45-37-243.04
Section 45-37-243.04 Bonds or securities. (a) Any person before engaging in selling any alcoholic,
spirituous, vinous, or fermented liquors in any county subject to this subpart shall file
with the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties a bond in the approximate
sum of two times the average monthly tax estimated by such official which shall be due by
the applicant. The bond filed with such official shall be in such form and amount as may be
approved by such official. If a bond is filed, it shall be executed by a surety company licensed
and duly authorized to do business in Alabama, shall be payable to the county subject to this
subpart, and be conditioned upon the prompt filing of true reports, and the bond shall be
conditioned upon the payment by the applicant to the judge of probate, license commissioner,
director of county department of revenue, or other public officer...
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45-37-243.09
Section 45-37-243.09 Distribution of taxes. All taxes required to be paid by this subpart to
the judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties shall be received by him or her and
shall be distributed by him or her as follows: (1) Two percent of the taxes first shall be
paid by the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties to the general treasury of
the county for the collection and distribution of the taxes and the enforcement of this subpart.
(2) The remainder of the tax, after first deducting the two percent above provided shall be
paid to the county treasurer or like public official and be deposited by him or her in an
indigent care fund of such county provided for in this subpart. (3) The judge of probate,
license commissioner, director of county department of revenue, or other...
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45-37-243.08
Section 45-37-243.08 Appeals from assessments. Whenever any taxpayer who has duly appeared
and protested a final assessment made by the judge of probate, license commissioner, director
of county department of revenue, or other public officer performing like duties in such counties
is dissatisfied with the assessment finally made, he or she may appeal from the final assessment
to the circuit court of the county, sitting in equity, by filing notice of appeal with the
judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties and with the register of the court
within 30 days from the date of the final assessment, and in addition thereto by giving bond
conditioned to pay all costs, such bond to be filed with and approved by the register of the
court. All provisions of Section 40-2A-7, as presently drawn or as hereafter amended, pertaining
to payment of an assessment unless a supersedeas bond shall be...
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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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45-37-243.14
Section 45-37-243.14 Taxes constitute debt. The license taxes herein levied shall constitute
a debt due the counties subject to this subpart, and may be collected by civil suit brought
within three years after the tax has become due and payable. The judge of probate, license
commissioner, director of county department of revenue, or other public officer performing
like duties in such counties shall have the power to bring and prosecute any such suits in
his or her own name as judge of probate, license commissioner, director of county department
of revenue, or other public officer performing like duties in such counties for and on behalf
of the counties subject to this subpart. The provisions of this section are cumulative and
this section shall not be deemed to abridge or limit the power of the judge of probate, license
commissioner, director of county department of revenue, or other public officer performing
like duties in such counties to use all other methods of collection that are...
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45-37-243.12
Section 45-37-243.12 Enforcement of subpart. It shall be the duty of the license inspector,
judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties subject to this subpart to enforce
this subpart, including the inspection of the premises of anyone engaged in the sale of malt
or brewed beverages, alcoholic, spirituous, vinous, or fermented liquor. It shall be unlawful
for any person to interfere with or obstruct such officials, their inspectors, auditors, or
representatives in the exercise of the power and authority conferred by this subpart. (Acts
1965, No. 388, p. 533, §13.)...
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45-37-243.05
Section 45-37-243.05 Permit required. It shall be unlawful for any person having no place of
business within any county subject to this subpart to make any sale, distribution, or delivery
of any alcoholic, spirituous, vinous, or fermented liquors within such county without first
having obtained a permit to do so from the judge of probate, license commissioner, director
of county department of revenue, or other public officer performing like duties in such counties;
and such person shall be liable for and subject to the license tax fixed and specified in
this subpart; and it shall be unlawful for any person to purchase or bring into the county
any covered beverages from outside any county subject to this subpart for resale in any county
subject to this subpart without having first obtained a permit to do so from the judge of
probate, license commissioner, director of county department of revenue, or other public officer
performing like duties in such counties, provided that any person...
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45-37-243.06
Section 45-37-243.06 Records; inspection. (a) It shall be the duty of any person subject to
the license tax imposed by this subpart to keep full and complete records of all purchases
and of all other matters from which the correct amount of license tax to which such person
is subject may be ascertained; and in the event that such person shall discontinue his or
her business, he or she shall not destroy or dispose of such records until he or she shall
have given the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties 30 days' notice in writing
of his or her intent to destroy or dispose of such records. The failure of such person to
keep such records, or his or her destruction or disposition of such records without giving
such notice, shall constitute a misdemeanor. (b) Upon demand by the judge of probate, license
commissioner, director of county department of revenue, or other public officer...
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45-37-243.10
Section 45-37-243.10 Exemption. Any licensee who purchases covered beverages as agent or representative
for a private group or party to be used exclusively by such private group or party on a specified
date or occasion shall be exempt from the tax imposed by this subpart upon filing with the
judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties upon such forms that may be required
by such official, an application for such exemption and furnishing to the official satisfactory
evidence that such covered beverages will be used in strict accord with the terms of this
section. (Acts 1965, No. 388, p. 533, §11.)...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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