Ala. Code § 28-8-6 — Alabama Code / Title 28 / Chapter 8 / Section 28-8-6
Section 28-8-6 Board Verification of Reporting and Payment of Taxes
Status: in_force

The board shall have the authority to inspect, examine and audit the books and records of any wholesaler licensee who sells, stores or receives for the purpose of distribution, any alcoholic beverages, to verify the proper filing and to determine the accuracy of any state or local tax return required to be filed by the wholesaler, and to determine the payment of all state and local taxes when and where due with respect to any state or local tax levied on alcoholic beverages by statute. In pursuance of said authority, the board shall have the further authority to inspect, examine and audit the books and records of any person, firm, corporation, club or association who sells at retail any alcoholic beverages. Provided, however, this section imposes no duty upon the board to inspect, examine and audit with respect to local taxes on alcoholic beverages.
Ala. Code § 28-11-2 — Alabama Code / Title 28 / Chapter 11 / Section 28-11-2
Section 28-11-2 Definitions
Status: in_force

For purposes of this chapter, the following terms have the following meanings unless the context clearly indicates otherwise:

(1) ALTERNATIVE NICOTINE PRODUCT. Any product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means. The term does not include a tobacco product, electronic nicotine delivery system, or any product that has been approved by the FDA for sale as a tobacco cessation product or for other medical purposes and that is being marketed and sold solely for that purpose.

(2) BOARD. The Alabama Alcoholic Beverage Control Board.

(3) CHILD-RESISTANT PACKAGING. Liquid nicotine container packaging meeting the requirements of 15 U.S.C. § 1472a.

(4) COMMISSIONER. The Commissioner of the Department of Revenue.

(5) DELIVERY SALE. The delivery sale of tobacco, tobacco products, electronic nicotine delivery systems, e-liquids, or alternative nicotine products.

(6) DISTRIBUTION. To sell, barter, exchange, or give for promotional purposes or for gratis.

(7) ELECTRONIC NICOTINE DELIVERY SYSTEM. Any electronic device that uses a battery and heating element in combination with an e-liquid or tobacco, or substitutes thereof, to produce a vapor that delivers nicotine or other substances to the individual inhaling from the device to simulate smoking, and includes, but is not limited to, products that may be offered to, purchased by, or marketed to consumers as an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen, vape tool, vaping device, or any variation of these terms. The term also includes any e-liquid intended to be vaporized in any device included in this subdivision.

(8) ELECTRONIC NICOTINE DELIVERY SYSTEM RETAILER. Any retail business which offers for sale electronic nicotine delivery systems.

(9) E-LIQUID. A liquid that contains nicotine or other substances and may include flavorings or other ingredients that are intended for use in an electronic nicotine delivery system. The term includes e-liquid substitutes, tobacco substitutes, and any other product that may be used in conjunction with an electronic nicotine delivery system, or other substances. The term also includes “consumable vapor product” as the term is defined in Section 40-23-1.

(10) E-LIQUID MANUFACTURER. Any person who manufactures, fabricates, assembles, processes, mixes, prepares, labels, repacks, or relabels an e-liquid to be sealed in final packaging intended for consumer use. This term includes an owner of a brand or formula for an e-liquid who contracts with another person to complete the fabrication and assembly of the product to the brand or formula owner’s standards.

(11) FDA. The United States Food and Drug Administration.

(12) LIQUID NICOTINE CONTAINER. A bottle or other container of a liquid product that is intended to be vaporized and inhaled using an electronic nicotine delivery system. The term does not include a container holding liquid that is intended for use in a vapor product if the container is prefilled and sealed by the manufacturer and is not intended to be opened by the consumer.

(13) MINOR. Any individual under 21 years of age.

(14) PERSON. Any natural person, firm, partnership, association, company, corporation, or other entity. The term does not include a manufacturer or wholesaler of tobacco or tobacco products nor does it include employees of the permit holder.

(15) PROOF OF IDENTIFICATION. Any one or more of the following documents used for purposes of determining the age of an individual purchasing, attempting to purchase, or receiving tobacco, tobacco products, electronic nicotine delivery systems, or alternative nicotine products:

a. A valid driver license issued by any state and bearing the photograph of the presenting individual.

b. A United States Uniform Service Identification and Privilege Card.

c. A valid passport.

d. A valid identification card issued by any state agency for the purpose of identification and bearing the photograph and date of birth of the presenting individual.

e. For legal mail order purposes only, a valid signed certification that will verify the individual is 21 years of age or older.

(16) RESPONSIBLE VENDOR PROGRAM. A program administered by the board to encourage and support vendors in training employees in legal and responsible sales practices.

(17) SAMPLER. Any business or person who distributes tobacco, tobacco products, electronic nicotine delivery systems, e-liquids, or alternative nicotine products for promotional purposes.

(18) SELF-SERVICE DISPLAY. A display that contains tobacco, tobacco products, electronic nicotine delivery systems, e-liquids, or alternative nicotine products and is located in an area openly accessible to purchasers at retail and from which the purchasers can readily access tobacco or tobacco products without the assistance of the tobacco permit holder or an employee of the permit holder. A display case that holds tobacco or tobacco products behind locked doors does not constitute a self-service display.

(19) SPECIALTY RETAILER OF ELECTRONIC NICOTINE DELIVERY SYSTEMS. A business establishment at which any of the following are true:

a. The trade name includes the words vape, vapor, or any variation of the terms which may indicate that the business sells electronic nicotine delivery systems, e-liquids, or alternative nicotine products.

b. The provided list of intended inventory includes 50 percent or more of electronic nicotine delivery systems or alternative nicotine products, or both, by quantity, by value, or both.

c. At any time after a permit has been issued, the inventory maintained by the business includes 50 percent or more of electronic nicotine delivery systems or alternative nicotine products, or both, by quantity, by value, or both.

d. Twenty percent or more of the public retail floor space is allocated for the offering, displaying, or storage of electronic nicotine delivery systems.

e. Twenty percent or more of the total shelf space, including retail floor shelf space and shelf space in areas accessible only to employees, is allocated for the offering, displaying, or storage of electronic nicotine delivery systems.

f. The retail space features a self-service display for electronic nicotine delivery systems.

g. Samples of electronic nicotine delivery systems are offered to customers.

h. Liquids intended to be vaporized through the use of an electronic nicotine delivery system may be produced at the facility or may be produced by the owner of the establishment or any of its agents or employees.

(20) TOBACCO or TOBACCO PRODUCT. Any product made or derived from tobacco that is intended for human consumption, including any component, part, or accessory of a tobacco product, except for raw materials other than tobacco used in manufacturing a component, part, or accessory of a tobacco product, but does not include an article that is a drug under Section 201(g)(1) of the Federal Food, Drug, and Cosmetic Act, a device under Section 201(h) of the Federal Food, Drug, and Cosmetic Act, or a combination product described in Section 503(g) of the Federal Food, Drug, and Cosmetic Act.

(21) TOBACCO PERMIT. A permit issued by the board to allow the permit holder to engage in the distribution of tobacco, tobacco products, electronic nicotine delivery systems, e-liquids, or alternative nicotine products at the location identified in the permit.

(22) TOBACCO SPECIALTY STORE. A business that derives at least 75 percent of its revenue from tobacco or tobacco products.

(23) TOBACCO SUBSTITUTE. Products, including electronic nicotine cigarettes or other electronic or battery-powered devices, which contain or are designed to deliver nicotine or other substances into the body through the inhalation of vapor and which have not been approved by the FDA for tobacco cessation or other medical purposes.
Ala. Code § 28-11-5 — Alabama Code / Title 28 / Chapter 11 / Section 28-11-5
Section 28-11-5 Tobacco Prevention Materials; Funding
Status: in_force

The board may use funding, if available, from the Department of Mental Health, other state or federal agencies, grants, and private or public organizations to enforce this chapter and to provide and distribute prevention materials related to tobacco, tobacco products, alternative nicotine products, e-liquids, and electronic nicotine delivery systems to retail tobacco merchants and specialty retailers of electronic nicotine delivery systems. The materials shall provide information regarding state and federal laws that prohibit access to tobacco, tobacco products, alternative nicotine products, e-liquids, and electronic nicotine delivery systems by individuals under 21 years of age and other appropriate information. The board may also provide consultation services for establishing programs to minimize or eliminate sales of tobacco, tobacco products, alternative nicotine products, e-liquids, and electronic nicotine delivery systems to individuals under 21 years of age pursuant to the responsible vendor program.
Ala. Code § 28-12-42 — Alabama Code / Title 28 / Chapter 12 / Section 28-12-42
Section 28-12-42 License Revocation
Status: in_force

The board may suspend or revoke a license in accordance with Section 28-3A-24 or 28-3A-26; provided, however, the board may suspend a license without a hearing in situations of imminent danger to the public or for purposes of protecting the public welfare, peace, safety, and health of the residents of the state.
Ala. Code § 28-4-295 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-295
Section 28-4-295 Disposition of Prohibited Liquors and Beverages Held for Use as Evidence Upon Conviction of Person Possessing, Etc., Same
Status: in_force

Whenever prohibited liquors and beverages, or any of them, are seized and held for use as evidence before any court on the trial of any person for a violation of the prohibitory laws of the state or the prohibitory ordinance of any municipality and the person is convicted for violating such law or ordinance in any way by his connection with or possession or ownership of the liquors and beverages, or any of them, then, within 10 days after conviction, without any order of the court to that effect, the custodian of the liquor or beverage is authorized to proceed and shall proceed to dispose of the same as provided in Section 28-4-273.
Ala. Code § 28-4-261 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-261
Section 28-4-261 Search Warrant for Seizure of Prohibited Liquors and Beverages, Etc., Generally - Limitation Period for Execution and Return of Warrant
Status: in_force

The warrant must be executed and returned to the judge of the district court by whom it was issued within 10 days from the date of issuance. After that time, if it has not been executed, it is void.
Ala. Code § 28-3-190 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-190
Section 28-3-190 Levy of Tax; Collection; Disposition of Proceeds by Localities; Enforcement and Administration; Penalties; Exclusive Nature of Tax
Status: in_force

(a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores, or receives for the purpose of distribution, to any person, firm, corporation, club, or association within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof.

(b) Collection. The tax levied by subsection (a) of this section shall be added to the sales price of all beer sold, and shall be collected from the purchasers. It shall be unlawful for any person who is required to pay the tax in the first instance to fail or refuse to add to the sales price and collect from the purchaser the required amount of tax, it being the intent and purpose of this provision that the tax levied is in fact a tax on the consumer, with the person, firm, corporation, club or association who pays the tax in the first instance acting merely as an agent of the county or municipality for the collection and payment of the tax.

The tax levied by subsection (a) of this section shall be collected by a return in the form as prescribed or approved by the collection authority of the county or municipality, which shall be filed by the wholesaler with the wet county and wet municipality where sold postmarked not later than the 15th day of the month following the month during which the beer is sold, which return shall be accompanied by the remittance of the tax due; provided, where the taxes are timely paid, the tax due shall be discounted by two and one-half percent, which discount shall, subject to the provisions of Section 28-3-195, be retained by the wholesaler for collecting the tax.

The county and municipality each shall have the authority to inspect, examine and audit the books and records of any person, firm, corporation, club, or association who sells, stores, or receives for the purpose of distribution, any beer, to determine the accuracy of any return required to be filed with it.

The county shall have the authority to require any beer wholesaler not having a place of business within that county, who makes any sale, distribution or delivery of beer within the county to first obtain a permit from the beer tax collection authority of the county collecting the tax levied by this article.

The county and municipality shall have the authority to require any wholesale beer licensee, who sells, distributes or delivers beer within the county, to file with the tax collection authority a bond in the penal sum not to exceed twice the amount of the average monthly tax due by the licensee to such authority estimated by such tax collection authority, conditioned upon the payment of the tax on beer levied by this article to become due by the licensee.

(c) Disposition of proceeds. The proceeds of the tax levied by subsection (a) of this section shall be paid and distributed as follows:

(1) Except as hereinafter provided in subdivision (2) or (3) of this subsection (c), one and six hundred twenty-five thousandths cents (1.625 cents) per four fluid ounces or fractional part thereof shall be paid by wholesale licensees on their sales either into the treasury of the wet municipality in which the beer was sold or delivered by a wholesaler to a retailer within its corporate limits, or, where sold outside the corporate limits of any municipality, into the treasury of the wet county in which the beer was sold or delivered by the wholesaler to a retailer.

(2) Provided, however, such tax shall otherwise be paid and disposed of in the following counties, as hereinafter set forth:

a. Autauga County: The entire amount of the tax collected on sales outside of the area comprised by the corporate limits and police jurisdictions of the Cities of Prattville and Autaugaville shall be paid to the Autauga County Commission. Outside the corporate limits but within the police jurisdictions of the municipalities, two-thirds of the amount of the tax shall be paid to the county commission and one-third shall be paid to the respective municipality. Within the actual corporate limits of Autaugaville and Prattville, two-thirds of the tax shall be paid to the governing body of the respective municipality and one-third shall be paid to the county commission.

b. Baldwin County: The taxes shall be paid as follows:

1. All the taxes collected on sales within the corporate limits of any municipality shall be paid to the municipality.

2. One-half the taxes collected on sales within the police jurisdiction of any municipality shall be paid to the municipality and the remaining one-half shall be paid to the county.

