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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-1.htm - 12K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-50.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-60.htm - 3K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-243.htm - 902 bytes - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-352.htm - 878 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-243.01.htm - 857 bytes - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-20.1.htm - 1K - Match Info - Similar pages
|