Code of Alabama

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45-15A-40
Section 45-15A-40 Regulation of sale and distribution of draft beer. (a) This section shall
apply only in the City of Heflin in Cleburne County. (b) The City of Heflin in Cleburne County
may, by ordinance, authorize the sale by licensed clubs and other retail alcoholic beverage
licensees of draft or keg beer or malt beverages, or both, for on-premises or off-premises
consumption. Licensed clubs and retail licensees when authorized by ordinance may sell or
dispense draft beer, pursuant to the requirements of their license and applicable law and
regulations of the Alabama Alcoholic Beverage Control Board. (c) Each establishment that is
licensed to sell draft beer in the City of Heflin in Cleburne County shall purchase or lease
all equipment necessary to sell the draft or keg beer or malt beverages. (Act 2015-296, §§1,
2.)...
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28-3A-19.1
Section 28-3A-19.1 International motor speedway license. (a) Upon compliance by an applicant
with the provisions of this chapter, and the regulations made thereunder, the Alcoholic Beverage
Control Board may, where the application is accompanied by a certificate from the clerk or
proper officers setting out that the applicant has presented his or her application to the
governing authority of the municipality if the licensed premises is to be located therein,
or by a certificate from the clerk or proper officers of the county if the licensed premises
is to be located within the county but outside the jurisdiction of a municipality, and that
the applicant has obtained the consent and approval of the proper governing authority, issue
an international motor speedway license for any international motor speedway in the state
which marketed at least 60,000 tickets to at least two motor sport racing events at the speedway
in 1994, 1995, and 1996. Notwithstanding the provisions of subdivisions...
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45-8A-120
Section 45-8A-120 Regulation of sale and consumption of alcoholic beverages. (a) This section
only applies in the City of Piedmont in Calhoun County and in the police jurisdiction of the
city. (b) Alcoholic beverages may be sold each day of the week for on-premises and off-premises
consumption by licensed clubs and retail licensees of the Alcoholic Beverage Control Board
in the City of Piedmont and in the police jurisdiction of the city. (c) The City Council of
the City of Piedmont, by resolution or ordinance passed by a simple majority, may regulate,
but may not prohibit, the sale of alcoholic beverages for both on-premises and off-premises
consumption each day of the week by licensed clubs and retail licensees of the Alcoholic Beverage
Control Board to the general public. Licensed clubs and retail licensees granted a license
may sell or dispense alcoholic beverages pursuant to the requirements of the license and applicable
regulations of the board. (d) The provisions of this section...
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28-1-6
Section 28-1-6 Issuance of licenses for sale of intoxicating beverages in Class 1 or Class
2 municipalities. (a)(1) All other provisions of law, rules, or regulations to the contrary
notwithstanding, the Alabama Alcoholic Beverage Control Board shall absolutely have no authority
to issue any form of license in a Class 1 municipality, including, but not limited to, off-premises
consumption licenses, restaurant licenses, or club licenses, for the retail sale of any form
of intoxicating beverages, including, but not limited to, malt liquor, beer, wine, liquor,
or other alcoholic beverage regulated by the board, unless one of the following requirements
is satisfied: a. The application has first been approved by the governing body of the Class
1 municipality in which the site of the license is situated. b. The denial of approval by
the Class 1 governing body has been set aside by order of the circuit court of the county
in which the site is situated on the ground that the municipal approval...
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45-37-20.01
Section 45-37-20.01 Temporary permit to civic center authority; permits to certain licensed
retailers. (a) The Alabama Alcoholic Beverage Control Board may grant to any civic center
authority, to which the board may have theretofore issued or may simultaneously therewith
issue a civic center liquor license under Section 45-37-20, a revocable temporary permit entitling
such civic center authority to sell or dispense in any part of its civic center for consumption
therein draft or keg beer or malt beverages. The board may revoke any such temporary permit
so granted if, in the judgment of the board, such sale or dispensing of draft or keg beer
or malt beverages is prejudicial to the welfare, health, peace, and safety of the people of
the community wherein the civic center is located or of the state. (b) The Alabama Alcoholic
Beverage Control Board may grant permits to licensed retailers to sell or dispense draft or
keg beer or malt beverages anywhere within any county wherein the board is...
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45-44-150.13
Section 45-44-150.13 Relation to other taxes. The license fees, commissions, and excise taxes
imposed herein shall be in lieu of all licenses, excise taxes, occupational taxes to the State
of Alabama or any county, city, town, or other political subdivision thereof including, but
not limited to, any and all sales and use taxes, lease taxes, utility taxes, alcoholic beverage
taxes. Provided, however, that any person, firm, or corporation who operates a restaurant,
bar, or other concession on the premises, shall be subject to the usual city and county taxes
that are normally levied upon such businesses. (Act 83-575, p. 882, § 14.)...
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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...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (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 five percent sales tax on liquor sold by entities
licensed by the Alcoholic Beverage Control Board. (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 Dallas County pursuant to this section shall be
allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County.
(2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
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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...
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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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