45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-1A-30
Section 45-1A-30 Sale or consumption of alcoholic beverages within two miles of Ivy Creek Methodist
Church. (a) Pursuant to the authority of Section 104 of the Constitution of Alabama of 1901,
on and after December 1, 2001, no person or other entity may sell any alcoholic beverage for
on-premises or off-premises consumption, nor allow the consumption of alcoholic beverages
in any bar, restaurant, or other commercial or business establishment within two miles of
the Ivy Creek Methodist Church in the Mulberry Community of Autauga County. (b) This section
shall not prevent, restrict, or affect the otherwise legal consumption of alcoholic beverages
in a private social setting within the prescribed area. (c) Any violation of subsection (a)
shall constitute a Class A misdemeanor and shall be punishable as provided by law. (d)(1)
Any licensee of the Alabama Alcoholic Beverage Control Board who is granted a license after
December 1, 2001, and who violates subsection (a) may be subject to any...
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9-14-9
Section 9-14-9 Sale of alcoholic beverages for on-premises consumption. Each state park that
has a lodging facility and restaurant may sell alcoholic beverages for on-premises consumption
Monday through Saturday, except that in those facilities which currently allow Sunday sales,
alcoholic beverages may be sold for on-premises consumption each day of the week. The provisions
of this section shall not be applicable to any state park or municipality within Chilton County.
(Act 2012-531, p. 1578, §1.)...
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45-48-20
Section 45-48-20 Regulation of sale of alcoholic beverages on Sunday. (a) The city council
of each municipality in Marshall County, where the sale of alcoholic beverages is legal, except
for Sunday sales of alcoholic beverages, by ordinance, may regulate the sale of all alcoholic
beverages including, but not limited to, draft beer and keg beer in any municipality within
the county. (b)(1) The voters of any municipality within the county may authorize the sale
of alcoholic beverages within the municipality on Sunday by an election pursuant to this section,
in the following manner: The governing body of the municipality, by resolution, may call an
election for the municipality to determine the sentiment of the voters of the municipality
residing within the corporate limits as to whether alcoholic beverages may be legally sold
or distributed on Sunday within the municipality. (2) On the ballot to be used for the election,
the question shall be in the following form: "Do you favor the...
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25-8-44
Section 25-8-44 Employment in establishment where alcoholic beverages sold; minors performing
nude or partially nude. (a) No person under the state legal drinking age shall be employed
to serve or dispense alcoholic beverages in any establishment where alcoholic beverages are
sold, served, or dispensed for consumption on the premises. (b) No person under 16 years of
age shall be employed in any establishment where alcoholic beverages are sold, served, or
dispensed for consumption on the premises. Notwithstanding the foregoing, this section shall
not prohibit the employment of persons 16 years of age or older as busboys, dishwashers, janitors,
cooks, hostesses, or seaters restricted to leading patrons to seats; nor the employment of
persons under 18 years of age as professional entertainers. (c) Members of the immediate family
of the owner or operator who are 14 or 15 years of age may be employed in such establishments
provided they do not serve, sell, dispense, or handle alcoholic...
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45-8A-125
Section 45-8A-125 Regulation of sale and distribution of alcoholic beverages on Sunday. (a)
The voters of the City of Southside in Etowah and Calhoun Counties may authorize the sale
of alcoholic beverages within the city on Sunday by an election pursuant to this section,
in the following manner: The governing body of the City of Southside, by resolution, may call
an election for the city to determine the sentiment of the voters of the city residing within
the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed
on Sunday within the city. (b) On the ballot to be used for such election, the question shall
be in the following form: "Do you favor the legal sale and distribution of alcoholic
beverages within the City of Southside on Sunday subject to regulation by the City Council?
Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the
election in the manner provided by law for holding other city elections, and the...
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28-3-24
Section 28-3-24 Extension of time of sale of alcoholic beverages on Sunday in county or municipality
where Sunday sales authorized. (a) In any county or municipality where the Sunday sale of
alcoholic beverages is otherwise authorized by law, including the sale for on-premises consumption
at a time after 10:00 a.m., the sale of alcoholic beverages on Sunday may be authorized for
on-premises consumption commencing on Sunday at 10:00 a.m., and thereafter, by the county
commission outside of the corporate limits of any municipality or the municipal governing
body within the corporate limits of a municipality by ordinance or by resolution of the appropriate
governing body. (b) This section shall not apply to any county or municipality where the sale
of alcoholic beverages on Sunday was authorized by a local law setting a later time for the
sale of alcoholic beverages on Sunday and the local law was subject to approval at a referendum
unless the application of this section to the county or...
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45-23-20.01
Section 45-23-20.01 Regulation of sales for on-premises consumption outside municipal corporate
limits. In Dale County, any license for the sale of alcoholic beverages for on-premises consumption
outside of the corporate limits of any municipality shall be subject to approval by the county
commission. (Act 2018-252, §1.)...
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