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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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35-8B-1
Section 35-8B-1 Definitions; sale of alcoholic beverages. (a) "Community development district"
shall mean a private residential development that: (1) Is a size of at least 250 acres of
contiguous land area; (2) has at least 100 residential sites, platted and recorded in the
probate office of the county as a residential subdivision; (3) has streets that were or will
be built with private funds; (4) has a social club with: (i) an 18-hole golf course of regulation
size; (ii) a restaurant or eatery used exclusively for the purpose of preparing and serving
meals, with a seating capacity of at least 60 patrons; (iii) social club memberships with
at least 100 paid-up members who have paid a membership initiation fee of not less than two
hundred fifty dollars ($250) per membership; (iv) membership policies whereby membership is
not denied or impacted by an applicant's race, color, creed, religion, or national origin;
and (v) a full-time management staff for the social activities of the club,...
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28-3A-14
Section 28-3A-14 Retail table wine license for on-premises and off-premises consumption. Upon
applicant's compliance with the provisions of this chapter and the regulations made thereunder,
the board shall issue to applicant a retail table wine license which will authorize the licensee
to purchase table wine from the board or from a licensed wholesaler in counties and municipalities
where authorized, and to sell at retail, in unopened original containers or dispense from
containers of any size, for on-premises consumption in a room or rooms or place on the licensed
premises at all times accessible to the use and accommodation of the general public, and in
original unopened containers for off-premises consumption, where such use of the proposed
location is not, at the time of the original application, prohibited by a valid zoning ordinance
or other ordinance in the valid exercise of police power by the governing body of the municipality
or county in which the outlet is located. (Acts...
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28-3A-16
Section 28-3A-16 Retail beer license for on-premises and off-premises consumption. Upon applicant's
compliance with the provisions of this chapter and the regulations made thereunder, the board
shall issue to applicant a retail beer license which will authorize the licensee to purchase
beer, including draft beer in counties or municipalities where the sale thereof is permitted,
from a licensed wholesaler and to sell at retail for on-premises consumption in a room or
rooms or place on the licensed premises at all times accessible to the use and accommodation
of the general public, and in original unopened containers for off-premises consumption, where
such use of the proposed location is not, at the time of the original application, prohibited
by a valid zoning ordinance or other ordinance in the valid exercise of police power by the
governing body of the municipality or county in which the outlet is located. (Acts 1980, No.
80-529, p. 806, §16.)...
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28-3A-17
Section 28-3A-17 Retail beer license for off-premises consumption. Upon applicant's compliance
with the provisions of this chapter and the regulations made thereunder, the board shall issue
to applicant a retail beer license which will authorize the licensee to purchase beer, including
draft beer in counties or municipalities where the sale thereof is permitted, in original
unopened containers from licensed wholesalers and to sell such beer in packaged form at retail
for off-premises consumption, where such use of the proposed location is not, at the time
of the original application, prohibited by a valid zoning ordinance or other ordinance in
the valid exercise of police power by the governing body of the municipality or county in
which the retail outlet is located. (Acts 1980, No. 80-529, p. 806, §17.)...
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28-3A-15
Section 28-3A-15 Retail table wine license for off-premises consumption. Upon applicant's compliance
with the provisions of this chapter and the regulations made thereunder, in counties and municipalities
where authorized, the board shall issue a retail table wine license for any retail outlet,
which license will authorize the licensee to purchase table wine in packaged form from the
board, or from licensed wholesalers and to sell such table wines in original unopened containers
at retail for off-premises consumption, where such use of the proposed location of the retail
outlet is not, at the time of original application, prohibited by a valid zoning ordinance
or other ordinance in the valid exercise of police power by the governing body of the municipality
or county in which the retail outlet is located. (Acts 1980, No. 80-529, p. 806, §15.)...
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28-8-2
Section 28-8-2 Designation of exclusive sales territory and exclusive wholesaler. Each manufacturer
or importer of alcholic beverages licensed by the board authorizing such licensee to sell
its alcoholic beverages within the State of Alabama, whose alcoholic beverages are sold through
wholesale licensees of the board to retail licensees of the board, shall designate exclusive
sales territories for each of its brands sold in Alabama and shall name one licensed wholesaler
for each such sales territory who, within such territory, shall be the exclusive wholesaler
for said brand or brands; provided where a manufacturer or importer licensee has more than
one brand of alcoholic beverages sold within this state, such licensee may designate the exclusive
sales territory to a different wholesaler for the sale of each of its brands and may designate
a different sales territory for each of its brands. Such manufacturer or importer licensee
shall enter into a territorial agreement, in writing,...
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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, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-10.htm - 922 bytes - Match Info - Similar pages
28-7-11
Section 28-7-11 Wine manufacturers license; registration of labels; seizure of unregistered
goods; monthly reports. Every manufacturer, or its designated representative, desiring to
sell table wines in or for resale in this state shall register with the board prior to making
any such sales. Each such manufacturer, or its designated representative, shall be required
to file with the board, prior to making any sales in Alabama a list of its labels to be sold
in this state and shall file with the board its federal certificate of label approvals or
its certificates of exemption as required by the U.S. Treasury Department. All table wines
whose labels have not been registered as herein provided for shall be considered contraband
and may be seized by the board or its agents, or any peace officer of the State of Alabama
without a warrant and said goods shall be delivered to the board and disposed of as contraband
alcohol as provided by law. All such manufacturers, or their designated...
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28-7-22
Section 28-7-22 Interlocking businesses and interests prohibited. No manufacturer and no officer
or director of any manufacturer shall, at the same time, be a wine wholesaler or retailer,
or an officer, director or stockholder or creditor of any wine wholesaler or retailer, nor
except as hereinafter provided, be the owner, proprietor or lessor of any place covered directly
or indirectly by any wine wholesaler's license or wine retailer's license or other retail
license authorizing the sale of wine in this state. No wine wholesaler and no officer or director
of any wine wholesaler shall at the same time be a manufacturer or wine retailer, or be an
officer, director, stockholder or creditor of a manufacturer or wine retailer, or be the owner,
proprietor or lessor of any place covered by any retail table wine license. No licensee licensed
under this chapter, shall directly or indirectly own any stock of, or have any financial interest
in, any other class of business licensed under this...
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