3. All of the taxes on sales outside the corporate limits of any municipality and outside of any police jurisdiction shall be paid to the local board of education with the funds to be used for capital outlay, maintenance of existing buildings and instructional materials.

c. Calhoun County: The entire amount of the tax shall be collected by the Calhoun County Probate Judge and paid to the Calhoun County Commission. All such taxes, after first reimbursing the county general fund for expenses incurred in administration and enforcement of the tax, shall be distributed as follows:

1. Six-ninths of the total amount of the tax shall be turned over by it to the custodian of county school funds. The county board of education shall immediately divide the funds with the city boards of education within the county on the same basis as the total calculated costs of the Foundation Program for the local boards of education within the county.

2. One-ninth of the total amount of the tax or $150,000.00, whichever is greater, shall be paid to the Calhoun County Economic Development Council.

3. The balance of the total amount of the tax shall be distributed to certain municipalities as follows:

4. All reference in the general bill to county or municipalities shall apply to the probate judge or his designated agent in Calhoun County.

d. Chambers County: The entire amount of the tax shall be paid to the Chambers County Commission or like governing body of Chambers County, which, after the payment of all cost of collection and enforcement, shall distribute the net proceeds as follows:

1. Fifty percent be prorated among the local boards of education for educational purposes on the basis of the previous year’s net enrollment of pupils;

2. Fifty percent be prorated among the Chambers County Commission General Fund and the municipalities within the county, with each municipality receiving the amount that its population bears to the entire population of the county, and the general fund of the county receiving the amount that the population of the county outside the corporate limits of the municipalities bears to the entire population of the county according to the latest federal census. In the event of the incorporation of any new municipalities, the proration shall be based on the official population of the municipality at the time of incorporation. Any annexation shall accrue to the city annexing according to the population annexed.

3. Fifteen percent of the amount prorated to the county general fund in subparagraph 2 of this paragraph shall be prorated among the fire and rescue squads located within the county.

e. Choctaw County: The entire amount of tax shall be paid to the probate judge and, after reimbursement of two and one-half percent for services distributed as follows:

1. One-ninth to the county general fund from which $7,000.00 shall be credited to:

(i) One-third to the Choctaw County Rescue Squad.

(ii) One-third to the Choctaw County Historical Society.

(iii) One-third to the Choctaw County Library System.

2. Of remainder, $20,000.00 to Choctaw County Board of Education.

3. Remainder up to $90,000.00 to the county and municipalities on the basis of population.

4. Of revenue in excess of $90,000.00, 20 percent to the county board of education and remainder to the county and municipalities on the basis of population.

f. Colbert County: One cent per twelve fluid ounces or fractional part thereof on all beer sold, within the county shall be paid to the probate judge and the proceeds shall be distributed by him or her as follows:

Two-fifths to the hospital fund of the county;

One-fifth to the county board of education for the benefit of the schools outside of the Cities of Sheffield and Tuscumbia;

One-tenth to the Tuscumbia Board of Education for the benefit of the schools of the City of Tuscumbia;

One-tenth to the Sheffield Board of Education for the benefit of the schools of Sheffield; and

One-fifth to the general fund of the county.

For such services, the probate judge shall be entitled to commissions of two and one-half percent of all taxes collected.

The remainder of the tax shall be paid to the municipalities where sold.

g. Conecuh County: The entire amount of the tax shall be paid to the Treasurer of Conecuh County, who, after first reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall distribute the remainder of the proceeds of the tax as follows: one-third to be prorated between the municipalities of Evergreen, Repton and Castleberry upon the basis of their respective populations; one-third to be paid over to the general fund of the county; and one-third to be paid to the Conecuh County Board of Education to be expended for educational purposes.

h. Coosa County: The tax proceeds shall be paid by wholesalers as follows:

1. One cent per container sold within the corporate limits of the municipalities within the county shall be paid directly to the municipalities where sold.

2. The remainder of the tax shall be paid to the Coosa County Commission and shall be distributed as follows:

(i) Fifty percent shall be deposited in the public school fund of the county to be used solely for public school purposes of Coosa County.

(ii) Fifty percent shall be deposited in the general fund of the county for general purposes of the county.

i. Dale County: Any law to the contrary notwithstanding, in Dale County, the proceeds of the beer tax collected pursuant to this article shall be paid to the county commission and distributed as follows:

1. 44.17 percent to the Dale County Commission;

2. The remaining 55.83 percent of the tax shall be distributed to each municipality according to beer sales in its respective corporate limits.

j. Dallas County: The entire amount of the tax collected on sales outside of the area comprised by the corporate limits and police jurisdiction of the City of Selma shall be paid to the Dallas County Commission, except that the entire tax collected on beer sales inside the corporate limits and police jurisdiction of the Town of Orrville shall be paid as follows: 72.23 percent shall be paid to the town and 27.77 percent shall be paid to the Dallas County Commission.

The tax collected on sales inside the corporate limits of the City of Selma and its police jurisdiction shall be paid as follows: 72.23 percent to be paid to the city and its board of education, with one-third of such 72.23 percent to be paid to the city and two-thirds of such 72.23 percent to be paid to the city board of education (the Board of Education of the City of Selma); and 27.77 percent to be paid to the Dallas County Commission.

k. Elmore County: The entire amount of tax shall be paid to the Elmore County Commission or other governing body of Elmore County and the net revenue, after first reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall be distributed as follows: One-half of the net revenue from the tax shall be paid to Elmore County Board of Education; one-half the tax collected on sales inside the corporate limits of any municipality within the county and one-fourth of the taxes collected on sales made within the police jurisdiction of any municipality in the county shall be paid to such municipality; and the balance shall be paid into the Elmore County General Fund.

l. Escambia County: The entire amount of tax shall be paid to the Judge of Probate of Escambia County and the net revenue, after first reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall be distributed, as follows: Two and one-half percent to the judge of probate; 60 percent of the remainder to be prorated among the municipalities within the county upon the basis of their respective populations; and 40 percent of the remainder to be prorated among the local boards of education for educational purposes on the basis of the previous year’s net enrollment of pupils.

m. Etowah County: The entire amount of tax shall be paid to the Etowah County Commission and the net revenue, after first reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall be distributed, as follows:

1. For beer delivered for retail sale within the corporate limits of a municipality having a board of education, all such proceeds shall be distributed according to the following percentages: 20.83 1/3 percent to the Etowah County General Fund; 20.38 1/3 percent to the local boards of education of Etowah County, to be divided pro rata among them in accordance with the most recent average daily membership figures, to be used only for capital outlay purposes, renovation and repairs; 58.33 1/3 percent to the general fund of the municipality.

2. For beer delivered for retail sale outside the city or town limits, but within the police jurisdiction, of a municipality having a board of education, all such proceeds shall be distributed according to the following percentages: 12.50 percent to the Etowah County Board of Education, to be used for capital outlay purposes, renovation and repairs; 20.83 1/3 percent to the local boards of education in Etowah County to be divided pro rata among them in accordance with the most recent average daily membership figures, to be used for capital outlay purposes, renovation, and repairs; 29.16 2/3 percent to the general fund of the municipality; 37.50 percent to the Etowah County General Fund.

3. For beer delivered for retail sale within the city or town limits of a municipality not having a board of education, all such proceeds shall be distributed according to the following percentages: 20.83 1/3 percent to the Etowah County General Fund; 20.83 1/3 percent to the local boards of education in Etowah County, to be divided pro rata among them in accordance with the most recent average daily membership figures, to be used for capital outlay purposes, renovation and repairs; 33.33 1/3 percent to the general fund of the municipality; 25.00 percent to the Etowah County Board of Education to be used for capital outlay purposes, renovation and repairs;

4. For beer delivered for retail sale outside the city or town limits, but within the police jurisdiction of a municipality not having a board of education, all such proceeds shall be distributed according to the following percentages: 16.66 2/3 percent to the general fund of the municipality; 20.83 1/3 percent to the local boards of education within Etowah County to be divided pro rata among them in accordance with the most recent average daily membership figures, to be used for capital outlay purposes, renovation and repairs; 25.00 percent to the Etowah County Board of Education, to be used for capital outlay purposes, renovation and repairs, 37.50 percent to the Etowah County General Fund.

5. For beer delivered for retail sale in locations which are within the boundaries of Etowah County, Alabama, but not within the corporate limits or police jurisdiction of any municipality, all such proceeds shall be distributed according to the following percentages: 20.83 1/3 percent to the local boards of education in Etowah County divided in accordance with the most recent average daily membership figures to be used for capital outlay purposes, renovation or repairs; 25.00 percent to the Etowah County Board of Education, to be used for capital outlay purposes, renovation or repairs; 54.16 2/3 percent to the Etowah County General Fund.

6. For draft beer sold and delivered within all areas in Etowah County, all proceeds shall be distributed according to the following percentage: 83.33 1/3 percent to the local boards of education in Etowah County to be divided pro rata among them in accordance with the most recent average daily membership figure to be used for capital outlay purposes, renovation and repairs; 16.66 2/3 percent to the municipalities in Etowah County within which draft beer is sold at retail, to be divided among them pro rata according to the population.

n. Greene County: The entire amount of the tax shall be paid to the Judge of Probate of Greene County and distributed by him or her as follows: two and one-half percent to the probate judge as commission for collection and administration; two-fifths of the remainder to the general fund of the county; two-fifths of the remainder to the county board of education; and one-fifth prorated among the municipalities within the county upon the basis of their respective populations.

o. Hale County: The entire amount of tax shall be paid to the Hale County Commission or like governing body of Hale County and the net revenue, after first reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall be prorated among the county and municipalities therein upon the basis of their respective populations.

p. Jefferson County: The tax as provided in subsection (a) of this section shall be paid by wholesalers to the Director of Revenue of Jefferson County. The tax received by the Director of Revenue shall be divided into Funds A, B and C. Fund A shall receive four-ninths of the tax received; Fund B shall receive two-ninths of the tax received; and Fund C shall receive three-ninths of the tax received. Funds A, B and C shall be distributed by the Director of Revenue on a monthly basis as follows:

1. Two percent of the net tax collected and placed in Fund A shall be paid to the general treasury of the county for the collection and distribution of the tax, and for the enforcement of the provisions of this article. The remaining amount in Fund A shall be distributed as follows:

(i) Two-eighths shall be paid to the county board of education for the payment of salaries of public school teachers.

(ii) Three-eighths shall be retained in the general treasury of the county.

(iii) Three-eighths shall be distributed to the incorporated municipalities within the county upon the basis of their respective populations, according to the federal census at the time the distribution is made.

2. Fund B shall be distributed to the municipalities in the county on the basis of the percentage of the beer taxed which was delivered to a retailer within the respective corporate limits of each municipality in the county.

3. Fund C shall be distributed as follows:

(i) Fifty percent, or $2,000,000.00 annually, whichever is the greater, shall be paid to the Birmingham-Jefferson County Transit Authority or its successor.

(ii) The balance shall be divided between the county and the incorporated municipalities within the county upon a population basis with the municipal share determined by the respective populations of the municipalities, and the county share by the population of the unincorporated areas thereof, according to the last federal census at the time the distribution is made.

(iii) Of the total amount of the county share, five percent shall be allocated for fire protection and paramedic services and equipment in fire districts in the unincorporated areas of the county. Such distribution shall be made to each such fire district on a pro rata basis that the number of homes and businesses served in that district bears to the total number of homes and businesses served in all such fire districts in the unincorporated areas.

q. Lee County: The entire amount of tax shall be paid to the Lee County Commission or like governing body of Lee County and shall be distributed to the custodian of the county school fund, the custodian of the Opelika City School Fund and the custodian of the Auburn City School Fund on the same basis as the total calculated costs of the Foundation Program for the local boards of education within the county. Provided however that any subsidy received shall be paid to the City of Auburn.

r. Lowndes County: The tax proceeds shall be paid by wholesalers as follows:

1. One cent shall be distributed to municipalities in the following manner:

(i) One-third to municipalities that have an existing beer tax distributed on a population basis.

(ii) Two-thirds to go to all municipalities including those that have an existing beer tax distributed on a population basis.

2. One cent to be distributed as follows:

(i) One-twelfth to the county board of education and three-twelfths to the probate judge for services rendered.

(ii) Two-thirds to the county commission for the performance of services.

3. The remainder to be equally divided between the public school fund and the juvenile service trust fund account.

s. Macon County: The entire amount of tax shall be paid to the Macon County Commission or like governing body of Macon County and the net revenue, after first reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall be distributed by it as follows: Six-twelfths of the net proceeds shall be paid into the general fund of the county to be used for governmental purposes of the county as other moneys in the general fund; four-twelfths shall be apportioned and distributed to the City of Tuskegee and shall be deposited into its general fund to be used for governmental purposes of the city as other moneys in the general fund of the city are used; one-twelfth shall be apportioned and distributed to the Town of Notasulga and deposited into the general fund of the town to be used for governmental purposes of the town as are other moneys in the general fund of the town; one-twelfth shall be apportioned and distributed to the Town of Franklin and deposited into the general fund of the town to be used for governmental purposes of the town as are other moneys in the general fund of the town.

t. Madison County: The proceeds of the tax shall be paid by wholesalers to the county commission or like governing body and shall be distributed as follows:

1. One-eighteenth to the county general fund.

2. The remainder of the tax shall be distributed to the municipality where sold, including its police jurisdiction. Provided, however, that the following municipalities shall receive a dollar amount no less than the dollar amount actually received during the base year 1982:

Gurley

New Hope

Owens Crossroads

Triana

Madison

u. Marengo County: The entire amount of the tax shall be paid to the Probate Judge of Marengo County, who shall receive two and one-half percent of all taxes collected as compensation for administering this article and the remainder of the net revenue, after first reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall be distributed by him or her as follows: The municipalities shall receive the taxes paid on all sales within the corporate limits and police jurisdiction of each municipality, and the county shall receive the tax on all sales made outside the corporate limits and police jurisdictions of all municipalities within the county.

v. Mobile County: The entire amount of tax shall be paid to the License Commissioner of Mobile County and the net revenue, after first reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall be distributed by him or her as follows: One-half to the governing body of the municipality where the malt or brewed beverages are sold within its corporate limits; and the remainder to the Board of School Commissioners of Mobile County.

w. Perry County: The tax shall be paid to the county governing body and be distributed as follows:

1. Except as hereinafter provided in subparagraph 2 of this paragraph, the proceeds shall be distributed as follows:

(i) The taxes collected on sales within the corporate limits of the Municipality of Marion shall be paid to the municipality.

