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8-17-220
Section 8-17-220 Authorization for retail sales of permissible items of fireworks; items for
which special fireworks permit at no time required. Permissible items of fireworks, defined
in Section 8-17-217, may be sold at retail to residents of the State of Alabama. The term
"fireworks" shall not include toy paper pistol caps which contain less than twenty-five
hundredths grains of explosive compounds, model rockets, emergency signal flares, matches,
cone, bottle, tube, and other type serpentine pop-off novelties, trick matches and cigarette
loads, the sale and use of which shall be permitted at all times without a special fireworks
permit. (Acts 1981, No. 81-409, p. 638, §11.)...
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8-17-211
Section 8-17-211 Permit for manufacture, sale, etc., of fireworks or pyrotechnics for use before
a proximate audience; record of sales; enforcement. (a) It shall be unlawful for any person
to manufacture, sell, offer for sale, or ship or cause to be shipped into or within the State
of Alabama, except as herein provided, any item of fireworks or pyrotechnics for use before
a proximate audience, without first having secured the required applicable permit, as a manufacturer,
distributor, wholesaler, retailer, or seasonal retailer, from the State Fire Marshal. Possession
of a permit is a condition prerequisite to manufacturing, selling, or offering for sale, or
shipping or causing to be shipped any fireworks or pyrotechnics for use before a proximate
audience into or within the State of Alabama, except as herein provided. This provision applies
to nonresidents as well as residents of the State of Alabama. Mail orders where consumers
purchase any fireworks or pyrotechnics for use before a...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, 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) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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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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8-17-219
Section 8-17-219 Conformance of permissible items to nomenclature of Section 8-17-217; identification
marks on items. No permissible article of fireworks or related items defined in Section 8-17-217
shall be sold, offered for sale or possessed within the state or used within the state, except
as provided in Section 8-17-216 unless it shall be properly named to conform to the nomenclature
of Section 8-17-217. Items must be identified on the shipping cases and by imprinting on the
article or retail sales container or unit "D.O.T. Class C Common Fireworks" or other
appropriate classification or identification as may be applicable or required by any federal
agency having jurisdiction over fireworks on related items; such imprint to be of sufficient
size and so positioned as to be readily recognized by law enforcement authorities and the
general public. (Acts 1981, No. 81-409, p. 638, §10.)...
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8-17-216
Section 8-17-216 Permits for sale, use, etc., of special fireworks for public displays. (a)
Nothing in this article shall be construed as applying to the shipping, sale, possession,
and use of special fireworks for public displays by holders of a permit for a public display
to be conducted in accordance with the rules and regulations governing this type of fireworks
by the Alcohol, Tobacco, and Firearms division of the United States Treasury Department, and
their requirements met and any permit or license required by them secured before application
for a state display permit is made. (b) Application for a state permit for public display
of special fireworks must be made in writing to the State Fire Marshal at least 10 days before
the display date. The State Fire Marshal may accept an application for a state permit for
public display of special fireworks less than 10 days before the display date if accompanied
by a fee of double the amount otherwise required. The application shall show...
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8-17-221
Section 8-17-221 Requirements as to storage, display, etc., of fireworks; retail sales of fireworks
from tents, motor vehicles, etc.; inspection by State Fire Marshal, etc., of premises where
fireworks are to be stored or sold. (a) Placing, storing, locating, or displaying of fireworks
in any window where the sun may shine through glass onto the fireworks so displayed or to
permit the presence of lighted cigars, cigarettes, or pipes within 10 feet of where the fireworks
are offered for sale is hereby declared unlawful and prohibited. At all places where fireworks
are stored or sold, there must be posted signs with the words "FIREWORKS - NO SMOKING"
in letters not less than four inches high. (b) No fireworks shall be sold at retail at any
permanent location where paints, oils or varnishes are for sale or use unless kept in the
original unbroken containers, nor where gasoline or other flammable liquid or gas is used,
stored or sold, if the use, storage, or sale creates an undue hazard to...
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45-23A-90.01
Section 45-23A-90.01 Regulation of sale and consumption of alcoholic beverages on Sunday. (a)
The sale of alcoholic beverages on Sundays may be authorized by the city council within the
corporate limits of the City of Ozark in Dale County subject to approval by a referendum as
provided in this section. If the Sunday sale of alcoholic beverages is approved by the referendum,
the city council of the city, by ordinance, may permit the sale and consumption of alcoholic
beverages subject to the referendum as determined by the city council by properly licensed
retail licensees of the Alcoholic Beverage Control Board serving the general public. Pursuant
to authority granted pursuant to the referendum, the city council may regulate which retail
licensees may sell alcoholic beverages on Sunday, whether the sale may be for on-premises
or off-premises consumption, or both, and any other aspect of the Sunday sale of alcoholic
beverages. (b) The city shall hold a referendum to determine whether to...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. The
gross receipts of any business and the gross proceeds of all sales which are presently exempt
under the state sales and use tax statutes are exempt from the tax authorized by this section.
Notwithstanding the foregoing, the amount authorized to be levied...
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8-17-210
Section 8-17-210 Definitions. As used in this article, the following terms shall have the meanings
ascribed to them in this section, unless clearly indicated otherwise: (1) DISTRIBUTOR. Any
person engaged in the business of making sales of fireworks for resale to all holders of the
required Alabama permits who in turn shall resell to any permit holder; or any person who
receives, brings, or imports any fireworks of any kind into the State of Alabama, except to
a holder of an Alabama manufacturer's or distributor's permit. (2) D.O.T. CLASS C COMMON FIREWORKS.
All articles of fireworks as are now or hereafter classified as D.O.T. Class C common fireworks
in the regulations of the U.S. Department of Transportation for the transportation of explosive
and other dangerous articles. (3) MANUFACTURER. Any person engaged in the making, manufacture,
or construction of fireworks of any kind within the State of Alabama. (4) PERMIT. The written
authority of the State Fire Marshal issued under the...
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