Code of Alabama

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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, 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) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages

28-3A-3
Section 28-3A-3 Authority of board to issue licenses to engage in alcoholic beverage
transactions. (a) Subject to the provisions of this chapter and regulations promulgated thereunder,
the board is authorized and empowered to issue and renew licenses to reputable and responsible
persons for the following purposes: (1) To manufacture, brew, distill, ferment, rectify, bottle
or compound any or all alcoholic beverages within or for sale within this state. (2) To import
any or all alcoholic beverages manufactured outside the United States of America into this
state or for sale or distribution within this state. (3) To distribute, wholesale or act as
jobber for the sale of alcoholic liquor. (4) To distribute, wholesale or act as jobber for
the sale of table wine and beer or either of them, to licensed retailers within the state
and others within this state lawfully authorized to sell table wine or beer. (5) To store
or warehouse any or all alcoholic beverages for transshipment inside and...
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28-4-278
Section 28-4-278 Forfeiture and condemnation proceedings generally - Appeals from judgment
of district court - Issuance of order for delivery of liquors and beverages, etc., to Alcoholic
Beverage Control Board or for restoration of same to place or person from which or from whom
seized upon entry of final judgment in proceedings under article. Whenever it shall be finally
decided that the liquors and vessels seized as provided in this article are forfeited and
ordered condemned, the judge or court entering final judgment of forfeiture shall issue to
the officer having said liquors and beverages and vessels and receptacles in custody a written
order directing him forthwith to deliver said liquors and beverages and vessels and receptacles
to the Alcoholic Beverage Control Board as provided in Section 28-4-273, except in
the case of nonfederal tax-paid liquors or beverages, which shall be publicly destroyed, and
the officer shall immediately thereafter make return of said order to the...
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45-2-21.01
Section 45-2-21.01 Applicability - Subject matter. This subpart shall apply to the sale
of alcoholic beverages for off-premises consumption on Sunday of certain licensees of the
Alcoholic Beverage Control Board of the State of Alabama. (Act 2003-236, p. 585, §2; Act
2003-238, p. 590, §2.)...
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45-23A-80
Section 45-23A-80 Sale of draft or keg beer or malt beverages. (a) This section
only applies in the corporate limits of the Town of Newton. (b) Subject to subsection (d),
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 the corporate limits
of the town. The sale of draft or keg beer or malt beverages by retail licensees of the Alabama
Alcoholic Beverage Control Board is authorized within the corporate limits of the town only
if such beverages are sold in kegs. (c) All ordinances relating to the sale, consumption,
and possession of bottled or canned beer shall apply to draft or keg beer or malt beverages.
(d) The governing body of the town shall hold a referendum to determine if draft or keg beer
may be sold for on-premises consumption. If a majority of the voters voting thereon in the
municipality vote in favor of the question, then the sale of draft or keg beer for...
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45-27A-20
Section 45-27A-20 Regulation of alcoholic beverage sales on Sunday. The City Council
of the City of Atmore in Escambia County, by ordinance, may regulate and permit the sale and
dispensing of alcoholic beverages during certain hours on Sunday, as determined by the city
council, by properly licensed licensees of the Alcoholic Beverage Control Board and the City
of Atmore, who hold licenses issued pursuant to Section 28-3A-3, and who serve the
general public in the city. (Act 2018-256, §1.)...
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45-42A-20.01
Section 45-42A-20.01 Regulation of sale of alcoholic beverages on Sunday. The City Council
of the City of Athens in Limestone County, by ordinance, 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 Athens serving the general public in the city. (Act 2017-310, § 1.)...
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45-49-21
Section 45-49-21 Identification numbers; registration; documentation. (a) Notwithstanding
any other law to the contrary, when a licensee of the Alcoholic Beverage Control Board makes
a retail sale in Mobile County, for off-premises consumption of beer or malt beverages in
a keg which is either sold or leased in the sales transaction in Mobile County, the licensee
shall affix an identification number on the keg and shall register the keg in the name of
the buyer or lessor of the keg. Documentation of the sale or lease transaction, including
verification that the purchaser was of legal drinking age, the amount of beer or malt beverage
sold in the keg, and the name of the person or entity which purchased or leased the keg shall
be retained by the licensee for 30 days from the date of the transaction. (b) For purposes
of this section, the term keg means any brewery-sealed container of beer or malt or
brewed beverage which has a capacity of not less than two gallons. (c) The Mobile County...

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45-10A-10
Section 45-10A-10 Regulation of sale and consumption of alcoholic beverages on Sunday.
(a)(1) The council of the Town of Cedar Bluff, by resolution passed by simple majority, may
regulate and permit the sale, for on-premises consumption only, of alcoholic beverages on
Sunday on the licensed premises of retail licensees of the Alcoholic Beverage Control Board
of the State of Alabama and of the town serving the general public, and located within the
corporate limits of the town. (2) The provisions of subdivision (1) shall not be effective
unless approved by a majority of those voting at a referendum election in the town. The date
of the referendum shall be set by the council. The election shall be held in the manner provided
by law for holding other municipal elections, and the returns thereof tabulated and results
certified as provided by law for municipal elections. Notice of the election shall be given
by the governing body of the municipality by publication or by posting the notice...
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