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28-3-280
Section 28-3-280 Additional state sales tax levied. In addition to all other taxes levied and
collected on the sale of any alcoholic beverage, there is hereby levied an additional state
sales tax in the amount of two percent of the retail price, excluding taxes, on the sales
of alcoholic beverages sold at retail by Alcoholic Beverage Control Board stores. Such tax
shall be in addition to any and all other taxes collected on sales. (Acts 1982, No. 82-427,
p. 675, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-280.htm - 778 bytes - Match Info - Similar pages
45-2-21.31
Section 45-2-21.31 Applicability - Subject matter. This subpart shall apply to the sale of
alcoholic beverages for consumption on the licensed selling premises on Sunday of certain
licensees of the Alcoholic Beverage Control Board of the State of Alabama. (Act 97-872, 1st
Sp. Sess., p. 224, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-21.31.htm - 605 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
45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts and
omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for sale,
or deliver within any county subject to this subpart any alcoholic, spirituous, vinous, or
fermented liquor on which the license tax herein levied has not been paid. (2) The judge of
probate, license commissioner, director of county department of revenue, or other public officer
performing like duties in such counties, his or her agent, or any peace officer of the county
shall have authority to seize without warrant any and all alcoholic, spirituous, vinous, or
fermented liquors which are on hand for or are being sold in any place operating without a
license from the Alabama Alcoholic Beverage Control Board or any such beverages on which the
license tax levied by this subpart has not been paid including the containers or packages
in which such alcoholic, spirituous, vinous, or fermented liquors are found...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.07.htm - 6K - Match Info - Similar pages
45-41A-12
Section 45-41A-12 Regulation of alcoholic beverage sales on Sunday. (a) This section applies
to the sale of alcoholic beverages in the City of Auburn on Sunday by retail licensees of
the Alcoholic Beverage Control Board for on-premises consumption. (b) The City Council of
the City of Auburn, by ordinance adopted by a simple majority, may authorize and permit the
sale of alcoholic beverages for on-premises consumption within the corporate limits of the
city 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
municipality, and this section is not intended to, nor shall it be interpreted so as to, repeal
any existing power or authority of the municipality now permitted under the general laws of
the state, or under any local or special act of the Legislature. (Act 2018-391, §§1(b),2,3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41A-12.htm - 1K - Match Info - Similar pages
45-43-20
Section 45-43-20 Regulation of sale of alcoholic beverages on Sunday. (a)(1) The sale or dispensing
of alcoholic beverages in Lowndes County for off-premises consumption on Sunday is permissible.
The Alabama Alcoholic Beverage Control Board may issue a license to licensed clubs and other
retail alcoholic beverage licensees within the county or any municipality located therein
to sell or dispense alcoholic beverages for off-premises consumption on Sundays, any other
law to the contrary notwithstanding. Licensed clubs and retail licensees granted such a license
may sell or dispense alcoholic beverages pursuant to the requirements of the license and applicable
regulations of the board. (2) If sales of alcoholic beverages are to be allowed on Sundays
within Lowndes County, before such sales shall commence, the County Commission of Lowndes
County, by resolution, shall call for a referendum within Lowndes County to determine if the
sale of alcoholic beverages on Sundays will be allowed in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-20.htm - 2K - Match Info - Similar pages
45-43-246.01
Section 45-43-246.01 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 Lowndes 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/1975/45-43-246.01.htm - 7K - 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
45-45A-30
Section 45-45A-30 Regulation of sale of alcoholic beverages on Sunday. (a) The city council
or other governing body of the City of Huntsville in Madison County is hereby authorized to
regulate and permit the sale and consumption of alcoholic beverages on Sunday upon the licensed
premises of licensees of the Alcoholic Beverage Control Board of the State of Alabama and
of the City of Huntsville. (b) The provisions of this section are cumulative and supplemented
to the present power and authority of the City of Huntsville, and this section is not intended
to, nor shall it be interpreted so as to repeal any existing power or authority of the City
of Huntsville now permitted under the general laws of the state, or under any local or special
act of the Legislature. (Act 83-734, p. 1194, §§ 1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-30.htm - 1K - Match Info - Similar pages
45-8A-72
Section 45-8A-72 Alcoholic beverages regulated. (a) This section only applies to the City of
Jacksonville in Calhoun County. (b) Alcoholic beverages may be sold each day of the week for
on-premises consumption by retail licensees of the Alcoholic Beverage Control Board in the
City of Jacksonville if approved by a majority vote of the governing body. (c) Alcoholic beverages
may be sold each day of the week for off-premises consumption by retail licensees of the Alcoholic
Beverage Control Board in the City of Jacksonville if approved by a majority vote of the governing
body. (d) The governing body of the City of Jacksonville, by resolution or ordinance passed
by a simple majority, may regulate but may not prohibit the sale of both on-premises and off-premises
consumption of alcoholic beverages each day of the week by retail licensees of the Alcoholic
Beverage Control Board to the general public. Retail licensees may sell or dispense alcoholic
beverages pursuant to the requirements of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-72.htm - 1K - Match Info - Similar pages
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