Code of Alabama

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45-8A-120
Section 45-8A-120 Regulation of sale and consumption of alcoholic beverages. (a) This section
only applies in the City of Piedmont in Calhoun County and in the police jurisdiction of the
city. (b) Alcoholic beverages may be sold each day of the week for on-premises and off-premises
consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board
in the City of Piedmont and in the police jurisdiction of the city. (c) The City Council of
the City of Piedmont, by resolution or ordinance passed by a simple majority, may regulate,
but may not prohibit, the sale of alcoholic beverages for both on-premises and off-premises
consumption each day of the week by licensed clubs and retail licensees of the Alcoholic Beverage
Control Board to the general public. Licensed clubs and retail licensees granted a license
may sell or dispense alcoholic beverages pursuant to the requirements of the license and applicable
regulations of the board. (d) The provisions of this section...
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11-51-94
Section 11-51-94 License designates place of business, etc., and authorizes conduct thereof
only at place designated; change of place of business, etc.; uniformity of license tax; classification,
etc., of licenses in certain cities. Any person desiring to engage in any trade, business,
profession, or occupation for which a license is or may be required shall designate the place
at which such trade or business or occupation or profession is carried on, and the license
to be issued under this division shall designate such place, and such license shall authorize
the carrying on of such trade, business, occupation, or profession only at the place designated
unless such person shall be granted permission by the council or other governing body to move
his place of business, trade, occupation, or profession to another place in the city or town,
and in that event such permission shall be endorsed by the clerk on such license. The same
license shall be charged and collected for all portions of...
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11-43-40
Section 11-43-40 Composition of city councils; voting by president of council. (a) Except as
provided in Section 11-43-2 as it relates to the legislative functions of the mayor in cities
and towns having a population of 12,000 or more but less than 25,000 inhabitants according
to the most recent or any subsequent federal decennial census, in cities having a population
of 12,000 or more, the following officers shall be elected at each general municipal election,
who shall compose the city council for the cities and who shall hold office for four years
and until their successors are elected and qualified, and who shall exercise the legislative
functions of city government and any other powers and duties which are or may be vested by
law in the city council or its members: (1) In cities having seven wards or less, a president
of the city council and two aldermen from each ward, to be elected by the qualified voters
of the several wards voting separately in every ward; except, that in...
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13A-11-79
Section 13A-11-79 Dealers' licenses - Issuance; conditions; display; fees. (a) The duly constituted
licensing authorities of any city, town or political subdivision of this state may grant licenses
in forms prescribed by the secretary of state, effective for not more than one year from date
of issue, permitting the licensee to sell pistols at retail within this state subject to the
following conditions, for breach of any of which the license shall be forfeited and the licensee
subject to punishment as provided in this division. The business shall be carried on only
in the building designated in the license. The license or a copy thereof, certified by the
issuing authority, shall be displayed on the premises where it can easily be read. The fee
for issuing the license shall be $.50, which fee shall be paid into the State Treasury. (b)
All records of pistol, revolver, or maxim silencer sales that are maintained or in the custody
of dealers, the chief of police, the sheriff, or the...
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23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes;
certificate of exemption. (a) The exercise of the powers granted by this article shall be
in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel
project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
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37-13-1
Section 37-13-1 Definitions. When used in this chapter, unless the context plainly indicates
otherwise, the present tense shall include the future tense, the singular shall include the
plural, the plural shall include the singular and the following words and phrases shall have
the meanings respectively ascribed to them by this section. (1) ADDITIONAL RAIL SERVICE AREA.
Any territory that is outside the boundaries or corporate limits, as the case may be, of any
of its authorizing subdivisions and that the governing body of the county, and of any city
or town, in which such territory is located has by resolution designated as an area in which
the authority may render rail transportation service. (2) AUTHORITY. Any public corporation
organized pursuant to this chapter or any law amendatory thereof or supplemental thereto.
(3) AUTHORIZING SUBDIVISION. Any county, city, or town in this state in which there are located
railroad properties and facilities and whose governing body receives an...
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45-49A-82.01
Section 45-49A-82.01 Creation of enterprise zones. In order to further the purposes of this
part, the municipal governing body is hereby authorized to create by ordinance one or more
specific areas as enterprise zones which the governing body finds are areas of pervasive poverty,
unemployment, and general economic distress, and, in order to encourage private investment,
to promote the creation of jobs within such zones, the city is hereby authorized within such
zones to initiate and carry out special programs which include, but are not limited to, the
following: (1) A reduction of municipal tax rates, municipal license rates or municipal fees
for governmental services or any combination of these, within such zones. (2) An increase
in the level or efficiency of public services within the zone including provision for the
providing of such services by nongovernment entities. (3) Reduction, removal, simplification,
or other modification of regulatory requirements applying within such...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this
section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as
amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission
outside of the corporate limits of any city in any part of which is located in Marshall County
having a city board of education may levy an additional annual fee of up to twenty-five dollars
($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax
by the county in that area in the county unless specifically exempted therefrom. (3) The governing
bodies of the City of Arab and the City of Guntersville may each respectively levy an additional
annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the
corporate limits of the municipality which the governing body of the municipality represents
or is otherwise subject to ad valorem tax by the...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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