45-11-245.02
Section 45-11-245.02 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 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, 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 such institutions) 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,...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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45-45-21
Section 45-45-21 Regulation of sale of alcoholic beverages on Sunday. (a)(1) This section only
applies to Madison County. (2) This section applies to the sale of alcoholic beverages on
Sunday by retail licensees of the Alcoholic Beverage Control Board of Alabama. (b)(1) The
governing body of any municipality within the county, by ordinance adopted by a simple majority,
may authorize and permit the sale of alcoholic beverages within the corporate limits of the
municipality on Sunday in the same manner as permitted on other days of the week. (2) The
County Commission of Madison County, by resolution adopted by a simple majority, may authorize
and permit the sale of alcoholic beverages within the unincorporated areas of the county on
Sunday in the same manner as permitted on other days of the week. (c) The provisions of this
section are cumulative and supplemental to the present power and authority of the county and
municipalities located therein, and this section is not intended to, nor...
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45-26A-31
Section 45-26A-31 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)
This section shall apply only within the corporate limits of the City of Millbrook in Elmore
and Autauga Counties. (b) The City Council of the City of Millbrook, by resolution, may regulate
and permit the sale for on premises consumption only of alcoholic beverages on Sunday after
12:00 p.m. upon the licensed premises of retail licensees of the Alcoholic Beverage Control
Board of the State of Alabama and of the City of Millbrook serving the general public including,
but not limited to, hotels and conference centers and golf courses located within the corporate
limits of the city. Any licensee granted authority to sell alcoholic beverages on Sunday pursuant
to this section shall be required to have all servers of alcoholic beverages complete responsible
vendor training in the manner provided by the Alcoholic Beverage Control Board. (c) The City
Council of the City of Millbrook, by resolution, may...
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45-45-170
dollars ($20) for unspayed dogs or cats. The license fee provided for by this section shall
be in addition to all other dog or cat licenses or fees provided for by law. (c) All fees
collected pursuant to this section shall be deposited into a separate fund in Madison County
to be used solely for the animal control shelter program established hereunder. (d) The county
commission is hereby authorized to create the position of animal control officer in Madison
County and if the position is created, the officer shall serve at the pleasure of the county
commission and shall have the duty of administering this section, subject to rules and regulations
promulgated by the county commission from time to time. The officer shall also perform such
other duties as may be required of him or her by law or required of him or her by any organization
or society under the law. (e) Any dog or cat on the property of its owner or on a leash
shall be exempt from this section. (Act 88-424, p. 626, §§ 1-5.)...
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45-1A-40
Section 45-1A-40 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) The
city council or other governing body of the City of Prattville may, by resolution passed by
simple majority, regulate and permit the sale for on premises consumption only of alcoholic
beverages on Sunday after 12:00 p.m. upon the licensed premises of retail licensees of the
Alcoholic Beverage Control Board of the State of Alabama and of the City of Prattville serving
the general public including, but not limited to, hotels with conference centers and golf
courses located within the corporate limits of the city. Any licensee granted authority to
sell alcoholic beverages on Sunday pursuant to this section shall be required to have all
servers of alcoholic beverages complete responsible vendor training in the manner provided
by the Alcoholic Beverage Control Board. (b) The provisions of this section are cumulative
and supplemental to the present power and authority of the City of Prattville, and...
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45-32A-41
Section 45-32A-41 Regulation of sale and consumption of alcoholic beverages on Sunday. The
governing body of the City of Eutaw in Greene County, by ordinance, may authorize the sale
of alcoholic beverages for on-premises and off-premises consumption on Sunday by retail licensees
of the Alcoholic Beverage Control Board which are within the corporate limits of the city.
Pursuant to this authority, the governing body of the City of Eutaw may regulate which retail
licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises
consumption, and any other aspect of the Sunday sale of alcoholic beverages. (Act 2019-367,
§2.)...
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45-3A-31
Section 45-3A-31 Regulation of alcoholic beverage sales on Sunday. The sale of alcoholic beverages
after 1:00 p.m. on Sundays may be authorized by the city council within the corporate limits
of the City of Clayton as provided in this section. The city council, by ordinance, may regulate
and permit the sale and consumption of alcoholic beverages on Sunday after 1:00 p.m. as determined
by the city council by properly licensed retail licensees of the Alcoholic Beverage Control
Board. Pursuant to this authority, the city council may regulate which retail licensees may
sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption,
and any other aspect of the Sunday sale of alcoholic beverages. (Act 2017-462, §2.)...
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45-3A-40
Section 45-3A-40 Regulation of alcoholic beverage sales on Sunday. The sale of alcoholic beverages
after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits
of the Town of Clio as provided in this section. The town council, by ordinance, may regulate
and permit the sale and consumption of alcoholic beverages on Sunday after 1:00 p.m. as determined
by the town council by properly licensed retail licensees of the Alcoholic Beverage Control
Board. Pursuant to this authority, the town council may regulate which retail licensees may
sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption,
and any other aspect of the Sunday sale of alcoholic beverages. (Act 2018-222, §2.)...
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