Code of Alabama

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45-26A-71.01
Section 45-26A-71.01 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)
This section shall apply only to the City of Wetumpka. (b) The City Council of the City of
Wetumpka may authorize the sale of alcoholic beverages for on-premises consumption by restaurants,
hotels, and night clubs which are retail licensees of the Alcoholic Beverage Control Board,
within the municipality on Sunday between 12:00 p.m. (noon) and 9:30 p.m., and on those Sundays
on which New Year's Eve (December 31) occurs at any time after 12:00 p.m. (noon). Except as
authorized by law or during those hours, it shall be unlawful for any licensed vendor to sell,
dispense, or permit the consumption of alcoholic beverages on Sunday. The City of Wetumpka
may enact, by ordinance, such policies it deems appropriate to regulate any aspect of Sunday
alcoholic beverages sales. (c) The provisions of this section are cumulative and supplemental
to the present power and authority of the City of Wetumpka and...
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45-37-22.03
Section 45-37-22.03 Lawful activities upon affirmative vote. If a majority of the voters voting
in any election held pursuant to this part vote ''Yes'', then, upon the proper certification
and declaration of the results of such election, it shall be legal, on each Sunday during
the two-hour period between 12:00 o'clock midnight of the preceding Saturday and 2:00 o'clock,
A.M., and for the remainder of Sunday after 12:00 o'clock noon, but not between the hours
of 2:00 o'clock, A.M. and 12:00 o'clock noon, in every part of Jefferson County, including
all municipalities or parts thereof located in such county, for properly licensed persons,
as provided in the Alcoholic Beverage Licensing Code, Chapter 3A, Title 28, or successor provisions
of law, to do all of the following: (1) To sell and dispense at retail alcoholic beverages
for onpremises consumption in a lounge or bar. (2) To sell and dispense at retail alcoholic
beverages for onpremises consumption in a restaurant, hotel, dinner...
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45-49-22.03
Section 45-49-22.03 Lawful activities upon affirmative vote. If a majority of the voters voting
in any election held pursuant to this subpart vote Yes, then, upon the proper certification
and declaration of the results of the election, it shall be legal, on each Sunday during the
two-hour period between 12 o'clock midnight of the preceding Saturday and two o'clock, a.m.,
and for the remainder of Sunday after 12 o'clock noon (but not between the hours of two o'clock,
a.m., and 12 o'clock noon), in every part of Mobile County, including all municipalities or
parts thereof located in the county, for properly licensed persons (as provided in the Alcoholic
Beverage Licensing Code, Chapter 3A, Title 28, or successor provisions of law) to do the following:
(1) Sell and dispense at retail alcoholic beverages for on-premises consumption in a lounge
or bar. (2) Sell and dispense at retail alcoholic beverages for on-premises consumption in
a restaurant, hotel, dinner theater, convention center,...
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45-8-242
including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate
is provided herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use, or consumption
of any new or used agricultural machinery or equipment, and the county commission shall establish
a tax rate of zero for such machinery and equipment. (2) Notwithstanding any other part or
provision of this section, every person, firm, or...
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28-3A-23
Section 28-3A-23 Regulation of grant of licenses. (a) No license prescribed in this code shall
be issued or renewed until the provisions of this code have been complied with and the filing
and license fees other than those levied by a municipality are paid to the board. (b) Licenses
shall be granted and issued by the board only to reputable individuals, to associations whose
members are reputable individuals, or to reputable corporations organized under the laws of
the State of Alabama or duly qualified thereunder to do business in Alabama, or, in the case
of manufacturers, duly registered under the laws of Alabama, and then only when it appears
that all officers and directors of the corporation are reputable individuals. (c) Every license
issued under this code shall be constantly and conspicuously displayed on the licensed premises.
(d) Each retail liquor license application must be approved by the governing authority of
the municipality if the retailer is located in a municipality,...
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28-3A-6
28-3-190; as an agent for the county or municipality for collection and payment of the tax
levied by Section 28-7-18; and as an agent for the state for collection and payment of the
tax levied by Sections 28-3-200 to 28-3-205, inclusive. (2) The manufacturer licensee shall
keep and maintain all records required to be kept and maintained by manufacturer, wholesaler,
and retailer licensees for the tax so levied except that manufacturers are not required to
maintain name, address, or other personal demographic information for sales as provided
in subsection (e). (j) A manufacturer licensee engaged in the manufacture of beer in the state
may donate and deliver up to 31 gallons of the manufacturer's beer to a licensed nonprofit
special event operated by or on behalf of a nonprofit organization. Donations shall be taxed
in accordance with state and federal laws and regulations. Any beer remaining at the conclusion
of the nonprofit event shall be returned to the manufacturer for disposal....
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45-13-244
(c)(1) The County Commission of Clarke County may levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license
tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the
tax authorized to be levied upon each person, firm, or corporation engaged in the business
of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, farm machinery, and any parts of such machines or any
motor vehicle, truck trailer, semitrailer, or house trailer shall be an amount determined
by the county commission. Provided, however, when any used motor vehicle, truck trailer, semitrailer,
or house trailer is taken in trade, or in a series of trades, as a credit or part payment
on the sale of a new or used vehicle, the amount of the tax determined by the county commission
shall be paid on the net difference, that is, the...
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45-12-241
commission may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the additional privilege license tax imposed
pursuant to this section shall not apply to any person, firm, or corporation engaged in the
business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any
automobile, vehicle, truck, truck trailer, semi-trailer, house trailer, or farm machinery.
(2) The gross receipts of any business and the gross proceeds of all sales which are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) The tax authorized to be levied by the county commission pursuant to this section
shall be collected by the Department of Revenue or otherwise as provided...
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45-17-80
such books and periodicals, and to pay the salaries of such personnel, as may in the opinion
of the librarian be advisable, but to the extent not so used funds may otherwise be expended
for the maintenance of the library. All books or other property purchased with the funds produced
by this section shall be the property of Colbert County, Alabama, provided, however, that
the librarian may from time to time, sell at public or private sale or exchange any such books,
reports, periodicals, and personal property, and apply the proceeds from the sale thereof,
or the value thereof, upon the purchase of other books, reports, periodicals, and personal
property for use in the library, and the librarian may accept any gift or loan of any books,
reports, periodicals, and property for public use in the library upon such terms and conditions
as may be stipulated by the donor or lender thereof and as may be agreeable to the librarian.
The librarian may appoint such assistant librarian and other...
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45-39-81
as the librarian deems reasonable and proper for the operation of the library, or the Circuit
Court of Lauderdale County but to the extent not so used funds may otherwise be expended for
the maintenance of the library. All books or other property purchased with the funds produced
by this section shall be the property of Lauderdale County, Alabama, provided, however, that
the librarian may from time to time, sell at public or private sale or exchange any such books,
reports, periodicals, and personal property, and apply the proceeds from the sale thereof,
or the value thereof, upon the purchase of other books, reports, periodicals, and personal
property for use in the library, and the librarian may accept any gift or loan of any books,
reports, periodicals, and property for public use in the library upon such terms and conditions
as may be stipulated by the donor or lender thereof and as may be agreeable to the librarian.
The librarian may appoint such assistant librarian and other...
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