(ii) The taxes collected on sales within the corporate limits of the Municipality of Uniontown shall be paid to the municipality.

(iii) The taxes collected on sales outside the police jurisdiction of a municipality and outside the corporate limits of any municipality shall be retained by the county.

(iv) The taxes collected on sales outside of a municipality’s corporate limits but within the municipality’s police jurisdiction shall be distributed in the following manner:

Three-fourths of the tax proceeds shall be retained by the county.

One-fourth of the tax proceeds shall be paid to the municipality controlling the police jurisdiction.

2. Until the conditions set forth in this subparagraph 2 have been satisfied, one-ninth shall be deducted from each of the foregoing distributions and retained by Perry County and earmarked for the purpose of purchasing mechanical voting machines with lever action and curtain and creating an election expense fund in the amount of $20,000.00. The voting machines shall be purchased by May 1, 1982, and the election expense fund shall be used to pay board of registrars members’ compensation and for election supplies and materials, election handling, storage and other expense. When the cost of the voting machines and election expense fund have been collected by the county, the right to deduct pursuant to this subparagraph 2 shall expire and the entire proceeds shall be distributed pursuant to and in accordance with subparagraph 1 hereof.

x. Russell County: The taxes shall be paid and distributed as follows:

1. Payment of taxes collected by wholesalers.

(i) All the taxes collected on sales within the corporate limits of the Municipality of Phenix City shall be paid to the municipality.

(ii) All the taxes collected on sales within the corporate limits of the Municipality of Hurtsboro shall be paid to the municipality.

(iii) One-half the taxes collected on sales within the police jurisdiction of Phenix City and Hurtsboro shall be paid to the respective municipality and the remaining one-half shall be paid to the county.

(iv) All of the taxes on sales outside the corporate limits of any municipality and outside of any police jurisdiction shall be paid to the county.

2. Distribution of county proceeds. All such taxes, after first reimbursing the county general fund for all expenses incurred in administration and enforcement of the tax, shall be used equally for the county school system and the county general fund. Of the moneys going to the county general fund, half of the amount shall be distributed to the volunteer fire departments in Russell County on a per department basis, who are recognized as legal fire districts.

y. St. Clair County: The entire amount of tax shall be paid to the St. Clair County Commission or like governing body of St. Clair County and the net revenue, after reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall be distributed by it as follows: One-third cent per four fluid ounces or fraction thereof to the governing body of each municipality where beer is sold within its corporate limits and one-sixth cent per four fluid ounces or fraction thereof to the governing body of each municipality where beer is sold within its police jurisdiction; the remainder to be distributed as follows: 25 percent to be paid to the Road and Building Fund of the General Fund of St. Clair County, which money shall be used for the operation of the St. Clair County Road Department, in the building and maintenance of all public roads and bridges in the county; 20.83 1/3 percent of the remainder to the St. Clair County Board of Education; 8.33 1/3 percent of the remainder to the St. Clair County Library Board to be used by the board for the use of libraries and/or book mobiles throughout the county; and 45.83 1/3 percent to the General Fund of St. Clair County to be disbursed by the St. Clair County governing body as other funds of the county are disbursed.

z. Shelby County: The entire amount of tax shall be paid to the Shelby County Commission or like governing body of Shelby County to the credit of its county general fund and the net revenue, after first reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall be disbursed as follows: Two-ninths of the net proceeds of such tax shall be paid to the Shelby County Board of Education; three-ninths of the net proceeds of such tax shall, on or before the 25th day of each month, be paid to the municipalities of Shelby County in the same ratio as the population of each municipality bears to the total population of all municipalities in Shelby County; two-ninths shall be paid into the Shelby County Law Enforcement Personnel Board Fund to be used for the purposes set forth in Act No. 79-524, Acts of Alabama 1979; and the remaining two-ninths of the net proceeds shall remain in the Shelby County General Fund to be disbursed by the county governing body.

aa. Sumter County: The entire proceeds of the tax shall be paid to the county treasurer. After the payment of all cost of collection and enforcement of the tax, the treasurer shall pay into the general fund of each incorporated municipality four-ninths of the revenue produced within the corporate limits of the municipality and the remainder shall be paid into the general fund of the county, from which $7,000.00 shall be credited to a legislative delegation fund to be controlled by the legislative delegation of Sumter County.

bb. Talladega County: The tax shall be paid to the probate judge and, after deduction of all expenses of collecting and administering the tax, the proceeds of the tax shall be distributed as follows: After determining net revenue received in the base year (county plus all municipalities), distribution of future revenue to each entity presently receiving beer tax distributions shall be in the same proportion as each entity’s revenue to the total net revenue was during the base year.

The following entities shall be entitled to a share of beer tax revenue:

Provided, however, that from the county share, the sum of $6,500.00 shall be spent as follows:

1. The sum of $1,500.00 per annum shall be spent in the unincorporated community of Eastaboga for public projects for the benefit of the community;

2. The sum of $2,500.00 per annum shall be spent in the unincorporated community of Munford to provide rural health care in the existing rural health clinic in the community; and

3. The sum of $2,500.00 per annum shall be spent in the unincorporated community of Munford for youth activities, including the construction, improvement, lighting and maintenance of athletic playing fields.

The North and South Talladega County Associations for Retarded Citizens, Inc. shall receive from the county the same proportion of revenue received during the base year (1982).

Provided further, that the Talladega County Board of Education shall divide its share of the beer tax revenue between itself and the city boards of education now existing within the county on the same basis as the total calculated costs of the Foundation Program for the local boards of education within the county.

cc. Tallapoosa County: The tax, after converting all sales to cases equivalent to 24 12-ounce containers and after deducting the two and one-half percent discount authorized by this article, shall be paid by wholesalers as follows:

1. Two cents per equivalent 12-ounce container sold or delivered to retail licensees within the county shall be paid to the custodian of public school funds of Tallapoosa County and shall be used and expended for public school purposes. Such funds shall be apportioned among the local boards of education on the same basis as the total calculated costs of the Foundation Program for the local boards of education within the county.

2. The remainder of the tax shall be paid to the county commission or like governing body and distributed as follows:

56.4 percent to Alexander City

43.6 percent to the county for distribution, based on sales, either into the treasury of the municipalities (except Alexander City) in which the beer was sold or delivered by a wholesaler to a retailer within its corporate limits, or, where sold outside the corporate limits of any municipality into the treasury of the county.

3. Any subsidy received under the provisions of this article shall be distributed as provided for in subparagraph 2 above.

dd. Tuscaloosa County:

1. Forty-five percent of the tax shall be paid to the Probate Judge of Tuscaloosa County and shall by him or her be distributed in the same manner as provided in Act 556 of the 1953 Regular Session of the Alabama Legislature; and 55 percent shall be paid to the Probate Judge of Tuscaloosa County and shall by him or her be distributed in accordance with Act 81-739 of the 1981 Regular Session of the Alabama Legislature.

2. Any subsidy received by Tuscaloosa County pursuant to Section 28-3-196 shall be paid and distributed among the county, municipalities and the Tuscaloosa County Parks and Recreation Authority in accordance with the ratio of any net revenue loss of each such entity to the total subsidy paid to the county.

ee. Wilcox County: The entire tax revenue shall be paid to the Wilcox County Commission or like governing body of Wilcox County and disbursed as follows: Two and one-half percent of the gross tax receipts to be paid as to the Probate Judge of Wilcox County as a fee for the administration and enforcement; the remainder shall be disbursed as follows: 50 percent to be prorated between the incorporated municipalities in Wilcox County upon the basis of their respective populations; and 50 percent to be paid over to the general fund of the county. Provided, however, prior to the distribution provided for in this subsection, the sum of $400.00 per month shall be paid to the Wilcox County Civil Defense Agency.

(3) Or, such tax shall otherwise be paid and disposed of in accordance with and pursuant to any local act or general act of local application hereafter enacted with respect to any county directing a different disposition or apportionment of the proceeds of the tax.

(d)(1) For all purposes of enforcement of the provisions of this article, it is a prima facie presumption of law that any wholesaler or jobber subject to the article has accrued a liability for the taxes levied herein for the total amount of alcoholic beverages handled by it during any tax period under the article. The burden of proof is upon any such person to prove that any such alcoholic beverages disposed of in such a manner as not to become subject to the taxes imposed in this article were so disposed of in such a manner. It shall be the duty of any person subject to the privilege or license tax imposed by this article to keep full and complete records of all purchases, sales, receipts, inventories and of all other matters from which the correct amount of privilege or 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 probate judge of the county 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.

(2) Upon demand by the probate judge or his or her authorized deputy, auditor or representative, it shall be the duty of any such person subject to the privilege or license tax imposed by this article to furnish such demanding person, without delay, all such information as may be required for determination of the correct amount of privilege or license tax to which such person is subject, and to that end it shall be the duty of such person to submit to such demanding person, for inspection and examination, during reasonable hours, at such person’s place of business within the county, all books of accounts, invoices, papers, reports, memoranda containing entries showing the amount of purchases, sales, receipts, inventories, and any other information from which the correct amount of privilege or license tax to which such person is subject may be determined including exhibition of bank deposit books and bank statements; and any person failing or refusing to submit such records for such inspection and examination upon such demand, shall be guilty of a misdemeanor.

(3) If any person subject to the provisions of this article does not have in such person’s control or possession, within the county, true and intelligible books of account, invoices, papers, reports or memoranda correctly showing the data and information necessary for determination of the correct amount of the privilege or license tax due, or if, having in such person’s possession or under such person’s control such books, invoices, papers, reports or memoranda, such person shall fail or refuse to submit and exhibit the same for inspection and examination as herein required, then, in either event, it shall be the duty of the probate judge of the county to ascertain, from such information and data as he may reasonably obtain, the correct amount of license tax due from such person and immediate payment of the amount of such privilege or license tax shall be made.

(4) All records and reports filed in the probate office under this article shall be public records and shall be open to inspection by any person during all probate office hours.

(5) The probate judge of the county shall provide rules and regulations and administrative machinery for the enforcement and collection of the privilege or license taxes authorized by this article. Each municipality within the county shall provide aid and assistance in collecting the taxes herein provided for within its territory. The probate judge may employ a person or persons to act as inspectors and otherwise to assist in the enforcement of the provisions of this article. The salary and expenses of such inspectors shall be paid out of the county general fund in such manner as is provided by law. Such inspectors shall have the same powers relative to enforcement of the taxes hereby levied that law enforcement officers employed by the Alabama Alcoholic Beverage Control Board have relative to enforcing the state tax on spirituous liquors and on malt and brewed beverages. Any municipality in the county may also employ a special alcoholic beverage law enforcement officer for such municipality whose chief duty shall be enforcement of this article.

(6) In addition to all other records and reports required under this article, each wholesale distributor shall, by the twentieth day of each month, file a report with the probate judge showing his or her inventory of beer on the first day of the preceding month, by brand and type of container, his or her inventory of beer on the last day of the preceding month, an accounting for all beer broken or damaged during the preceding month, proof of state authorization for transfers to other wholesale distributors, and a record of all beer in transit to such distributor from breweries.

(7) In addition to all other records and reports required under this article, each private club shall file with the probate judge on or before the twentieth day of each month detailed inventory of all alcoholic beverages on hand on the first day and the last day of the preceding month, and a record of all purchases of alcoholic beverages made by it during the preceding month.

(8) In addition to all other reports and records required under this article, each retail beer seller shall file with the probate judge on or before the twentieth day of each month a detailed inventory of all beer on hand on the first day and the last day of the preceding month.

(9) The license of any wholesale distributor, private club, or retail seller failing or refusing to file the reports shall be suspended forthwith by the probate judge pending receipt of such report.

(e) The tax herein levied is exclusive and shall be in lieu of all other or additional local taxes and licenses, county or municipal, imposed on or measured by the sale or volume of sale of beer; provided that nothing herein contained shall be construed to exempt the retail sales of beer from the levy of a tax on general retail sales by the county or municipality in the nature of, or in lieu of, a general sales tax.
Ala. Code § 28-3A-4 — Alabama Code / Title 28 / Chapter 3A / Section 28-3A-4
Section 28-3A-4 License Application; Fees
Status: in_force

Every applicant for an original license issued under this chapter shall file a written application with the board in such form and containing such information as the board may prescribe, which shall be accompanied by a nonrefundable filing fee of $50.00, and by the appropriate license fee as prescribed by this chapter, together with the amount or amounts of the prescribed license fee or fees, if any, levied or imposed by the county governing body.
Ala. Code § 28-3A-6 — Alabama Code / Title 28 / Chapter 3A / Section 28-3A-6
Section 28-3A-6 Manufacturer Licensing and Requirements; Tastings or Samplings; Charitable Event Donations
Status: in_force

(a) Upon the applicant’s compliance with this chapter and the rules adopted under this chapter, the board shall issue to the applicant a manufacturer license which authorizes the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify, or compound alcoholic beverages within this state for sale or distribution within this state. No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify, or compound alcoholic beverages within this state or for sale or distribution within this state or to the state, the board, or any licensee of the board, unless the person or the authorized representative of the person shall be granted a manufacturer license issued by the board. The board may consider each type of alcoholic beverage manufactured, whether beer, wine, or liquor, as a separate and distinct operation, and the license shall contain a designation of each type of alcoholic beverage for which a federal basic permit or brewer’s notice has been filed. No licensee shall manufacture a specified type of alcoholic beverage until the license contains the designation for that type.

