Code of Alabama

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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
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 and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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28-3-1
Section 28-3-1 Definitions. As used in this title, the following words shall have the following
meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES. Any alcoholic,
spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and
mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and
all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes,
which contain one-half of one percent or more of alcohol by volume, and shall include liquor,
beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of unincorporated
enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES. Except as
otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed
beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol
by volume and not in excess of thirteen and nine-tenths percent...
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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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45-28A-50
Section 45-28A-50 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)
This section shall apply only to the City of Glencoe in Etowah and Calhoun Counties. (b) The
voters of the City of Glencoe 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 Glencoe, 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. (c)
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 Glencoe
on Sunday subject to regulation by the City Council? Yes ___ No ___." (d) The election
shall be held and the officers appointed to hold the election in the manner provided...
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45-28A-60
Section 45-28A-60 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)(1)
The voters of the City of Hokes Bluff in Etowah County 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 Hokes Bluff, 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. (2) 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 Hokes Bluff seven days a week subject to regulation by the City Council?
Yes ___ No ___." (3) 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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45-37A-243
Section 45-37A-243 Regulation of sale and consumption of alcoholic beverages. The city council
of the Cities of Hoover and Vestavia Hills, Alabama, by ordinance, may each establish no more
than three entertainment districts within their respective city permitting consumption of
alcoholic beverages purchased from on-premise alcoholic beverage licensees to be consumed
by purchasers anywhere within the entertainment districts. The term on-premises as applied
to consumption of alcoholic beverages in each entertainment district shall include anywhere
within such district. (Act 2015-267, §1.)...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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45-37A-352
Section 45-37A-352 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)
In addition to any other authority for the sale of alcoholic beverages on Sunday, the City
Council of the City of Mountain Brook may authorize the sale of alcoholic beverages for on-premises
consumption in the corporate limits of the city on Sunday commencing at 10:00 a.m. (b) The
provisions of this section are supplemental and shall not be construed to repeal any other
law except to the extent of any direct conflict with this section. (Act 2019-217, §§2-3.)...

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45-37A-243.01
Section 45-37A-243.01 Regulation of sale and consumption of alcoholic beverages on Sunday (a)
In addition to any other authority for the sale of alcoholic beverages on Sunday, the City
Council of the City of Hoover may authorize the sale of alcoholic beverages for on-premises
consumption in the corporate limits of the city on Sunday commencing at 10:00 a.m. (b) This
section is supplemental and shall not be construed to repeal any other law except to the extent
of any direct conflict with this section. (Act 2019-299, §§2, 3.)...
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28-3A-20.1
Section 28-3A-20.1 Removal of resealed bottle of wine from premises of licensee. Notwithstanding
any provision of this chapter to the contrary, a person holding a license to sell alcoholic
beverages for consumption on the licensed premises may permit a customer to remove one unsealed
bottle of wine for consumption off the premises if the customer has purchased and consumed
a portion of the bottle of wine on the licensed premises. The licensee or the licensee's agent
shall either: (1) recork the bottle of wine with the original or similar type cork that is
reinserted in the bottle and the cork can only be removed by a corkscrew or similar device;
or (2) securely reseal the bottle in a bag designed so that it is visibly apparent that the
resealed bottle of wine has not been tampered with and shall provide a dated receipt for the
resealed bottle of wine to the customer. A wine bottle recorked or resealed pursuant to the
requirements of this section is otherwise subject to the requirements...
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