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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
28-3A-19.1
Section 28-3A-19.1 International motor speedway license. (a) Upon compliance by an applicant
with the provisions of this chapter, and the regulations made thereunder, the Alcoholic Beverage
Control Board may, where the application is accompanied by a certificate from the clerk or
proper officers setting out that the applicant has presented his or her application to the
governing authority of the municipality if the licensed premises is to be located therein,
or by a certificate from the clerk or proper officers of the county if the licensed premises
is to be located within the county but outside the jurisdiction of a municipality, and that
the applicant has obtained the consent and approval of the proper governing authority, issue
an international motor speedway license for any international motor speedway in the state
which marketed at least 60,000 tickets to at least two motor sport racing events at the speedway
in 1994, 1995, and 1996. Notwithstanding the provisions of subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-19.1.htm - 2K - Match Info - Similar pages
45-17-20.60
Section 45-17-20.60 Approval by county commission or city council. (a) This subpart only applies
in Colbert County. (b) The sale of draft or keg beer or malt beverages for on-premises consumption
by retail licensees of the Alabama Alcoholic Beverage Control Board is authorized within Colbert
County so long as approved by a majority vote of the county commission, or if applicable,
the city council of the muncipality where the licensee is located. The sale of draft or keg
beer or malt beverages for off-premises consumption in kegs by retail licensees of the Alabama
Alcoholic Beverage Control Board is authorized within the county only if such beverages are
sold in kegs and so long as approved by a majority vote of the county commission, or if applicable,
the city council of the municipality where the licensee is located. (c) All resolutions and
ordinances relating to the sale, consumption, and possession of bottled or canned beer shall
apply to draft or keg beer or malt beverages. (Act...
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45-35-21.01
Section 45-35-21.01 Sale of draft or keg beer by retail licensees. (a)(1) This section shall
only apply in Houston County. (2) Subsection (b) shall take effect on July 1, 2006. (b)(1)
The sale of draft or keg beer by any retail licensee of the Alcoholic Beverage Control Board
is authorized in Houston County outside of the corporate limits of any municipality in the
county. (2) Within the corporate limits of any municipality in the county, the municipal governing
body may authorize the sale of draft or keg beer by retail licensees of the Alcoholic Beverage
Control Board for on-premises consumption or off-premises consumption, or both. (Act 2006-363,
p. 958, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-21.01.htm - 1018 bytes - Match Info - Similar pages
45-39-20
Section 45-39-20 Sale of alcoholic beverages; tax. (a) It shall be unlawful for any person,
firm, corporation, or association to sell or offer to sell any alcoholic beverage in Lauderdale
County except within an incorporated municipality thereof. (b) Any tax on alcoholic beverages
levied by a municipality in Lauderdale County shall be distributed two thirds to the general
fund of the municipality where the tax is levied and collected and one-third to the General
Fund of Lauderdale County. (Act 81-1150, 3rd Sp. Sess., p. 430, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-20.htm - 861 bytes - Match Info - Similar pages
28-1-6
Section 28-1-6 Issuance of licenses for sale of intoxicating beverages in Class 1 or Class
2 municipalities. (a)(1) All other provisions of law, rules, or regulations to the contrary
notwithstanding, the Alabama Alcoholic Beverage Control Board shall absolutely have no authority
to issue any form of license in a Class 1 municipality, including, but not limited to, off-premises
consumption licenses, restaurant licenses, or club licenses, for the retail sale of any form
of intoxicating beverages, including, but not limited to, malt liquor, beer, wine, liquor,
or other alcoholic beverage regulated by the board, unless one of the following requirements
is satisfied: a. The application has first been approved by the governing body of the Class
1 municipality in which the site of the license is situated. b. The denial of approval by
the Class 1 governing body has been set aside by order of the circuit court of the county
in which the site is situated on the ground that the municipal approval...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-1-6.htm - 5K - Match Info - Similar pages
28-3-54
Section 28-3-54 Refund on overpayment or erroneous payment of taxes or licenses and of prepaid
taxes where loss sustained prior to sale at retail; petition. Where any licensee of the Alcoholic
Beverage Control Board in the payment of taxes or licenses which are paid directly to the
board, and where, by a mistake of fact or law, has paid an amount in excess of the amount
due or has made an erroneous payment, or where taxes have been prepaid to the board and the
alcoholic beverages upon which the tax has been prepaid is, prior to the sale of the same
at retail, lost or destroyed by fire, theft or casualty or is damaged by fire or other casualty
resulting in destruction of or damage to the beverages or beverage containers, the Comptroller
is authorized to draw his warrant on the Treasurer in favor of such licensee, and the Treasurer
is authorized to pay such warrant for the amount of such overpayment or erroneous payment
or prepayment of taxes or licenses. Provided, however, claims for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-54.htm - 2K - Match Info - Similar pages
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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45-17A-84
Section 45-17A-84 Regulation of alcoholic beverage sales on Sunday. The governing body of the
City of Tuscumbia 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 City of Tuscumbia
serving the general public in the city. (Act 2017-428, §1.)...
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