(b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or for consumption on the premises where sold except as specified under subsection (h), nor sell or deliver any alcoholic beverages in other than original containers approved as to capacity by the board and in accordance with standards of fill prescribed by the U.S. Treasury Department, nor maintain or operate within the state any place or places, other than the place or places covered by the manufacturer license, where alcoholic beverages are sold or where orders are taken.

(c) Each manufacturer licensee shall file with the board, prior to making any sales in Alabama, a list of its labels to be sold in Alabama and shall file with the board its federal certificate of label approvals or its certificates of exemption as required by the U.S. Treasury Department. All liquors and wines whose labels have not been registered as herein provided for shall be considered contraband and may be seized by the board or its agents, or any peace officer of the State of Alabama without a warrant and the goods shall be delivered to the board and disposed of as provided by law.

(d) All manufacturer licensees shall be required to mail to the board prior to the twentieth day of each month a consolidated report of all shipments of alcoholic beverages made to each wholesaler during the preceding month. The reports shall be in the form and containing information as the board may prescribe.

(e) Every manufacturer shall keep at its principal place of business within the state, daily permanent records that show the quantities of raw materials received and used in the manufacture of alcoholic beverages, and the quantities of alcoholic beverages manufactured and stored, the sale of alcoholic beverages, the quantities of alcoholic beverages stored for hire or transported for hire by or for the licensee, and the names and addresses of the purchasers or other recipients thereof.

(f) Every place licensed as a manufacturer shall be subject to inspection by members of the board or by individuals authorized and designated by the board at any time of the day or night as they may deem necessary, for the detection of violations of this chapter, of any law, or of the rules of the board, or for the purpose of ascertaining the correctness of the records required to be kept by the licensees. The books and records of licensees shall, at all times, be open to inspection by members of the board, or by individuals authorized and designated by the board. Members of the board and its authorized agents, without hindrance, may enter any place that is subject to inspection hereunder or any place where records are kept for the purpose of making inspections and making transcripts thereof.

(g) Licenses issued under this section, unless revoked in the manner provided in this chapter, shall be valid for the license year commencing January 1 of each year.

(h)(1) A manufacturer licensee actively and continuously engaged in the manufacture of alcoholic beverages on the manufacturer’s licensed premises in the state may conduct tastings or samplings on the licensed premises, as regulated by the board except as to quantity and hours of operation, or as otherwise provided by law, and for that purpose may give away or sell alcoholic beverages manufactured there for consumption on only one premises where manufactured. All alcoholic beverages manufactured and retained on the manufacturer’s licensed premises for tasting or sampling shall remain on the premises and be dispensed from a barrel or keg or other original containers.

(2) Notwithstanding subdivision (1), a manufacturer licensee engaged in the manufacture of less than 60,000 barrels of beer per year may sell at retail on its licensed premises in the state, for off-premises consumption, beer produced at that licensed premises; provided, however, beer sold for off-premises consumption: May not exceed 864 ounces per customer per day; may not be produced pursuant to a contract with another manufacturer; and shall be sealed, labeled, packaged, and taxed in accordance with state and federal laws and regulations. For the purposes of calculation, the 60,000 barrel limit shall include all beer produced by the manufacturer, all beer produced by a parent, subsidiary, or affiliate of the manufacturer, and all beer brewed exclusively for the manufacturer.

(3) For purposes of the retail sales permitted by a qualifying manufacturer under subdivisions (1) and (2), beer may be transferred directly between qualifying manufacturers of the same ownership in accordance with all applicable state and federal laws, rules, and regulations and sold at retail pursuant to this subsection as if it were manufactured or produced at the receiving manufacturer’s licensed premises; provided, however, if at any time the combined total barrelage production of the manufacturers exceeds the 60,000-barrel limit as provided in subdivision (2), retail sales of transferred beer pursuant to this subdivision is not permitted. Taxes shall be levied at the time the beer is allocated by the receiving manufacturer for the purpose of retail sale in accordance with subdivision (i)(1). For purposes of this subdivision, “same ownership” means at least 75 percent ownership or control of one manufacturer by another manufacturer, or by the same persons for both manufacturers.

(4) A manufacturer licensee engaged in the manufacture of liquor on the manufacturer’s licensed premises in the state may sell at retail on its licensed premises, for off-premises consumption, liquor manufactured at that licensed premises; provided, however, liquor sold for off-premises consumption may not exceed 4.5 liters per customer per day and shall be sealed, labeled, packaged, and taxed in accordance with state and federal laws and regulations. The manufacturer licensee shall keep and maintain records for three years of all sales for off-premises consumption.

(5) Notwithstanding subdivision (1), the board may grant a permit allowing a manufacturer licensee engaged in the manufacture of less than 50,000 gallons of table wine per year in the state to establish and operate one additional off-site tasting room to be used to conduct tastings or samplings and to sell at retail the licensee’s table wine. The board may also grant a single permit allowing an association representing the majority of wineries and grape growers in the state to establish and operate one off-site tasting room to be used to conduct tastings and samplings and to sell at retail table wines produced by wine manufacturer licensees in the state. An applicant for an off-site tasting room permit shall file a written application with the board in the form and containing information as the board may prescribe, along with proof of consent and approval from the appropriate governing authority in which the off-site tasting room is to be located and a filing fee of fifty dollars ($50). All state and federal laws and regulations applicable to on-site tasting rooms shall apply to an off-site tasting room. Wine sold at an off-site tasting room for off-premises consumption may not exceed one case of wine per customer per day. For purposes of this subdivision, one case of wine means the equivalent of twelve 750-milliliter bottles of wine.

(i)(1) In addition to the licenses provided for by this chapter, and any county or municipal license, there is levied on the manufacturer of the alcoholic beverages dispensed on the premises the privilege or excise tax imposed on beer by Sections 28-3-184 and 28-3-190; and imposed on table wine by Section 28-7-18; and imposed on liquor by Sections 28-3-200 to 28-3-205, inclusive. Taxes on beer shall be levied at the time the beer is allocated by the beer manufacturer for the purpose of retail sale and not at the time the beer is dispensed for consumption. Every manufacturer licensee shall file the tax returns, pay the taxes, and perform all obligations imposed on wholesalers at the times and places set forth therein. It shall be unlawful for any manufacturer licensee who is required to pay the taxes so imposed in the first instance to fail or refuse to add to the sale price and collect from the purchaser the required amount of tax, it being the intent and purpose of this provision that each of the taxes levied is in fact a tax on the consumer, with the manufacturer licensee who pays the tax in the first instance acting merely as an agent of the state for the collection and payment of the tax levied by Section 28-3-184; as an agent for the county or municipality for the collection and payment of the tax levied by Section 28-3-190; as an agent for the county or municipality for collection and payment of the tax levied by Section 28-7-18; and as an agent for the state for collection and payment of the tax levied by Sections 28-3-200 to 28-3-205, inclusive.

(2) The manufacturer licensee shall keep and maintain all records required to be kept and maintained by manufacturer, wholesaler, and retailer licensees for the tax so levied except that manufacturers are not required to maintain name, address, or other personal demographic information for sales as provided in subsection (e).

(j) A manufacturer licensee engaged in the manufacture of beer in the state may donate and deliver up to 31 gallons of the manufacturer’s beer to a licensed nonprofit special event operated by or on behalf of a nonprofit organization. Donations shall be taxed in accordance with state and federal laws and regulations. Any beer remaining at the conclusion of the nonprofit event shall be returned to the manufacturer for disposal.

(k) A manufacturer licensee engaged in the manufacture of table wine in the state may donate and deliver up to two cases of the manufacturer’s table wine to a licensed nonprofit special event operated by or on behalf of a nonprofit organization. Donations shall be taxed in accordance with state and federal laws and regulations. Any table wine remaining at the conclusion of the nonprofit event shall be returned to the manufacturer for disposal.
Ala. Code § 28-3A-25 — Alabama Code / Title 28 / Chapter 3A / Section 28-3A-25
Section 28-3A-25 Unlawful Acts and Offenses; Penalties
Status: in_force

(a) It shall be unlawful:

(1) For any manufacturer, importer, or wholesaler, or the servants, agents, or employees of the same, to sell, trade, or barter in alcoholic beverages between the hours of nine o’clock p.m. of any Saturday and two o’clock a.m. of the following Monday.

(2) For any wholesaler or the servants, agents, or employees of the wholesaler to sell alcoholic beverages, to other than wholesale or retail licensees or others within this state lawfully authorized to sell alcoholic beverages, or to sell for export.

(3) For any person, licensee, or the board, either directly or by the servants, agents, or employees of the same, or for any servant, agent, or employee of the same, to sell, deliver, furnish, or give away alcoholic beverages to any individual under the legal drinking age, as defined in Section 28-1-5, or to permit any individual under the legal drinking age, as defined in Section 28-1-5, to drink, consume, or possess any alcoholic beverages on any licensee’s premises.

(4) For any individual to consume alcoholic beverages on the premises of any state liquor store or any off-premises licensee, or to allow alcoholic beverages to be consumed on the premises of any state liquor store or any off-premises licensee, except as specifically allowed by law for the tasting of alcoholic beverages.

(5) For any licensee to fail to keep for a period of at least three years, complete and truthful records covering the operation of his or her license that specifically show the date of all purchases of alcoholic beverages, the actual price paid, and the name of the vendor, or to refuse the board or any authorized employee of the board access to the records or the opportunity to make copies of the records when the request is made during business hours.

(6) For any licensee or the servants, agents, or employees of the same to refuse the board, any of its authorized employees, or any duly commissioned law enforcement officer the right to completely inspect the entire licensed premises at any time the premises are open for business.

(7) For any person to knowingly sell any alcoholic beverages to any person engaged in the business of illegally selling alcoholic beverages.

(8) For any person to manufacture, transport, or import alcoholic beverages into this state, except in accordance with the reasonable rules of the board. This subdivision shall not prohibit the transportation of alcoholic beverages through the state or any dry county so long as the beverages are not for delivery therein, if the transportation is done in accordance with the reasonable rules of the board.

(9) For any person to fortify, adulterate, contaminate, or in any manner change the character or purity of alcoholic beverages from that as originally marketed by the manufacturer, except that a retail licensee may mix a chaser or other ingredients necessary to prepare a cocktail or mixed drink or may make infusions for on-premises consumption in accordance with Section 28-3A-20.3.

(10) For any person licensed to sell alcoholic beverages to offer to give any thing of value as a premium for the return of caps, stoppers, corks, stamps, or labels taken from any bottle, case, barrel, or package containing the alcoholic beverages, or to offer to give any thing of value as a premium or present to induce the purchase of the alcoholic beverages, or for any other purpose whatsoever in connection with the sale of the alcoholic beverages. This subdivision shall not apply to the return of any monies specifically deposited for the return of the original containers to the owners of the containers.

(11) For any licensee or transporter for hire, servant, agent, or employee of the same, to transport any alcoholic beverages except in the original container, and for any transporter for hire to transport any alcoholic beverages within the state, unless the transporter holds a permit issued by the board.

(12) For any manufacturer, importer, or wholesaler, or servant, agent, or employee of the same, to deliver any alcoholic beverages, except in vehicles bearing such information on each side of the vehicle as required by the board.

(13) For any person to sell alcoholic beverages within any dry county or county where the electors have voted against the sales, except in wet municipalities or as authorized by Section 28-3A-18.

(14) For any person, firm, corporation, partnership, or association of persons as the terms are defined in Section 28-3-1, including any civic center authority, racing commission, fair authority, airport authority, public or quasi-public board, agency, or commission, any agent thereof, or otherwise, who or which has not been properly licensed under the appropriate provisions of this chapter to sell, offer for sale, or have in possession for sale, any alcoholic beverages. Any alcoholic beverages so possessed, maintained, or kept shall be contraband and subject to condemnation and confiscation as provided by law.

(15) For any manufacturer, producer, importer, or distributor of alcoholic beverages to employ and maintain any individual who is not a full-time bona fide employee, as a resident sales agent, broker, or other like representative, for the purpose of promoting a sale, purchase, or acquisition of alcoholic beverages to or by the state or the board, or for any individual who is not a full-time bona fide employee to act as an agent, broker, or representative of any manufacturer, distributor, producer, or importer for that purpose.

(16) For any person to sell, give away, or otherwise dispose of taxable alcoholic beverages within this state on which the required taxes have not been paid as required by law.

(17) For any wholesaler or retailer, or the servant, agent, or employee of the same, to sell, distribute, deliver, or to receive or store for sale or distribution within this state any alcoholic beverages unless there first has been issued by the board a manufacturer’s license to the manufacturer of the alcoholic beverages or its designated representative or an importer license to the importer of the alcoholic beverages.

