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
45-8A-116
Section 45-8A-116 Regulation of sale of alcoholic beverages on Sunday. (a) This section applies only in the City of Oxford in Calhoun County, Cleburne County, and Talladega County. (b) The sale of alcoholic beverages on Sundays may be authorized by the city council within the corporate limits of the City of Oxford after approval by a referendum as provided in this section. If the Sunday sale of alcoholic beverages is approved by a referendum, the city council of the city, by ordinance, may permit the sale and consumption of alcoholic beverages on Sunday as determined by the city council by properly licensed retail licensees of the Alcoholic Beverage Control Board. Pursuant to this authority, the city 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. (c) The city shall hold a referendum to determine if the public favors the sale of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-116.htm - 1K - Match Info - Similar pages
45-45-21
Section 45-45-21 Regulation of sale of alcoholic beverages on Sunday. (a)(1) This section only applies to Madison County. (2) This section applies to the sale of alcoholic beverages on Sunday by retail licensees of the Alcoholic Beverage Control Board of Alabama. (b)(1) The governing body of any municipality within the county, by ordinance adopted by a simple majority, may authorize and permit the sale of alcoholic beverages within the corporate limits of the municipality on Sunday in the same manner as permitted on other days of the week. (2) The County Commission of Madison County, by resolution adopted by a simple majority, may authorize and permit the sale of alcoholic beverages within the unincorporated areas of the county on Sunday in the same manner as permitted on other days of the week. (c) The provisions of this section are cumulative and supplemental to the present power and authority of the county and municipalities located therein, and this section is not intended to, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-21.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-20.htm - 3K - Match Info - Similar pages
45-19A-10
Section 45-19A-10 Regulation of sale of alcoholic beverages on Sunday. (a) This section shall apply only to the City of Goodwater in Coosa County. (b)(1) The voters of the City of Goodwater 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 City of Goodwater, 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 or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (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 this municipality, on Sunday between 1:00 P.M. and 9:30 P.M. and on those Sundays on which occurs New Year's Eve (December 31), after 1:00 P.M.? Yes ___ No ___." (3) The election...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19A-10.htm - 3K - Match Info - Similar pages
45-19A-30
Section 45-19A-30 Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the Town of Kellyton in Coosa 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 Town of Kellyton, 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 or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (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 this municipality on Sunday after 1:00 P.M.? 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 municipal elections, and the returns thereof tabulated and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19A-30.htm - 3K - Match Info - Similar pages
45-23A-90.01
Section 45-23A-90.01 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) The sale of alcoholic beverages on Sundays may be authorized by the city council within the corporate limits of the City of Ozark in Dale County subject to approval by a referendum as provided in this section. If the Sunday sale of alcoholic beverages is approved by the referendum, the city council of the city, by ordinance, may permit the sale and consumption of alcoholic beverages subject to the referendum as determined by the city council by properly licensed retail licensees of the Alcoholic Beverage Control Board serving the general public. Pursuant to authority granted pursuant to the referendum, the city council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for on-premises or off-premises consumption, or both, and any other aspect of the Sunday sale of alcoholic beverages. (b) The city shall hold a referendum to determine whether to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23A-90.01.htm - 2K - Match Info - Similar pages
45-28A-72
Section 45-28A-72 Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the City of Rainbow City in Etowah 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 City of Rainbow City, 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 or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (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 this municipality, on Sunday between 1:00 P.M. and 9:30 P.M. and on those Sundays on which occurs New Year's Eve (December 31), after 1:00 P.M.? Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-72.htm - 3K - Match Info - Similar pages
45-16A-30.03
Section 45-16A-30.03 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) This section applies only in the City of Enterprise in Coffee County and Dale County. (b) The sale of alcoholic beverages on Sundays may be authorized by the city council within the corporate limits of the City of Enterprise subject to approval by a referendum as provided in this section. If the Sunday sale of alcoholic beverages is approved by the referendum, the city council of the city, by ordinance, may permit the sale and consumption of alcoholic beverages subject to the referendum as determined by the city council by properly licensed retail licensees of the Alcoholic Beverage Control Board serving the general public. Pursuant to authority granted pursuant to this section, the city council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for on-premises or off-premises consumption, or both, the times on Sunday when the sale of alcoholic...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16A-30.03.htm - 2K - Match Info - Similar pages
45-28-21
Section 45-28-21 Regulation of sale and distribution of alcoholic beverages on Sunday - Municipalities. (a) The voters of any municipality within Etowah 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. (b) On the ballot to be used for the election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within this municipality on Sundays as further provided for and regulated by ordinance of the municipal governing body? Yes ___ No ___." (c) The first election and any subsequent elections shall be held and the officers appointed to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-21.htm - 3K - Match Info - Similar pages
|