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.)...
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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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45-16A-20.06
Section 45-16A-20.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2015 FIRST SPECIAL SESSION, EFFECTIVE AUGUST 14, 2015. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) This section shall apply to the regulation of the sale and distribution of alcoholic beverages in the City of Elba in Coffee County. (b) The city council, by resolution or ordinance, may authorize the sale and distribution of draft beer by retail licensees of the Alcoholic Beverage Control Board. Notwithstanding the foregoing, keg beer may not be sold for off-premises consumption. (Act 2015-521, 1st Ex. Sess., §§1, 2.)...
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45-16A-21.06
Section 45-16A-21.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2015 FIRST SPECIAL SESSION, EFFECTIVE AUGUST 14, 2015. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) This section shall apply to the regulation of the sale and distribution of alcoholic beverages in the City of Elba in Coffee County. (b) The city council, by resolution or ordinance, may authorize the sale and distribution of draft beer by retail licensees of the Alcoholic Beverage Control Board. Notwithstanding the foregoing, keg beer may not be sold for off-premises consumption. (Act 2015-521, 1st Ex. Sess., §§1, 2.)...
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45-21-20
Section 45-21-20 Sale of draft beer or malt beverages. The Crenshaw County Commission, by majority vote, may authorize the sale of draft beer or malt beverages in the county for on-premises and off-premises consumption by retail licensees of the Alabama Alcoholic Beverage Control Board, provided the draft beer sold for off-premises consumption may not exceed 288 ounces per customer per day which is sealed, labeled, packaged, and taxed in accordance with state and federal laws and regulations. (Act 2018-254, §2.)...
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45-26A-60.01
Section 45-26A-60.01 Sunday sales of alcoholic beverages for off-premises consumption. (a) This section shall apply only to the City of Tallassee in Elmore and Tallapoosa Counties. (b) The voters of the City of Tallassee may authorize the sale of alcoholic beverages for off-premises consumption within the municipality on Sunday between the hours of 1:00 p.m. and midnight by an election pursuant to this section, in the following manner: The governing body of the City of Tallassee, by resolution, shall hold a referendum at the next general election in the city to determine if alcoholic beverages may be sold within the municipality for off-premises consumption. (c) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale of alcoholic beverages within this municipality for off-premises consumption on Sunday between the hours of 1:00 p.m. and midnight? Yes ___ No ___." (d) The first election and any subsequent elections shall be...
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45-28-22
Section 45-28-22 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE MAY 16, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The voters in the unincorporated area of Etowah County may authorize the sale of alcoholic beverages within the unincorporated area of the county on Sunday by an election pursuant to this section, in the following manner: The county commission, by resolution, may call an election to determine the sentiment of the voters residing outside the corporate limits of any municipalities within the county, as to whether alcoholic beverages may be legally sold or distributed on Sunday in the unincorporated area of the county as further provided for and regulated by ordinance of the county commission. (b) On the ballot to be used for the election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages outside the corporate limits of any municipalities within the county on...
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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...
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45-39A-70
Section 45-39A-70 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2016 REGULAR SESSION, EFFECTIVE MAY 12, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The voters of the Town of Lexington may authorize the sale of alcoholic beverages and draft beer for on-premises and off-premises consumption within the town each day of the week except Sunday by an election pursuant to this section, in the following manner: (1) The governing body of the town, by resolution, shall call an election to determine the sentiment of the voters of the town residing within the corporate limits, as to whether or not it may determine whether alcoholic beverages and draft beer can be legally sold or distributed each day of the week except on Sunday for on-premises and off-premises consumption within the town. (2) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages and draft beer for...
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45-3A-20
Section 45-3A-20 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 14, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The city council or other governing body of the City of Bridgeport in Jackson County, by resolution adopted by a majority of the council, may regulate and permit the sale of alcoholic beverages during certain hours on Sunday as determined by the city council by properly licensed retail licensees of the Alcoholic Beverage Control Board and the City of Bridgeport serving the general public in the city. (Act 2018-223, §1.)...
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