(18) For any individual under the legal drinking age, as defined in Section 28-1-5, to attempt to purchase, to purchase, consume, possess, or transport any alcoholic beverages within the state, except for certain employees of licensees who may serve, handle, transport, or sell alcoholic beverages as authorized under subsection (c) of Section 28-1-5.

(19) For any person, except where authorized by a local act or general act of local application or pursuant to Section 28-3-25, to buy, give away, sell, or serve for consumption on or off the premises, or to drink or consume any alcoholic beverages in any cafe, lunchroom, restaurant, hotel dining room, or other public place on Sunday after the hour of two o’clock a.m.

(20) Except where authorized by a local act or general act of local application or pursuant to Section 28-3-25, for the proprietor, keeper, or operator of any cafe, lunchroom, restaurant, hotel dining room, or other public place to knowingly permit any individual to give away, sell, or serve for consumption, on or off the premises, or to drink or consume any alcoholic beverages on the premises of the cafe, lunchroom, restaurant, hotel dining room, or other public place on Sunday after the hour of two o’clock a.m.

(21) For any individual under the legal drinking age, as defined in Section 28-1-5, to knowingly use or attempt to use a false, forged, deceptive, or otherwise nongenuine driver license to obtain or attempt to obtain alcoholic beverages within this state.

(b)(1) Any violation of subdivisions (a)(1) through (a)(17) shall be a misdemeanor punishable by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), to which, at the discretion of the court or judge trying the case, may be added imprisonment in the county jail or at hard labor for the county for not more than six months for the first conviction; and, on the second conviction of a violation of the subdivisions, the offense, in addition to the aforementioned fine, shall be punishable by imprisonment or at hard labor for the county for not less than three months nor more than six months to be imposed by the court or judge trying the case; and, on the third conviction and every subsequent conviction of a violation of the subdivisions, the offense shall, in addition to a fine within the limits abovenamed, be punishable by imprisonment or at hard labor for the county for not less than six months nor more than 12 months.

(2) Any violation of subdivision (a)(18), (a)(19), (a)(20), or (a)(21) shall be a misdemeanor punishable by a fine of not less than fifty dollars ($50) nor more than five hundred dollars ($500), to which, at the discretion of the court or judge trying the case, may be added imprisonment in the county jail or at hard labor for the county for not more than three months.

(c) In addition to the penalties otherwise provided for a violation of subdivisions (a)(18) and (a)(21), upon conviction, including convictions in juvenile court or under the Youthful Offender Act, the offender’s license to operate a motor vehicle in this state shall be surrendered by the offender to the judge adjudicating the case for a period of not less than three months nor more than six months. The judge shall forward a copy of the order suspending the license to the Alabama State Law Enforcement Agency for enforcement purposes.
Ala. Code § 28-4-225 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-225
Section 28-4-225 Application for and Issuance of Writ Directing Seizure of Prohibited Liquors and Beverages, Movable Property, Etc., Used in Connection with Nuisance Pending Hearing of Action
Status: in_force

If the petition shall request a writ of seizure authorizing the sheriff to seize all prohibited liquors and beverages on the premises, together with all signs, screens, bars, bottles, glasses and other movable property used in keeping and maintaining said nuisance, the officer, or citizen or citizens filing the petition may, at the time they apply for a preliminary injunction, make application to the judge who grants the preliminary injunction or to the judge of the court in which the petition is or is to be filed or they may, at any time pending the hearing, make such application to said judge for such writ of seizure, and said writ may be ordered to issue when probable cause is shown, supported by oath or affirmation for the issuance of said writ, that the officer or person making the application or filing the petition has probable cause to believe and does believe that said prohibited liquors and beverages are manufactured, sold, furnished, given away, kept or offered for sale in violation of law on or about said premises. The officer or citizen or citizens making the application may support the same by the production of affidavits in writing sworn to and subscribed by the person making them, and the judge may issue said writ of seizure when he is satisfied from the affidavit of the officer or citizen or citizens or of others that facts have been produced affording probable cause for believing the grounds of the application to exist.
Ala. Code § 28-4-51 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-51
Section 28-4-51 Unexplained Possession of Part or Parts of Still, Etc., Deemed Prima Facie Evidence of Violation of Section 28-4-50
Status: in_force

The unexplained possession of any part or parts of any still, apparatus, appliance or any device or substitute therefor commonly or generally used for or that is suitable to be used in the manufacture of prohibited liquors and beverages shall be prima facie evidence of a violation of Section 28-4-50.
Ala. Code § 28-4-118 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-118
Section 28-4-118 Procedure for Shipment, Delivery, Etc., of Alcohol and Wine to Persons for Sacramental or Nonbeverage Use - Maintenance of Record of Delivery by Carrier Generally; Certificate to Be Filed with Alcoholic Beverage Control Board Stating Name of Receiver, Quantity and Character of Wine or Alcohol, Purposes for Which Received, Etc.; Inspection of Books and Records of Carrier Generally
Status: in_force

The common carrier delivering such wine or alcohol shall keep a record thereof and shall file in the office of the Alcoholic Beverage Control Board within 10 days after the receipt thereof a certificate stating the name of the shipper, the name of the receiver, the quantity and character of the alcohol or wine, and the purposes for which shipped and received and that it conforms to the requirements of law as to its preparation and as to the presence of the affidavit. The said delivery shall be made by the carrier to the consignee only, who shall sign and receipt therefor on the record.

The books and records of the carrier shall at all times be open during office hours to any prosecuting attorney or to the sheriff or chief of police of a municipality or county or to any other officer having the duty to enforce the execution of the law and to require conformity to the statutory regulations.
Ala. Code § 28-4-286 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-286
Section 28-4-286 Institution of Proceedings for Condemnation of Vehicles, Etc.; Seized Property Not to Be Retaken by Replevin or Detinue During Pendency of Action; Intervention by Parties Claiming Superior Right to Seized Property; Powers of Court to Regulate Proceedings to Permit Parties Claiming Vehicles, Etc., to Assert Rights
Status: in_force

It shall be the duty of such officer in the county or the Attorney General of the state to institute at once or cause to be instituted condemnation proceedings in the circuit court by filing a complaint in the name of the state against the property seized, describing the same, or against the person or persons in possession of said vehicles of transportation, if known, to obtain a judgment enforcing the forfeiture. No replevin or detinue writ may be employed to retake possession of such seized property pending the forfeiture action, but any party claiming a superior right may intervene by motion in said action and have his claim adjudicated.

The judge presiding in said circuit court or any division thereof may superintend and make all proper orders and orders of publication of notice to be published for all parties claiming the said vehicles to come in and assert their right thereto. The said court shall have authority to frame all orders of procedure so as to regulate the proceedings that persons may have an opportunity to come in and propound their claim to the vehicles and conveyances sought to be condemned.
Ala. Code § 28-3A-17.1 — Alabama Code / Title 28 / Chapter 3A / Section 28-3A-17.1
Section 28-3A-17.1 Entertainment District Designation in Certain Municipalities
Status: reserved

(a)(1) Notwithstanding any rule adopted by the board, the board may issue an entertainment district designation to any retailer licensee that is licensed to sell alcoholic beverages for on-premises consumption and to any manufacturer licensee that conducts tastings or samplings on the licensed premises, provided the licensees are located in an entertainment district established pursuant to this section.

(2) A licensee who receives an entertainment district designation under this subsection shall comply with all laws and rules governing its license type, except that the patrons, guests, or members of that licensee may exit that licensed premises with open containers of alcoholic beverages and consume alcoholic beverages anywhere within the confines of the entertainment district, which shall be permitted, but may not enter another licensed premises with open containers or closed containers of alcoholic beverages acquired elsewhere.

(3) The permission granted by this subsection permitting the consumption of alcoholic beverages anywhere within the confines of the entertainment district shall not extend the confines of the licensed premises.

(b) The governing body of any Class 5 municipality covered by Act 2013-382, or a municipality with an incorporated arts council, main street program, or downtown development entity, may establish not more than two entertainment districts within its corporate limits, each of which must have not fewer than four licensees holding a retail liquor license in that area, and each district may not exceed one-half mile by one-half mile in area, but may be irregularly shaped.

(c) The governing body of a Class 2 municipality, Class 3 municipality, Class 4 municipality, or any municipality that is located 15 miles north of the Gulf of Mexico, may establish up to nine entertainment districts within the corporate limits, each of which must have not fewer than four licensees holding a manufacturer’s license that conducts tastings or samplings on the licensed premises, a restaurant retail liquor license, an on-premises alcoholic beverage license, or other retail liquor license in that area, and each district may not exceed one-half mile by one-half mile in area, but may be irregularly shaped.

(d) The governing body of a Class 1 municipality may establish up to 15 entertainment districts within its corporate limits, each of which shall have not fewer than four licensees holding a manufacturer’s license that conducts tastings or samplings on the licensed premises, a restaurant retail liquor license, an on-premises alcoholic beverage license, or other retail liquor license in that area, and each district may not exceed one-half mile by one-half mile in area, but may be irregularly shaped.

(e) The governing body of a Class 8 municipality which is located in a county with a Class 3 municipality may establish two entertainment districts within its corporate limits that may not have fewer than four licensees holding a retail liquor license in that area, and each district may not exceed one-half mile by one-half mile in area, but may be irregularly shaped.

(f) For the purposes of subsections (c) and (d), the term on-premises as applied to consumption within the entertainment district shall include anywhere within the district, regardless of the terms and conditions of licensure.

(g) In a Class 2 municipality, the licensed premises in an entertainment district of a holder of a retail liquor license shall include the area on a municipal sidewalk or deck immediately adjacent or connected to the premises and, during special events, directly outside the entrance to the premises.

(h) The governing body of a Class 8 municipality that is located in a county with a Class 2 municipality and is primarily located on an island may establish three entertainment districts within its corporate limits. One district must have no fewer than two licensees holding a retail liquor license in a business or commercial area; one district may be established in a business or commercial area at times when special events are held as designated by the governing body; and one district may be established on property owned by the Dauphin Island Property Owners Association and known as the Isle Dauphine Complex. Each district may not exceed one-half mile by one-half mile in area, but may be irregularly shaped.

(1) For purposes of this subsection, the term on-premises as applied to consumption within the entertainment district shall include anywhere within the district, regardless of the terms or conditions of licensure.

(2) For purposes of this subsection, with the approval of the local governing body and the board, the licensed premises in an entertainment district of a holder of a retail liquor license shall include the area on a deck, boardwalk, or municipal sidewalk immediately adjacent or connected to the premises and, during special events, directly outside the entrance to the premises. The licensee must possess legal control over all property that is included in the premises licensed by the board.

(i)(1) The governing body of a Class 8 municipality that meets all of the following qualifications may establish three entertainment districts within its corporate limits, provided that each district has no fewer than four licensees holding a retail liquor license in that area, and each district does not exceed one-half mile by one-half mile in area, but may be irregularly shaped:

a. The municipality is not in a county with a Class 2 municipality.

b. The municipality abuts or spans the Intracoastal Waterway and abuts the Gulf of Mexico.

c. The municipality has an incorporated arts council, main street program, or downtown development entity.

(2) For purposes of this subsection, the term on-premises as applied to consumption within the entertainment district shall include anywhere within the district regardless of the terms or conditions of licensure.

(3) For purposes of this subsection, with the approval of the local governing body and the board, the licensed premises in an entertainment district of a holder of a retail liquor license shall include the area on a deck, boardwalk, or municipal sidewalk immediately adjacent or connected to the premises and, during special events, directly adjacent to the entrance of the premises. The licensee must possess legal control over all property that is included in the premises licensed by the board.

(j) All laws or parts of laws which conflict with this section are repealed. All general, local, and special laws or parts of laws are hereby repealed to the extent that they designate or restrict the boundaries, size, or area of entertainment districts.
Ala. Code § 28-8A-7 — Alabama Code / Title 28 / Chapter 8A / Section 28-8A-7
Section 28-8A-7 Supplier and Wholesaler Agreements
Status: in_force

(a) Notwithstanding any agreement and except as otherwise provided for in this chapter, a supplier shall not amend or modify an agreement; cause a wholesaler to resign from an agreement; or cancel, terminate, fail to renew, or refuse to continue under an agreement, unless, in any of the foregoing cases, the supplier has complied with all of the following:

(1) Has satisfied the applicable notice requirements of subsection (c).

(2) Has acted in good faith.

(3) Has good cause for the amendment, modification, cancellation, termination, nonrenewal, discontinuance, or forced resignation.

(b) For each amendment, modification, termination, cancellation, nonrenewal, or discontinuance, the supplier shall have the burden of proving that it has acted in good faith, that the notice requirements under this section have been complied with, and that there was good cause for the amendment, modification, termination, cancellation, nonrenewal, or discontinuance.

(c) Notwithstanding any agreement and except as otherwise provided in this section, and in addition to the time limits set forth in subdivision (d)(5), the supplier shall furnish written notice of the amendment, modification, termination, cancellation, nonrenewal, or discontinuance of an agreement to the wholesaler not less than 60 days before the effective date of the amendment, modification, termination, cancellation, nonrenewal, or discontinuance. The notice shall be by certified mail and shall contain all of the following:

(1) A statement of intention to amend, modify, terminate, cancel, not renew, or discontinue the agreement.

(2) A statement of the reason for the amendment, modification, termination, cancellation, nonrenewal, or discontinuance.

(3) The date on which the amendment, modification, termination, cancellation, nonrenewal, or discontinuance takes effect.

