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28-7-14
Section 28-7-14 Regulation of grant of licenses; display thereof; separate retail licenses
for each place of sale; restrictions on wholesaler's operations; transfer of licenses; filing
fee for transfer; effect of insolvency of licensee. (a) No license prescribed in this chapter
shall be issued or renewed until the provisions of this chapter have been complied with and
the filing and license fees other than those levied by a municipality are paid to the board.
(b) Every license issued under this chapter shall be constantly and conspicuously displayed
on the licensed premises. (c) Any wine retailer may be granted licenses to maintain, operate
or conduct any number of places for the sale of table wine, but a separate license must be
secured for each place where table wine is sold. Provided there shall be no licenses issued
by the board for the sale of wine by rolling stores. (d) A malt or brewed beverage wholesale
licensee may also be granted a wine wholesaler's license. No wine...
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40-12-395
Section 40-12-395 License - Supplemental licenses; off-site sales. (a) A person licensed under
this article shall obtain a supplemental license for each additional place of business, in
a manner as prescribed by the commissioner and upon payment of an additional application fee
of five dollars ($5) for each additional location. The signage and other requirements of Section
40-12-392 shall apply to each additional place of business. Only one licensed dealer shall
operate at the same place of business. (b) Notwithstanding the requirement that sales of new
and used motor vehicles shall be made only from the permanent location of the new or used
motor vehicle dealer, such dealers may conduct sales of new and used motor vehicles from locations
off-site of their permanent locations on the following conditions: (1) The off-site sales
events shall not exceed three per dealer per license year with each sale not to exceed 10
consecutive calendar days in duration. Off-site sales of new motor...
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40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539, the
following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
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45-44A-40.01
Section 45-44A-40.01 Findings of appropriate city official; notice. The term appropriate city
official as used in this part shall mean any city official or city employee designated by
the mayor or other chief executive officer of the city as the person to exercise the authority
and perform the duties delegated by this part to the appropriate city official. Whenever the
appropriate city official of the city shall find that any building, structure, part of building
or structure, party wall or foundation, accumulation and storage of junk, inoperable motor
vehicles or parts of inoperable motor vehicles, abandoned dwellings and mobile homes, and
litter around property and vacant lots, including, but not limited to, abandoned cars and
appliances, situated in the city is unsafe to the extent that it is a public nuisance, the
official shall give the person or persons, firm, association, or corporation last assessing
the property for state taxes notice by personally serving upon the person,...
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2-26-14
Section 2-26-14 Exemptions from article. The provisions of this article do not apply to: (1)
Seed when sold directly to and in the presence of the consumer and taken from the container
properly labeled in accordance with the provisions of this article, but this provision shall
in no way exempt the vendor from the analysis given on the tag or label attached to any container;
(2) Seed or grain not intended for sowing or planting purposes if proper indication of such
intention is shown; (3) Seed in storage in or consigned to a seed-cleaning or processing establishment
for cleaning or processing; provided, that for seed to be processed and stored in the same
room from which seed are delivered for planting, sowing or resale, each bag shall bear a label
or there shall be displayed a large placard with the following words "For Processing
- Not for Sale;" further provided, that seed held in storage for interstate shipment
need be labeled only with a lot number supported by an analysis in...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
45-17A-71
Section 45-17A-71 Regulation of sales for on-premises consumption. (a) This section applies
only in the City of Sheffield in Colbert County. (b) The sale of alcoholic beverages for on-premises
consumption during certain hours after 12:00 p.m. on Sundays is authorized within the city
as provided in subsection (c). (c) The Sheffield City Council, by ordinance, may regulate
and permit the sale of alcoholic beverages for on-premises consumption after 12:00 p.m. on
Sundays by hotels and restaurants, as defined in Section 28-3-1, if such hotels and restaurants
are properly licensed retail licensees of the Alcoholic Beverage Control Board. (d) The Sheffield
City Council shall hold a referendum to determine if alcoholic beverages may be sold in hotels
and restaurants on Sundays. If a majority of the voters voting thereon vote in favor of the
question, then the sale of alcoholic beverages by properly licensed hotels and restaurants
after 12:00 p.m. on Sundays shall be authorized for on-premises...
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45-27-245.02
Section 45-27-245.02 Excise tax on storage, use, consumption of tangible personal property.
(a) An excise tax is hereby imposed on the storage, use, or other consumption in Escambia
County of tangible personal property (not including materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more the 50 tons burden) purchased at retail for storage, use,
or other consumption in Escambia County, except as provided in subsections (b), (c), and (d),
at the rate of one percent of the sales price of such property. (b) An excise tax is hereby
imposed on the storage, use, or other consumption in Escambia County of any machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property
purchased at retail at the rate of one-half percent of the sales price of any such machine;
provided, that the term machine as herein used, shall include machinery which...
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45-35-244.03
Section 45-35-244.03 Levy of excise tax. For the period of time provided for herein: (1) An
excise tax is hereby imposed on the storage, use, or other consumption in the county of tangible
personal property, not including materials and supplies bought for use in fulfilling a contract
for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft
of more than 50 tons burden, purchased at retail for storage, use, or other consumption in
the county, except as provided in subdivisions (2), (3), and (4), at the rate of one percent
of the sales price of such property. (2) An excise tax is hereby imposed on the storage, use,
or other consumption in the county of any machines used in mining, quarrying, compounding,
processing, and manufacturing of tangible personal property purchased at retail at the rate
of one-half percent of the sales price of any such machine; provided, that the term machine
as herein used, shall include machinery which is used for mining,...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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