmative vote. If a majority of the voters voting in any election held pursuant to this subpart vote Yes, then, upon the proper certification and declaration of the results of the election, it shall be legal, on each Sunday during the two-hour period between 12 o'clock midnight of the preceding Saturday and two o'clock, a.m., and for the remainder of Sunday after 12 o'clock noon (but not between the hours of two o'clock, a.m., and 12 o'clock noon), in every part of Mobile County, including all municipalities or parts thereof located in the county, for properly licensed persons (as provided in the Alcoholic Beverage Licensing Code, Chapter 3A, Title 28, or successor provisions of law) to do the following: (1) Sell and dispense at retail alcoholic beverages for on-premises consumption in a lounge or bar. (2) Sell and dispense at retail alcoholic beverages for on-premises consumption in a restaurant, hotel, dinner theater, convention center,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-22.03.htm - 4K - Match Info - Similar pages
35-8B-1
Section 35-8B-1 Definitions; sale of alcoholic beverages. (a) "Community development district" shall mean a private residential development that: (1) Is a size of at least 250 acres of contiguous land area; (2) has at least 100 residential sites, platted and recorded in the probate office of the county as a residential subdivision; (3) has streets that were or will be built with private funds; (4) has a social club with: (i) an 18-hole golf course of regulation size; (ii) a restaurant or eatery used exclusively for the purpose of preparing and serving meals, with a seating capacity of at least 60 patrons; (iii) social club memberships with at least 100 paid-up members who have paid a membership initiation fee of not less than two hundred fifty dollars ($250) per membership; (iv) membership policies whereby membership is not denied or impacted by an applicant's race, color, creed, religion, or national origin; and (v) a full-time management staff for the social activities of the club,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8B-1.htm - 14K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence in the fairness of the state tax system, the state shall provide an independent agency with tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer has had a full opportunity to attempt settlement with the Department of Revenue based, among other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal within the executive branch of government, this chapter provides taxpayers with a means of resolving controversies that insures both the appearance and the reality of due process and fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby levied in addition to the license taxes provided for by this chapter and municipal and county license taxes and in addition to any marked-up price made by the board on wine sold by the board a privilege or excise tax measured by and graduated in accordance with the volume of sales of table wine containing not more than sixteen and one-half percent alcohol by volume and shall be an amount equal to forty-five cents ($.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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-16.htm - 10K - Match Info - Similar pages
28-3A-6
Section 28-3A-6 Manufacturer licensing and requirements; tastings or samplings; charitable event donations. (a) Upon applicant's compliance with this chapter and the rules adopted under this chapter, the board shall issue to applicant a manufacturer license which shall authorize the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify, or compound alcoholic beverages within this state for sale or distribution within this state. No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify or compound alcoholic beverages within this state or for sale or distribution within this state or to the state, the board, or any licensee of the board, unless the person or the authorized representative of the person shall be granted a manufacturer license issued by the board. (b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or for consumption on the premises where sold except as specified under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-6.htm - 10K - Match Info - Similar pages
45-5-141.20
Section 45-5-141.20 Powers and duties; annual dues; board of trustees; referendum election. (a) This section shall apply only in Blount County. (b) A district for the delivery of fire and emergency medical services may be formed in any unincorporated area of the county pursuant to this section subject to the approval of a majority of the qualified electors who vote at a referendum election for that purpose in the proposed district and for the approval of the mandatory annual dues of the district. (c) In order to call for a referendum election for the formation of a district, a petition signed by not less than 20 percent of the registered voters who reside in the proposed district shall be presented to the county commission and the Judge of Probate of Blount County. The petition shall contain an accurate legal description of the proposed area and shall state the name of the proposed district. The petition for the establishment of a district shall be accompanied by a request for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-141.20.htm - 16K - Match Info - Similar pages
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