(d) Notwithstanding any agreement, good cause shall exist for the purposes of a termination, cancellation, nonrenewal, or discontinuance under subdivision (a)(3) when all of the following occur:

(1) There is a failure by the wholesaler to comply with a provision of the agreement which is both reasonable and of material significance to the business relationship between the wholesaler and the supplier.

(2) The supplier first acquired knowledge of the failure described in subdivision (1) not more than 18 months before the date notification was given pursuant to subdivision (a)(1).

(3) The wholesaler was given notice by the supplier of failure to comply with the agreement.

(4) The wholesaler was afforded a reasonable opportunity to assert good faith efforts to comply with the agreement within the time limits as provided for in subdivision (5).

(5) The wholesaler has been afforded 30 days in which to submit a plan of corrective action to comply with the agreement and an additional 120 days to cure the noncompliance in accordance with the plan.

(e) Notwithstanding subsections (a) and (c), a supplier may terminate, cancel, fail to renew, or discontinue an agreement immediately upon written notice given in the manner and containing information required by subsection (c) if any of the following occur:

(1) Insolvency of the wholesaler, the filing of any petition by or against the wholesaler under any bankruptcy or receivership law, or the assignment for the benefit of creditors or dissolution or liquidation of the wholesaler which materially affects the wholesaler’s ability to remain in business.

(2) Revocation or suspension of the wholesaler’s state or federal license by the appropriate regulatory agency whereby the wholesaler cannot service the wholesaler’s sales territory for more than 61 days.

(3) The wholesaler, or partner or individual who owns 10 percent or more of the partnership or stock of a corporate wholesaler, has been convicted of a felony under federal or any state law which reasonably may adversely affect the good will or the interest of the wholesaler or supplier. However, an existing stockholder or stockholders, or partner or partners, or a designated member or members, subject to this chapter, shall have the right to purchase the partnership interest or the stock of the offending partner or stockholder prior to the conviction of the offending partner or stockholder and if the sale is completed prior to conviction this subdivision shall not apply.

(f) Notwithstanding subsections (a), (c), and (e), upon not less than 15 days’ prior written notice given in the manner and containing the information required by subsection (c), a supplier may terminate, cancel, fail to renew, or discontinue an agreement if any of the following events occur:

(1) There was intentional fraudulent conduct relating to a material matter on the part of the wholesaler in dealings with the supplier. Provided, however, the supplier shall have the burden of proving intentional fraudulent conduct relating to a material matter on the part of the wholesaler.

(2) The wholesaler failed to confine to the designated sales territory its sales of a brand or brands to retailers. This subdivision does not apply if there is a dispute between two or more wholesalers as to the boundaries of the assigned territory and the boundary cannot be determined by a reading of the description contained in the agreements between the suppliers and the wholesalers.

(3) A wholesaler who has failed to pay for wine ordered and delivered in accordance with established terms with the supplier fails to make full payment within two business days after receipt of written notice of the delinquency and demand for immediate payment from the supplier.

(4) A wholesaler intentionally has made a transfer of wholesaler’s business, other than a transfer to a designated member or pursuant to a loan agreement or debt instrument, without prior written notice to the supplier, and has failed, within 30 days from the receipt of written notice from the supplier of its intent to terminate on the ground of such transfer, to reverse the transfer of wholesaler’s business.

(5) A wholesaler intentionally has made a transfer of wholesaler’s business other than a transfer to a designated member, although the wholesaler, prior to the transfer, has received from supplier a timely notice of disapproval of the transfer in accordance with this section.

(6) The wholesaler intentionally ceases, or ceases for more than a period of 61 days, to carry on business with respect to any of supplier’s brand or brands previously serviced by the wholesaler in its territory designated by the supplier, unless such cessation is due to force majeure or to a labor dispute and the wholesaler has made good faith efforts to overcome such events. This subdivision shall affect only that brand or brands with respect to which the wholesaler ceased to carry on business.

(g) Notwithstanding subsections (a), (c), (e), and (f), a supplier may terminate, cancel, not renew, or discontinue an agreement upon not less than 30 days’ prior written notice if the supplier discontinues production or discontinues distribution in this state of all brands sold by the supplier to the wholesaler. Provided, however, nothing in this section shall prohibit a supplier from doing either of the following:

(1) Upon not less than 30 days’ notice, discontinuing the distribution of any particular brand of wine.

(2) Conducting test marketing of a new brand of wine or of a brand of wine which is not currently being sold in this state, if the supplier has notified the board in writing of its plan to test market. The notice shall describe the market area in which the test shall be conducted, the name or names of the wholesaler or wholesalers who will be selling the wine, the name or names of the brand of wine being tested, and the period of time not to exceed 18 months during which the testing will take place.
Ala. Code § 28-4-255 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-255
Section 28-4-255 Search Warrant for Seizure of Prohibited Liquors and Beverages, Etc., Generally - Issuance - Examination of and Taking of Depositions from Complainant and Witnesses; Contents of Depositions
Status: in_force

The judge of the district court, before issuing a warrant, must examine the complainant on oath and any other witnesses he may produce, take their depositions in writing and cause the same to be subscribed by the person or persons making them. The depositions must set forth facts and circumstances tending to establish the ground or grounds of the application or probable cause for believing that a ground exists authorizing a search warrant to issue.
Ala. Code § 28-8A-9 — Alabama Code / Title 28 / Chapter 8A / Section 28-8A-9
Section 28-8A-9 Payment to the Wholesaler of Reasonable Compensation for Diminished Value of Business; Arbitration
Status: in_force

(a) Except as provided for in this chapter, a supplier that has amended, modified, cancelled, terminated, or refused to renew any agreement; or has caused a wholesaler to resign from any agreement; or has interfered with, prevented, or unreasonably delayed, or where required by this chapter, has withheld or unreasonably delayed consent to or approval of, any assignment or transfer of a wholesaler’s business, shall pay the wholesaler reasonable compensation for the diminished value of the wholesaler’s business, including any ancillary business which has been negatively affected by the act of the supplier. The value of the wholesaler’s business or ancillary business shall include, but not be limited to, any good will. Provided, however, nothing contained in this chapter shall give rise to a claim against the supplier or wholesaler by any proposed purchaser of wholesaler’s business.

(b) Should either party, at any time, determine that mutual agreement on the amount of reasonable compensation cannot be reached, the supplier or the wholesaler may send by certified mail, return receipt requested, written notice to the other party declaring its intention to proceed with arbitration. Arbitration shall proceed only by mutual agreement by both parties.

(c) Not more than 10 business days after the notice to enter into arbitration has been delivered, the other party shall send written notice to the requesting party declaring its intention either to proceed or not to proceed with arbitration. Should the other party fail to respond within the 10 business days, it shall be conclusively presumed that the party shall have agreed to arbitration.

(d) The matter of determining the amount of compensation, by agreement of the parties, may be submitted to a three-member arbitration panel consisting of one representative selected by the supplier but unassociated with the affected supplier; one wholesaler representative selected by the wholesaler but unassociated with the wholesaler; and an impartial arbitrator chosen as provided in this section.

(e) Not more than 10 business days after mutual agreement of both parties has been reached to arbitrate, each party shall designate, in writing, its one arbitrator representative and the party initiating arbitration shall request, in writing, a list of five arbitrators from the American Arbitration Association or its successor and request that the list shall be mailed to each party by certified mail, return receipt requested. Not more than 10 business days after the receipt of the list of five choices, the wholesaler arbitrator and the supplier arbitrator shall strike and disqualify up to two names each from the list. Should either party fail to respond within 10 business days or should more than one name remain after the strikes, the American Arbitration Association shall make the selection of the impartial arbitrator from the names not stricken from the list.

(f) Not more than 30 days after the final selection of the arbitration panel is made, the arbitration panel shall convene to decide the dispute. The panel shall conclude the arbitration within 20 days after the arbitration panel convenes and shall render a decision by majority vote of the arbitrators within 20 days from the conclusion of the arbitration. The award of the arbitration panel shall be final and binding on the parties as to the amount of compensation for the diminished value.

(g) The cost of the impartial arbitrator, the stenographer, and the meeting site shall be equally divided between the wholesaler and the supplier. All other costs shall be paid by the party incurring them.

(h) After both parties have agreed to arbitrate, should either party, except by mutual agreement, fail to abide by the time limitations as prescribed in subsections (c), (e), and (f), or fail or refuse to make the selection of any arbitrators, or fail to participate in the arbitration hearings, the other party shall make the selection of its arbitrator and proceed to arbitration. The party who has failed or refused to comply as prescribed in this section shall be considered to be in default. Any party considered to be in default pursuant to this subsection shall have waived any and all rights the party would have had in the arbitration and shall be considered to have consented to the determination of the arbitration panel.
Ala. Code § 28-3A-21 — Alabama Code / Title 28 / Chapter 3A / Section 28-3A-21
Section 28-3A-21 Fees for Licenses Issued by the Board; Local License Taxes
Status: in_force

(a) The following annual license fees are levied and prescribed for licenses issued and renewed by the board pursuant to the authority contained in this chapter:

(1) Manufacturer license, license fee of five hundred dollars ($500).

(2) Importer license, license fee of five hundred dollars ($500).

(3) Liquor wholesaler license, license fee of five hundred dollars ($500).

(4) Beer wholesaler license, license fee of five hundred fifty dollars ($550) plus two hundred dollars ($200) for each warehouse in addition to the principal warehouse.

(5) Wine wholesaler license, license fee of five hundred fifty dollars ($550) plus two hundred dollars ($200) for each warehouse in addition to the principal warehouse.

(6) Beer and wine wholesaler license, license fee of seven hundred fifty dollars ($750) plus two hundred dollars ($200) for each warehouse in addition to the principal warehouse.

(7) Warehouse license, license fee of two hundred dollars ($200).

(8) Lounge retail liquor license, license fee of three hundred dollars ($300).

(9) Restaurant retail liquor license, license fee of three hundred dollars ($300).

(10) Club liquor license, Class I license fee of three hundred dollars ($300), Class II license fee of seven hundred fifty dollars ($750).

(11) Retail table wine license for off-premises consumption, license fee of one hundred fifty dollars ($150).

(12) Retail table wine license for on-premises and off-premises consumption, license fee of one hundred fifty dollars ($150).

(13) Retail beer license for on-premises and off-premises consumption, license fee of one hundred fifty dollars ($150).

(14) Retail beer license for off-premises consumption, license fee of one hundred fifty dollars ($150).

(15) Retail common carrier liquor license, license fee of one hundred fifty dollars ($150) for each railroad, airline, bus line, ship line, vessel, or other common carrier entity with a vehicle passenger capacity of at least 10 people.

(16) Special retail license, license fee of one hundred dollars ($100) for 30 days or less; license fee of two hundred fifty dollars ($250) for more than 30 days.

(17) Special events retail license, license fee of one hundred fifty dollars ($150).

(18) Government venue license, license fee of two hundred fifty dollars ($250).

(19) Event storage license, license fee of five hundred fifty dollars ($550).

(20) Educational tourism distillery license, license fee of one thousand dollars ($1,000).

(b) The license fees levied and fixed by this section shall be paid before the license is issued or renewed.

(c) In addition to the foregoing filing fee and license taxes or fees, any county or municipality in which the sale of alcoholic beverages is permitted shall be authorized to fix and levy privileges or license taxes on any of the foregoing licenses located or operated therein, conditioned on a permit or license being issued by the board.

(d) No county or municipality shall have any authority to levy a license or tax of any nature on any liquor store.
Ala. Code § 28-7-12 — Alabama Code / Title 28 / Chapter 7 / Section 28-7-12
Section 28-7-12 License Renewal
Status: in_force

The wine retailer’s, wine wholesaler’s and wine manufacturer’s license herein provided for shall be required to be renewed annually and shall be reissued upon payment to the board of the appropriate license fee or fees, unless the board has good cause for not reissuing the license.
Ala. Code § 28-12-49 — Alabama Code / Title 28 / Chapter 12 / Section 28-12-49
Section 28-12-49 Purchase, Possession, Etc., of Consumable Hemp Products by Underage Individuals
Status: in_force

Except as authorized under Section 28-12-46(c) for retailer employees, any individual under 21 years of age who attempts to purchase, purchases, consumes, possesses, or transports consumable hemp products within this state, or who knowingly uses or attempts to use a false, forged, deceptive, or otherwise nongenuine driver license to obtain or attempt to obtain a consumable hemp product in this state, shall be subject to the same penalties as provided in Section 28-3A-25 for underage drinking.
Ala. Code § 28-3-207 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-207
Section 28-3-207 Exemption of Sales to Certificated or Licensed Air Carrier with Hub Operation in State from This Article
Status: in_force

There is hereby exempted from the provisions of this article and from the computation of the amount of tax levied, assessed or payable under such article, the sale of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage Control Board to a certificated or licensed air carrier with a hub operation within this state, for use in conducting intrastate, interstate or foreign commerce for transporting people or property by air. For the purpose of this section the words “hub operation within this state” shall be construed to have all of the following criteria:

(1) There originates from the location 15 or more flight departures and five or more different first-stop destinations five days per week for six or more months during the calendar year; and

(2) Passengers and/or property are regularly exchanged at the location between flights of the same or a different certificated or licensed air carrier.
Ala. Code § 28-3-186 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-186
Section 28-3-186 Penalties for Failure to Pay Taxes Collected, Execution Issued for Unpaid Taxes, Etc
Status: in_force

(a) Every wholesaler licensee collecting taxes on malt or brewed beverages levied by this article shall timely pay the same to the board as provided in this article.

