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28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or
shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal
government for army, navy or marine purposes; exemption from taxation goods purchased from
Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or
merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation,
or association of persons in another state, the seller or shipper in this state shall make
and preserve for three years a duplicate invoice bill, giving the name of the person, firm,
corporation, or association of persons to whom shipped, delivered, or sold, the date of sale
or shipment, and the quantity of the merchandise sold or shipped. The seller in this state
shall have on file a freight, express, or postal receipt for the merchandise showing that
the merchandise was turned over to a common carrier engaged in interstate commerce. If...
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28-4-285
Section 28-4-285 Conveyances, vehicles of transportation or animals used for illegal conveyance
of prohibited liquors and beverages declared contraband and forfeited to state; seizure of
said conveyances, etc., and reporting thereof by sheriffs, etc., finding same; confiscation
and condemnation generally. All conveyances and vehicles of transportation of any kind, whether
on the waters of the state, under the waters, on land or in the air, including any animals
that may be used in such transportation, whether hitched or not hitched to any vehicle so
illegally used, together with all harness and other accessories employed in such illegal transportation,
which have been or are used for the illegal conveying of any prohibited liquors or beverages
into this state or from one point in the state to another point within the state shall be
contraband and shall be forfeited to the State of Alabama, and shall be seized by any sheriff
or any other person acting under authority of law in the...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
45-35-21
Section 45-35-21 Regulation and sale of alcoholic beverages. (a) It shall be unlawful for any
person, firm, corporation or association to sell or offer for sale any spirituous or vinous
liquors in Houston County except at Alabama Alcoholic Beverage Control liquor stores and at
retail liquor establishments within the corporate limits of the City of Dothan in Houston
County and licensed by the general laws of the State of Alabama and also licensed by the City
of Dothan as herein provided. (b) Each licensee of the City of Dothan under this section,
in order to be eligible for the license, shall meet all of the licensing prerequisites and
requirements of the general laws of the State of Alabama and the rules and regulations of
the Alabama Alcoholic Beverage Control Board. It shall be unlawful for any licensee of the
City of Dothan, licensed pursuant to this section, to sell or offer for sale any spirituous
or vinous liquors without a state and a city license for such privilege. (c) Nothing...
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28-3-10
Section 28-3-10 Wholesale dealers or distributors to file monthly reports as to orders of alcoholic
beverages purchased by persons, firms, etc., without state. Every wholesale dealer or distributor
shall furnish to the board a monthly report between the first and tenth of each month for
the preceding month of all orders for alcoholic beverages enumerated and defined in this chapter
purchased through said wholesale dealer or distributor from without the state on a drop shipment
and consigned directly to the person, firm, corporation or association of persons ordering
such alcoholic beverages from without this state through such wholesale dealer or distributor.
Any wholesale dealer or distributor who fails or refuses to comply with the provisions of
this section shall be guilty of a misdemeanor and, upon conviction, shall be punished by a
fine of not less than $500.00 nor more than $1,000.00 or imprisonment in the county jail for
a period of six months or both at the discretion of the...
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25-8-44
Section 25-8-44 Employment in establishment where alcoholic beverages sold; minors performing
nude or partially nude. (a) No person under the state legal drinking age shall be employed
to serve or dispense alcoholic beverages in any establishment where alcoholic beverages are
sold, served, or dispensed for consumption on the premises. (b) No person under 16 years of
age shall be employed in any establishment where alcoholic beverages are sold, served, or
dispensed for consumption on the premises. Notwithstanding the foregoing, this section shall
not prohibit the employment of persons 16 years of age or older as busboys, dishwashers, janitors,
cooks, hostesses, or seaters restricted to leading patrons to seats; nor the employment of
persons under 18 years of age as professional entertainers. (c) Members of the immediate family
of the owner or operator who are 14 or 15 years of age may be employed in such establishments
provided they do not serve, sell, dispense, or handle alcoholic...
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28-3A-10
Section 28-3A-10 Warehouse license. Upon applicant's compliance with the provisions of this
chapter and the regulations made thereunder, the board shall issue to applicant a warehouse
license which will authorize the licensee to receive, store or warehouse alcoholic beverages
within the state for transshipment inside and outside the state. No person other than a manufacturer
or wholesaler licensee shall receive, store or warehouse alcoholic beverages with the state
for transshipment inside and outside the state without first obtaining a warehouse license
from the board. (Acts 1980, No. 80-529, p. 806, ยง10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-10.htm - 922 bytes - Match Info - Similar pages
28-3A-6
Section 28-3A-6 Manufacturer licensing and requirements; tastings or samplings; charitable
event donations. (a) Upon applicant's compliance with this chapter and the rules adopted under
this chapter, the board shall issue to applicant a manufacturer license which shall authorize
the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify,
or compound alcoholic beverages within this state for sale or distribution within this state.
No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify
or compound alcoholic beverages within this state or for sale or distribution within this
state or to the state, the board, or any licensee of the board, unless the person or the authorized
representative of the person shall be granted a manufacturer license issued by the board.
(b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or
for consumption on the premises where sold except as specified under...
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28-8-8
Section 28-8-8 Unlawful acts and offenses; penalties. (a) Unlawful acts and offenses. It shall
be unlawful: (1) For any manufacturer or importer licensed by the board to sell its brand
or brands of alcoholic beverages in the State of Alabama to any person, except through the
board in the case of spirituous liquor and wine, other than to a licensed wholesaler designated
as the exclusive wholesaler for said brand or brands. (2) For any wholesaler to sell to a
retail licensee any brand of alcoholic beverages in the State of Alabama, except in the sales
territory designated by the manufacturer or importer licensee and set forth in a written territorial
agreement authorizing the sale by such wholesaler licensee of that brand within a designated
territory; provided, however, a licensed wholesaler may, with the approval of the board, service
a territory outside the territory designated to it during periods of temporary service interruptions
when so requested by the manufacturer or importer...
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28-3-5
Section 28-3-5 Retail dealers to furnish duplicate invoices for shipments of alcoholic beverages
received from without state to board. Any retail dealer of alcoholic beverages enumerated
and defined in this chapter purchasing or receiving such commodities from without the state,
whether the same shall have been ordered or purchased through a wholesaler or jobber in this
state or by drop shipment or otherwise, shall, within 12 hours of receipt of such alcoholic
beverages, mail by registered or certified mail a true duplicate invoice of all such purchases
or receipts to the board at Montgomery, Alabama, said invoice carrying the name of the person
or firm from whom or through whom such purchases or shipments of the alcoholic beverages were
received and showing kinds and quantities. Any retail dealer failing or refusing to furnish
duplicate invoices in both the manner and time allowed shall be guilty of a misdemeanor and,
upon conviction, shall be punished by a fine of not less than...
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