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28-10-3
Section 28-10-3 Definitions. The following terms shall have the following meanings unless the
context clearly indicates otherwise: (1) BOARD. The Alcoholic Beverage Control Board of the
State of Alabama. (2) VENDOR. A person who is licensed by the board to sell alcoholic beverages
for on-the-premises consumption and/or for off-the-premises consumption. (Acts 1990, No. 90-525,
p. 767, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-10-3.htm - 717 bytes - Match Info - Similar pages
45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax upon every
person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control
Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of any such institution, that is both of the following: (1) 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 evidences of debts or stocks, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.htm - 3K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) 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 evidences of debts or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - 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
22-15A-3
Section 22-15A-3 Definitions. As used in this chapter, the following words and phrases shall
have the following meanings: (1) BAR AND LOUNGE. Any establishment which is primarily devoted
to the serving of alcoholic beverages for consumption by patrons on the premises and in which
the serving of food is only incidental to the consumption of beverages. Although a restaurant
may contain a bar, the term "bar" shall not include the restaurant dining area.
(2) CHILD CARE FACILITY. Any facility caring for children. (3) DEPARTMENT. The Alabama Department
of Public Health. (4) EMPLOYER. Any person, partnership, association, corporation, or nonprofit
entity that employs five or more persons, including the legislative, executive, and judicial
branches of state government; and any county, city, town, or village or any other political
subdivision of the state; any public authority, commission, agency, or public benefit corporation;
or any other separate corporate instrumentality or unit of state or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-15A-3.htm - 2K - Match Info - Similar pages
28-4-127
Section 28-4-127 Duty of common carrier, etc., to file with Alcoholic Beverage Control Board
statement showing date of delivery, name and address of consignee and consignor, kind and
amount, etc., of liquor delivered. It shall be the duty of every railroad company, express
company or other common carrier and of every person, firm or corporation who shall carry or
transport any of the liquors mentioned in Section 28-4-120 into this state from any of the
points or places mentioned in Section 28-4-120 and who shall deliver such liquors or any of
them to any person, firm or corporation in this state to file with the Alcoholic Beverage
Control Board a statement, either printed or plainly written or typewritten on stout paper,
correctly stating the date on which the liquor was delivered, the name and post office address
of the consignee and consignor, the place of delivery and to whom delivered and the kind and
amount of such liquor delivered. Such statement shall be filed within three days...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-127.htm - 1K - Match Info - Similar pages
28-4-250
Section 28-4-250 Authorization and procedure generally. Prohibited liquors and beverages kept,
stored or deposited in any place in this state for the purpose of sale or unlawful disposition
or unlawful furnishing or distribution and the vessels and receptacles in which such liquors
are contained are declared to be contraband and are forfeited to the state when seized and
may be condemned for destruction as provided in this article, and prohibited liquors and beverages
may be searched for, seized and ordered to be destroyed as set forth in this article. In all
criminal prosecutions against any person for violating the provisions of the prohibition laws
of this state, the court, upon a conviction, may order the destruction of such prohibited
liquors or beverages as had been sold, offered for sale, had, kept in possession for sale
or otherwise disposed of by the defendant, or had been employed by him for use or disposition
at any unlawful drinking place or had been kept or used in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-250.htm - 1K - Match Info - Similar pages
28-4-295
Section 28-4-295 Disposition of prohibited liquors and beverages held for use as evidence upon
conviction of person possessing, etc., same. Whenever prohibited liquors and beverages, or
any of them, are seized and held for use as evidence before any court on the trial of any
person for a violation of the prohibitory laws of the state or the prohibitory ordinance of
any municipality and the person is convicted for violating such law or ordinance in any way
by his connection with or possession or ownership of the liquors and beverages, or any of
them, then, within 10 days after conviction, without any order of the court to that effect,
the custodian of the liquor or beverage is authorized to proceed and shall proceed to dispose
of the same as provided in Section 28-4-273. (Acts 1919, No. 7, p. 6; Code 1923, §4773; Code
1940, T. 29, §242.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-295.htm - 1K - Match Info - Similar pages
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - 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
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