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45-6A-50
Section 45-6A-50 Regulation of sale and consumption of alcoholic beverages on Sunday. The sale
of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within
the corporate limits of the Town of Midway as provided in this section. The town council,
by ordinance, may regulate and permit the sale and consumption of alcoholic beverages on Sunday
after 1:00 p.m. as determined by the town council by properly licensed retail licensees of
the Alcoholic Beverage Control Board. Pursuant to this authority, the town council may regulate
which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for
off-premises consumption, and any other aspect of the Sunday sale of alcoholic beverages.
(Act 2019-214, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6A-50.htm - 1K - Match Info - Similar pages
28-3A-20.2
Section 28-3A-20.2 Tasting of liquor or wine conducted by licensed manufacturer or its representative.
(a) Notwithstanding any provision of law, a tasting of liquor or wine may be conducted by
a licensed manufacturer or its representative inside the premises of a retail licensee that
is licensed to sell liquor for off-premises consumption only or inside a state liquor store,
in compliance with this section and Section 28-3A-25 and rules of the Alabama Alcoholic Beverage
Control Board. (b) Each state liquor store and each holder of a retail license for the sale
of liquor for off-premises consumption only may permit a licensed manufacturer or its representative
to conduct at no charge to the consumer, inside the state liquor store or the premises of
the licensee, tastings of wine and distilled spirits. These tastings may not exceed one ounce
serving of each wine, the number of wines being limited to no more than four products at any
one tasting; and one-quarter ounce serving of each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-20.2.htm - 1K - Match Info - Similar pages
45-19-20.02
Section 45-19-20.02 Rejection of license by county commission; review. In Coosa County, the
county commission shall have the right to reject any license issued for the sale of alcoholic
beverages which the local governmental entity approved for issuance to any hotel, restaurant,
grocery store, or club within 1,000 feet of a church. This power to reject the license shall
be subject to the review of the Alcoholic Beverage Control Board. (Act 94-605, p. 1119, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-20.02.htm - 776 bytes - Match Info - Similar pages
45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages
45-3A-20
Section 45-3A-20 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MARCH 14, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The city council or
other governing body of the City of Bridgeport in Jackson County, by resolution adopted by
a majority of the council, may regulate and permit the sale of alcoholic beverages during
certain hours on Sunday as determined by the city council by properly licensed retail licensees
of the Alcoholic Beverage Control Board and the City of Bridgeport serving the general public
in the city. (Act 2018-223, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-20.htm - 898 bytes - Match Info - Similar pages
45-17-243.01
Section 45-17-243.01 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 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 such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of any such institution, that is both of the following: (1) 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, not including, however, bonds or
other evidences of debts or stocks, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.htm - 3K - Match Info - Similar pages
45-48-242
Section 45-48-242 Additional tax on wholesale price of spirituous or vinous liquors. In Marshall
County, in addition to all other taxes of every kind now imposed by law, there is hereby levied
and shall be collected a county tax at the rate of five percent upon the wholesale price of
all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer
of spirituous or vinous liquors or beverages containing such liquors. The county tax herein
levied shall be collected by the board from the wholesale purchaser at the time the wholesale
purchase price is paid. The proceeds of revenues collected under this section, less costs
of administration, shall be paid into the General Fund of Marshall County and shall be distributed
as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff's
office for law enforcement purposes; and 1/3 to the county district attorney's office for
administration of the office. In the event any municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-242.htm - 1K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby 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 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 such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) 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,
not including, however, bonds or other evidences of debts or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
45-2-20.03
Section 45-2-20.03 Violations. (a) Any person violating any provision of this part shall upon
conviction be punished by a fine of not less than one dollar ($1) nor more than five hundred
dollars ($500) and may also be imprisoned in the county jail for a period of not more than
six months at the discretion of the court trying the case. (b) Any licensed establishment
which knowingly allows any person to violate any provision of this part on the premises of
a licensed establishment shall also be subject to being prosecuted and punished under the
general statutes of this state as if the violator were operating without a valid Alcoholic
Beverage Control Board license. (Act 96-458, p. 572, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-20.03.htm - 1016 bytes - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) 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 (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
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