(b) If any taxes levied by this article remain due and unpaid for a period of 10 days beyond the due date, the wholesaler licensee serving as collection agent for the board shall be required to pay as part of the taxes so levied a penalty of not less than $50.00 nor more than $500.00 to be assessed and collected by the board.

(c) Any wholesaler who fails timely to pay any tax levied by this article shall be subject to disciplinary action by the hearing commission and, upon being adjudged guilty, shall be subject to revocation or suspension of license.

(d) If any taxes or penalties imposed by this article remain due and unpaid for a period of 10 days, the board shall issue a warrant or execution directed to any sheriff of the State of Alabama, commanding him to levy upon and sell the real and personal property of the taxpayer found within his county for the payment of the amount thereof, with penalties, if any, and the cost of executing the warrant, and to return such warrant to the board and to pay it the money collected by virtue thereof. Upon receipt of such execution, the sheriff shall file with the clerk of the circuit court of his county a copy thereof and thereupon the clerk of the circuit court shall enter in his abstract of judgments the name of the taxpayer mentioned in the warrant and in proper columns the amount of tax, with penalties, and costs for which the warrant is issued and the date and hour when such copy is filed, and shall index the warrant upon the index of judgments. The sheriff shall thereupon proceed upon the warrant in all respects with like effect and in the same manner prescribed by law in respect to executions issued against the property upon judgments of a court of record and shall be entitled to the same fees for services in executing the warrant to be collected in the same manner. He shall make return of such execution to the board within 30 days of issuance thereof. The taxes and penalties imposed by this article shall be deemed a debt owing to the state by the party against whom the same shall be charged and shall be a preferred lien upon all property of the party against whom the same shall be charged.
Ala. Code § 28-4-254 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-254
Section 28-4-254 Search Warrant for Seizure of Prohibited Liquors and Beverages, Etc., Generally - Issuance - Standard for Issuance; Contents of Affidavit Supporting Determination of Probable Cause
Status: in_force

Said warrants shall be issued only on probable cause supported by affidavit naming or describing the person or other party whose premises are to be searched, if known, and describing as nearly as possible the liquors and beverages to be searched for and the place to be searched. The liquors or beverages may be described as prohibited liquors and beverages or spirituous, vinous or malt liquors if more specific description is not obtainable, and the affidavit may show that more specific description is not obtainable.
Ala. Code § 28-5-4 — Alabama Code / Title 28 / Chapter 5 / Section 28-5-4
Section 28-5-4 Bonds of Permittees
Status: in_force

As a condition precedent to the granting of such permit, such person, firm or corporation shall file with the Governor a bond payable to the State of Alabama, in the penal sum of $25,000.00, with surety to be approved by him, conditioned that such person, firm or corporation will not sell, barter, give away, deliver or remove any alcohol or liquid or compound containing alcohol or permit to be sold, bartered, given away, delivered or removed from such industrial alcohol plant any alcohol or liquid or compound containing alcohol in violation of the laws and regulations of the state and of the United States and will faithfully observe, keep, perform and be bound by any and all provisions, restraints and conditions of the laws of the state and of the United States concerning, affecting or regulating the manufacture, sale, transportation or delivery of alcohol and intoxicating liquors. This bond shall be renewed annually during the life of the permit provided for in this chapter.
Ala. Code § 28-3-203 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-203
Section 28-3-203 Additional Five Percent Tax
Status: reserved

(a) Repealed by Acts 1986, No. 86-212, p. 264, §3.

(b) Levy and collection. In addition to all other taxes of every kind now imposed by law and in addition to any marked-up price authorized or required by law, there is hereby levied and shall be collected a tax at the rate of 13 percent upon the selling price of all spirituous or vinous liquors sold by the board. The tax imposed by this subsection shall be collected by the board from the purchaser at the time the purchase price is paid.

The markup as currently established by the board on spirituous or vinous liquors shall not be reduced by the board for the purpose of absorbing the tax levied by this subsection, it being the intention of this provision that the said tax shall be passed on to the purchaser.

(c) Disposition of proceeds.

(1) 38.5 percent of the revenues collected under the provisions of subsection (b) of this section shall be paid into the State Treasury to the credit of the General Fund.

(2) 61.5 percent of the revenues collected under the provisions of subsection (b) of this section are hereby irrevocably pledged and hereby appropriated for the purposes of providing for payment of the principal of, premium, if any, and interest on, all bonds issued by the Alabama Mental Health Finance Authority, as authorized by Title 41, Chapter 10, Article 11, in the amount that may be necessary for such purposes to the extent and only to the extent that the revenues appropriated for such purposes under Section 40-25-23 are not sufficient to pay at their respective maturities the principal of, premium, if any, and interest on, such bonds.

(d) Any portion of the aforesaid 61.5 percent of the revenues pledged and appropriated in subdivision (c)(2), above, not needed in any fiscal year shall be deposited in the State Treasury to the credit of the State General Fund.
Ala. Code § 28-7-9 — Alabama Code / Title 28 / Chapter 7 / Section 28-7-9
Section 28-7-9 Wine Wholesaler’s License; Bond
Status: in_force

Upon applicant’s compliance with Section 28-7-6, the board shall issue to applicant a wine wholesaler’s license which will authorize the licensee to import and receive shipments of table wine from outside the state from licensed wine manufacturers, to purchase table wine from licensed wine manufacturers or importers within the state, and to sell table wine to licensed wine retailers and all licensees or others within this state lawfully authorized to sell wine in this state, and to export table wine from the state. In addition, the applicant shall file with his original application a bond in the penal sum of not less than $1,000.00 nor more than $10,000.00 conditioned upon the payment of the taxes to be collected by the wine wholesaler and remitted to the board.
Ala. Code § 28-4-288 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-288
Section 28-4-288 Execution of Bond by Defendant or Claimant for Recovery of Seized Vehicle, Etc., Pending Appeal; Proceedings Upon Failure of Bondsmen to Deliver Said Vehicle, Etc., Upon Affirmance of Judgment Upon Appeal, Etc
Status: in_force

Whenever a conveyance, vehicle of any kind or animal used in drawing the same is seized by an officer of the state under the prohibition laws of this state and has been condemned by the circuit court that tried the action, the defendant in the proceedings or the claimant of the property, pending an appeal to the Supreme Court or Court of Civil Appeals, may, upon motion, have the court immediately appraise the value of said property and of the several items separately and shall have the right to execute a bond with two good sureties in double the appraised value of such property or of any item or items thereof, to be approved by the clerk or register of the circuit court, conditioned, in the event the appeal is affirmed or reversed and the conveyance, vehicle, animal or harness is subsequently condemned on another trial, to deliver the property for which a bond is given to the sheriff within 30 days from the date of such affirmance or reversal and subsequent condemnation on another trial, to be disposed of according to law and to pay any difference between any value thereof at the time of the original appraisal and at the time of the delivery to the sheriff, the difference in value to be determined by the circuit court. On the execution of such bond the sheriff shall deliver said property to the defendant or claimant executing such bond.

Upon the failure of the bondsmen to deliver the said property condemned within 30 days after the appeal has been affirmed or within 30 days after condemnation on another trial if the judgment is reversed, the bond shall be returned by the sheriff forfeited, and execution may issue thereon against the principal and sureties for the amount of the value of the property or, in case of the return of the property, for the difference between the value fixed by the court on the original appraisal and the final appraisal when it is returned after the appeal is affirmed.
Ala. Code § 28-7-13 — Alabama Code / Title 28 / Chapter 7 / Section 28-7-13
Section 28-7-13 License Fees; Local License Taxes; Payment and Distribution of License and Filing Fees
Status: in_force

(a) License fees for licenses issued by the board. The following annual license fees are levied and prescribed for licenses issued and renewed by the board pursuant to the authority contained in this chapter:

(1) Wine retailer’s license, license fee of $150.00. (2) Wine wholesaler’s license, license fee of $550.00. (3) Wine importer’s license, license fee of $500.00. (4) Wine manufacturer’s license, license fee of $500.00. In addition, the county or municipality therein in which the wholesaler, importer or retailer sells or distributes table wine may fix a reasonable privilege or license tax on a wine wholesaler, importer or retailer located therein, conditioned on a permit or license being issued by the board. Provided, however, said county or municipality shall levy no license or privilege tax, or other charge for the privilege of doing business as a wine wholesaler, importer or retailer, which shall exceed one-half the amount of the state license fee levied under the provisions of this section for like privilege.

(b) Payment, collection and administration. All license and filing fees levied or authorized by this chapter, other than those levied by a municipality, shall be paid to the board. All filing and license fees paid to the board shall be paid into the State Treasury to the credit of the Beer Tax and License Fund of the board and each month’s receipts shall be distributed to the State General Fund no later than the end of the following month. All license fees levied by any county and paid the board shall be paid not later than the last day of the month following the month of collection to the county governing body which shall distribute the proceeds thereof.
Ala. Code § 28-9-2 — Alabama Code / Title 28 / Chapter 9 / Section 28-9-2
Section 28-9-2 Definitions
Status: in_force

(a) The following words or phrases, or the plural thereof, whenever they appear in this chapter, unless the context clearly requires otherwise, shall have the meanings ascribed to them in this section:

(1) AGREEMENT. Any agreement between a wholesaler and a supplier, whether oral or written, whereby a wholesaler is granted the right to purchase and sell a brand or brands of beer sold by a supplier.

(2) ANCILLARY BUSINESS. A business owned by a wholesaler, by a substantial stockholder of a wholesaler, or by a substantial partner of a wholesaler the primary business of which is directly related to the transporting, storing, or marketing of the brand or brands of beer of a supplier with whom the wholesaler has an agreement; or a business owned by a wholesaler, a substantial stockholder of a wholesaler or a substantial partner of a wholesaler which recycles empty beverage containers.

(3) DESIGNATED MEMBER. The spouse, child, grandchild, parent, brother or sister of a deceased individual who owned an interest, including a controlling interest, in a wholesaler; or any person who inherits the deceased individual’s ownership interest in the wholesaler under the terms of the deceased individual’s will, or under the laws of intestate succession of this state; or any person who or entity which has otherwise, by designation in writing by the deceased individual, succeeded the deceased individual in the wholesaler’s business, or has succeeded to the deceased individual’s ownership interest in the wholesaler pursuant to a written contract or instrument; and also includes the appointed and qualified personal representative and the testamentary trustee of a deceased individual owning an ownership interest in a wholesaler. Designated member also includes the person appointed by a court as the guardian or conservator of the property of an incapacitated individual owning an ownership interest in a wholesaler.

(4) GOOD FAITH. Honesty in fact and the observance of reasonable commercial standards of fair dealing in the trade, as defined in and interpreted under the Uniform Commercial Code, Section 7-2-103.

(5) REASONABLE QUALIFICATIONS. The standard of the reasonable criteria established and consistently used by the respective supplier for Alabama wholesalers that entered into, continued or renewed an agreement with the supplier during a period of 24 months prior to the proposed transfer of the wholesaler’s business, or for Alabama wholesalers who have changed managers or designated managers during a period of 24 months prior to the proposed change in manager or successor manager of the wholesaler’s business.

(6) RETALIATORY ACTION. Includes, but is not limited to, the refusal to continue an agreement, or a material reduction in the quality of service or quantity of products available to a wholesaler under an agreement, which refusal or reduction is not made in good faith.

(7) SALES TERRITORY. An area of exclusive sales responsibility for the brand or brands of beer sold by a supplier as designated by an agreement.

(8) SUBSTANTIAL STOCKHOLDER or SUBSTANTIAL PARTNER. A stockholder of or partner in the wholesaler who owns an interest of 25 percent or more of the partnership or of the capital stock of a corporate wholesaler.

(9) SUPPLIER. A manufacturer or importer of beer licensed by the board.

(10) TRANSFER OF WHOLESALER’S BUSINESS. The voluntary sale, assignment or other transfer of all or control of the business or all or substantially all of the assets of the wholesaler, or all or control of the capital stock of the wholesaler, including without limitation the sale or other transfer of capital stock or assets by merger, consolidation or dissolution, or of the capital stock of the parent corporation, or of the capital stock or beneficial ownership of any other entity owning or controlling the wholesaler.

(11) WHOLESALER. A wholesaler of beer licensed by the board.

(b) Other words and phrases used in this chapter shall have the meanings ascribed to them in Section 28-3-1, as amended, and any acts amendatory thereof, supplementary thereto or substituted therefor, unless the context clearly requires otherwise.
Ala. Code § 28-9-11 — Alabama Code / Title 28 / Chapter 9 / Section 28-9-11
Section 28-9-11 Liabilities and Duties of Supplier; Action for Damages; Declaratory Judgment and Injunctive Relief; Remedies
Status: in_force

(a) If a supplier engages in conduct prohibited under this chapter, a wholesaler with which the supplier has an agreement may maintain a civil action against the supplier to recover actual damages reasonably incurred as the result of the prohibited conduct. If a wholesaler engages in conduct prohibited under this chapter, a supplier with which the wholesaler has an agreement may maintain a civil action against the wholesaler to recover actual damages reasonably incurred as the result of the prohibited conduct.

(b) A supplier that violates any provision of this chapter shall be liable for all actual damages and all court costs and, in the court’s discretion, reasonable attorney fees incurred by a wholesaler as a result of that violation. A wholesaler that violates any provision of this chapter shall be liable for all actual damages and all court costs and, in the court’s discretion, reasonable attorney fees incurred by the supplier as a result of that violation.

