28-3-168
Section 28-3-168 Sale of table wine by certain wine retailers. (a) For the purposes of this section, the following words and phrases shall have the following meanings: (1) MANUFACTURER. Any person, association, or corporation engaged in the producing, bottling, manufacturing, distilling, rectifying, or compounding of liquor, alcohol, malt and brewed beverages, or vinous beverages. (2) WINE WHOLESALER, DISTRIBUTOR, OR JOBBER. Any person, association, or corporation licensed by the board to engage in the sale and distribution of table wine within counties in which this chapter applies, at wholesale only, to be sold for export or to licensees within this state authorized by their licenses to sell wine. (3) WINE RETAILER. Persons, corporations, or associations licensed by the board to engage in the retail sale of table wine to be consumed off the premises and who do not possess a state liquor license. (4) TABLE WINE. Any wine containing not more than 16.5 percent alcohol by volume. (b) In...
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28-1-5
Section 28-1-5 Minimum age for purchase, etc., of alcohol; employment of underage persons by board licensee. Notwithstanding the provisions of Section 26-1-1, it shall be unlawful for a person less than 21 years of age to purchase, consume, possess, or to transport any alcohol, liquor or malt or brewed beverages within the State of Alabama. Notwithstanding any other provision of this section, it shall not be unlawful for any Alcoholic Beverage Control Board licensee to employ any person under the legal drinking age to work, provided there is an adult in attendance at all times. It shall be permissible to employ persons in an on-premise licensed establishment under legal drinking age such as professional entertainers, show people, musicians, cashiers, hostesses, ushers, waiters and waitresses, busboys or girls, and the like, provided they do not serve, dispense or consume alcoholic beverages and there is an adult in attendance at all times. Notwithstanding the previous sentence, persons...
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45-2-21.06
Section 45-2-21.06 Referendum - Ballot. The question on the ballot shall be: "Do you favor approving the sale of alcoholic beverages for off-premises consumption on Sunday under the same license authority applicable to other days of the week on the premises of establishments, including, but not limited to: Restaurants, hotels, premises of golf courses, lounges, retail beer licenses, and other licensed premises of licensees of the Alcoholic Beverage Control Board of the State of Alabama as currently defined by Title 28 of the Code of Alabama 1975, as of September 1, 2003, and by the establishments hereafter licensed? Yes _____ No ____." (Act 2003-236, p. 585, §7; Act 2003-238, p. 590, §7.)...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected within Jefferson County pursuant to this section shall be allocated...
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28-3-54
Section 28-3-54 Refund on overpayment or erroneous payment of taxes or licenses and of prepaid taxes where loss sustained prior to sale at retail; petition. Where any licensee of the Alcoholic Beverage Control Board in the payment of taxes or licenses which are paid directly to the board, and where, by a mistake of fact or law, has paid an amount in excess of the amount due or has made an erroneous payment, or where taxes have been prepaid to the board and the alcoholic beverages upon which the tax has been prepaid is, prior to the sale of the same at retail, lost or destroyed by fire, theft or casualty or is damaged by fire or other casualty resulting in destruction of or damage to the beverages or beverage containers, the Comptroller is authorized to draw his warrant on the Treasurer in favor of such licensee, and the Treasurer is authorized to pay such warrant for the amount of such overpayment or erroneous payment or prepayment of taxes or licenses. Provided, however, claims for...
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45-37-243.01
Section 45-37-243.01 Definitions. When used in this subpart, the terms (1) hotel, (2) restaurant, (3) club, (4) corporation, (5) state liquor store, (6) liquor, (7) malt or brewed beverages, (8) wine, (9) municipality, (10) package, (11) person, (12) sale or sell, and (13) board shall have the same meaning ascribed to them by Section 1 of Title 29 of the 1940 Code of Alabama, provided, however, the term person shall not mean and include the Alabama Alcoholic Beverage Control Board, nor the members, officers, or employees thereof, while engaged in the performance of their duties under the Alabama Alcoholic Beverage Control Act, nor any liquor store or warehouse established, operated, and maintained by the Alabama Alcoholic Beverage Control Board under the act. The word licensee shall mean a person, firm, corporation, or association engaged in the sale of alcoholic beverages under a license issued by the board, and shall also include any officer, servant, agent, or employee of a...
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45-45A-40
Section 45-45A-40 Regulation and sale of alcoholic beverages. (a) Except as provided in this section, in order to provide for additional local control and regulation of the sale of alcoholic beverages in areas of the City of Madison located within Madison County, in addition to all other power and authority granted by state law, the governing body of the City of Madison is hereby authorized to regulate the days and hours of operation of establishments selling and serving alcoholic beverages, specify zones in the city in which businesses required to have retail off-premises or on-premises Alcoholic Beverage Control Board licenses may operate, issue and set fees for local business licenses for establishments selling and serving alcoholic beverages, and adopt ordinances regulating the establishments. Any authority granted herein shall not be construed to affect, modify, or amend the authority otherwise reserved to the state for the issuance and revocation of licenses for the sale of...
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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...
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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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45-49-22.03
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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