(c) This chapter imposes upon a supplier the duty to deal fairly and in good faith with a wholesaler which has entered into an agreement with the supplier to purchase and sell a brand or brands of beer sold by the supplier. Except as otherwise provided in this chapter, if a court finds that a supplier has intentionally, consciously or deliberately acted or failed to act which was not in good faith or was in bad faith either in (1) effecting an amendment, modification, termination, cancellation, or nonrenewal of any agreement; or (2) unreasonably interfering with, preventing or unreasonably delaying the transfer of the wholesaler’s business where approval of the proposed transferee is not required by this chapter; or (3) unreasonably withholding its consent to or approval of any assignment, transfer, or sale of a wholesaler’s business, where approval of the proposed transferee is required by this chapter; it may, upon proof thereof by clear and convincing evidence as defined in Section 6-11-20, award exemplary or punitive damages, as well as actual damages, court costs, and reasonable attorney fees to the wholesaler who has been damaged by the action or failure to act of the supplier. Such actions or failure to act on the part of the supplier shall constitute the tort of bad faith, and the amount of any award of punitive damages and the review thereof by the trial or appellate court shall be governed by the provisions of Section 6-11-25.

(d) A supplier or wholesaler may bring an action for declaratory judgment for determination of any controversy arising pursuant to this chapter.

(e) Upon proper application to the court, a supplier or wholesaler may obtain injunctive relief against any violation of this chapter. If the court grants injunctive relief or issues a temporary restraining order, bond shall not be required to be posted.

(f) The remedies provided by this section are nonexclusive, and nothing contained herein shall abolish any cause of action or remedy available to the supplier or the wholesaler existing on March 3, 1988.

(g) Any legal action taken under this chapter, or in a dispute arising out of an agreement or breach thereof, or over the provisions of an agreement shall be filed in a court, state or federal, located in Alabama, which state court is located in, or which federal court has jurisdiction and venue of, the county in which the wholesaler maintains its principal place of business in this state.
Ala. Code § 28-4-155 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-155
Section 28-4-155 Prescription to Be Based Upon Professional Opinion of Physician That Alcohol Will Be Used by Patient for Medicinal Purposes
Status: in_force

No physician shall prescribe alcohol for any patient simply upon the affirmation or statement or promise of said patient that he will use the same for medicinal purposes, but the said prescription must be based upon the professional opinion of the physician after a careful examination of the person seeking the prescription and upon his opinion, derived from such examination, that the said party is bona fide applying for said alcohol to be used as a medicine and not as a drink or beverage.
Ala. Code § 28-4-222 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-222
Section 28-4-222 Contents and Verification of Petition
Status: in_force

The petition shall state the facts upon which the application is based and shall be verified by the affidavit of the officer or citizen filing the action, either upon knowledge or information and belief, as the circumstances may warrant, and, in case the petition is filed by any one of the officers named and he is unwilling to make the affidavit, the verification may be made by any citizen or citizens in the same manner and terms as if the petition had been filed by him or them.
Ala. Code § 28-7-5 — Alabama Code / Title 28 / Chapter 7 / Section 28-7-5
Section 28-7-5 Authority of Board to Issue Licenses; County or Municipal Approval
Status: in_force

The board shall have full and final authority, with the approval of the county or municipal governing body, to issue and renew licenses of wine retailers, wholesalers, importers and manufacturers to sell and handle table wine in this state. Licenses issued under this chapter to wine retailers, wholesalers, importers or manufacturers shall, unless revoked in the manner provided in this chapter, be valid for the license year which shall begin on the 1st day of October of each year.
Ala. Code § 28-3-280 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-280
Section 28-3-280 Additional State Sales Tax Levied
Status: in_force

In addition to all other taxes levied and collected on the sale of any alcoholic beverage, there is hereby levied an additional state sales tax in the amount equal to the combined county and municipal general sales tax rates levied or assessed in the county and municipality where the transaction occurs, applied to the retail price on the sales of alcoholic beverages sold at retail by Alcoholic Beverage Control Board stores. The tax shall be in addition to any and all other taxes collected on sales.
Ala. Code § 28-7-8 — Alabama Code / Title 28 / Chapter 7 / Section 28-7-8
Section 28-7-8 Wine Retailer’s License
Status: in_force

Upon applicant’s compliance with Section 28-7-6, the board shall issue a wine retailer’s license for any retail outlet kept or operated by a wine retailer for the retail sale of table wines for off-premises consumption.
Ala. Code § 28-3-22 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-22
Section 28-3-22 Remittance of Part of Prescribed Penalties by Board; Board Not to Accept Less Than Minimum Penalties
Status: in_force

The board, upon good cause shown, may in its discretion remit a part of the penalties prescribed in this chapter, but in no case shall it accept less than the minimum penalty provided for each offense.
Ala. Code § 28-4-115 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-115
Section 28-4-115 Transportation of Prohibited Liquors or Beverages in Quantities of Five Gallons or More
Status: in_force

It shall be unlawful for any person, firm or corporation or association within this state to transport in quantities of five gallons or more any of the liquors or beverages, the sale, possession or transportation of which is prohibited by law in Alabama. Any person convicted of violating this section shall be guilty of a felony and, upon conviction, shall be imprisoned in the penitentiary of this state for a period of not less than one year, nor more than five years.
Ala. Code § 28-8A-5 — Alabama Code / Title 28 / Chapter 8A / Section 28-8A-5
Section 28-8A-5 Supplier Prohibitions
Status: in_force

A supplier shall not do any of the following:

(1) Fail to provide each wholesaler of the supplier’s brand or brands with a written agreement which contains in total the supplier’s agreement with each wholesaler, and designates a specific exclusive sales territory. Any agreement that is in existence on August 1, 2021, shall be renewed consistent with this chapter, and this chapter may be incorporated by reference in the agreement. No part of this chapter shall prevent a supplier from appointing, one time for a period not to exceed 90 days, a wholesaler to temporarily service a sales territory not designated to another wholesaler, until such time as a wholesaler is appointed by the supplier; and the wholesaler who is designated to service the sales territory during this period of temporary service shall not be in violation of this chapter, and, with respect to the temporary service territory, shall not have any of the rights provided under Sections 28-8A-7 and 28-8A-9.

(2) Fix, maintain, or establish the price at which a wholesaler shall sell any wine.

(3) Enter into an additional agreement with any other wholesaler for, or to sell to any other wholesaler, the same brand or brands of wine in the same territory or any portion thereof, or to sell directly to any retailer in this state.

(4) Coerce, or attempt to coerce, any wholesaler to accept delivery of any wine or other commodity which has not been ordered by the wholesaler. Provided, however, a supplier may impose reasonable inventory requirements upon a wholesaler if the requirements are made in good faith and are generally applied to other similarly situated wholesalers having an agreement with the supplier.

(5) Coerce, or attempt to coerce, any wholesaler to accept delivery of any wine or other commodity ordered by a wholesaler if the order was cancelled by the wholesaler.

(6) Coerce, or attempt to coerce, any wholesaler to do any illegal act or to violate any law or any regulation by threatening to amend, modify, cancel, terminate, or refuse to review any agreement existing between the supplier and wholesaler.

(7) Require a wholesaler to assent to any condition, stipulation, or provision limiting the wholesaler’s right to sell the brand or brands of wine or other products of any other supplier unless the acquisition of the brand or brands or products of another supplier would materially impair or adversely affect the wholesaler’s quality of service, sales, or ability to compete effectively in representing the brand or brands of the supplier presently being sold by the wholesaler. The supplier shall have the burden of proving that such acquisition of such other brand or brands or products would have such effect.

(8) Require a wholesaler to purchase one or more brands of wine or other products in order for the wholesaler to purchase another brand or brands of wine for any reason. If the wholesaler has agreed to distribute a brand or brands before August 1, 2021, the wholesaler shall continue to distribute that brand or brands, in conformance with this chapter.

(9) Request a wholesaler to submit audited profit and loss statements, balance sheets, or financial records as a condition of renewal or continuation of an agreement.

(10) Withhold delivery of wine ordered by a wholesaler, or change a wholesaler’s quota of a brand or brands if the withholding or change is not made in good faith.

(11) Require a wholesaler by any means directly to participate in or contribute to any local or national advertising fund controlled directly or indirectly by a supplier.

(12) Take any retaliatory action against a wholesaler that files a complaint regarding an alleged violation by the supplier of federal, state, or local law or an administrative rule.

(13) Require or prohibit, without just and reasonable cause, any change in the manager or successor manager of any wholesaler who has been approved by the supplier as of or subsequent to August 1, 2021. Should a wholesaler change an approved manager or successor manager, a supplier shall not require or prohibit the change unless the person selected by the wholesaler fails to meet the nondiscriminatory, material, and reasonable standards and qualifications for managers of Alabama wholesalers of the supplier which previously have been consistently applied to Alabama wholesalers by the supplier. The supplier shall have the burden of proving that a person fails to meet the standards and qualifications which are nondiscriminatory, material, and reasonable and have been consistently applied to Alabama wholesalers.

(14) Upon written notice of intent to transfer the wholesaler’s business, interfere with, prevent, or unreasonably delay, for longer than 30 days after the receipt of the notice, the transfer of the wholesaler’s business if the proposed transferee is a designated member.

(15) Upon written notice of intent to transfer the wholesaler’s business to a person other than a designated member, withhold consent to or approval of or unreasonably delay, for longer than 30 days after receipt of the notice, the transfer of a wholesaler’s business if the proposed transferee meets the nondiscriminatory, material, and reasonable qualifications and standards required by the supplier for Alabama wholesalers. The supplier shall have the burden of proving that the proposed transferee does not meet such standards and qualifications which are nondiscriminatory, material, and reasonable and have been consistently applied to Alabama wholesalers.

(16) Restrict or inhibit, directly or indirectly, the right of free association among wholesalers for any lawful purpose.
Ala. Code § 28-3-241 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-241
Section 28-3-241 Additional Beverages Subject to Confiscation and Sale; Punishment of Persons Having Contraband Beverages in Their Possession
Status: in_force

Any alcoholic beverages as enumerated and defined in this chapter to be sold or distributed by and through state liquor stores found within this state in the possession of or on the premises of any person, firm, corporation or association of persons not having affixed thereto such mark of identification showing that said alcoholic beverages were sold or distributed by a state liquor store shall be subject to confiscation and sale in the same manner as set forth in this chapter for malt or brewed beverages as defined in this chapter and vinous beverages not exceeding 24 percent by volume which do not have affixed thereto the required revenue stamps as provided for in this chapter.

Persons who are found guilty of having in their possession any such contraband liquors shall be subject to the same fines and imprisonment as set forth in this chapter for persons having in their possession any malt or vinous beverages without the proper stamps affixed thereto as required by this chapter.
Ala. Code § 28-3A-6.1 — Alabama Code / Title 28 / Chapter 3A / Section 28-3A-6.1
Section 28-3A-6.1 Direct Shipment of Wine by a Manufacturer
Status: in_force

(a) Any person licensed as a wine manufacturer who holds a federal basic wine manufacturing permit pursuant to the Federal Alcohol Administration Act, 27 U.S.C. § 201 et seq., and who is in the business of manufacturing and bottling wine may obtain a direct wine shipper license from the board as provided in this section. A direct wine shipper licensee may ship annually up to 12 cases of unopened containers of wine to any one Alabama resident in a 12-month period, each case not exceeding nine liters of wine. A direct wine shipper licensee may ship only wine: (i) produced by the direct wine shipper licensee; (ii) produced by or for the direct wine shipper licensee under a written contract, existing at the time of shipment, with another manufacturer of wine that holds a federal basic wine manufacturing permit pursuant to the Federal Alcohol Administration Act, 27 U.S.C. § 201 et seq., and who is in the business of manufacturing and bottling wine; or (iii) exclusively produced and bottled for the direct wine shipper licensee by a manufacturer of wine that holds a federal basic wine manufacturing permit pursuant to the Federal Alcohol Administration Act, 27 U.S.C. § 201 et seq., and who is in the business of manufacturing and bottling wine. The wine shall be shipped and transported by common or permit carrier directly from the direct wine shipper licensee’s licensed premises, or from the direct wine shipper licensee through a wine fulfillment center as provided in Section 28-3A-6.2, to a resident of Alabama who is at least 21 years of age for the resident’s personal use and not for resale.

(b) In order to receive a license to ship wine to an Alabama resident, the applicant for a direct wine shipper license shall do all of the following:

(1) File an application with the board.

(2) Pay an application fee of two hundred dollars ($200).

(3) Provide to the board a true copy of its current wine manufacturer license issued by the board or issued by the state in which it manufactures wine and a true copy of its federal basic wine manufacturing permit.

(c) A direct wine shipper licensee:

(1) May not ship more wine than is specified in subsection (a) to any one consumer in a 12-month period.

(2) May not ship any wine to any address or property that is any of the following:

a. Any premises licensed by the board.

b. A public or private elementary, secondary, or post-secondary educational school, including any dormitory, housing, or common space located on the campus of any elementary, secondary, or post-secondary educational school.

c. A prison, reformatory, or other correctional facility.

d. A hospital or other healthcare facility, including, but not limited to, an acute care, addiction or substance abuse, or mental or psychiatric care facility.

e. A locker, a mailbox, a storage facility, or a package shipping or similar service business.

f. An address that is not a permanent street address.

(3) May only ship wine that has been approved by the board for sale and shipment within or into the state and for which the direct wine shipper licensee meets either of the following criteria:

a. Owns the Certificate of Label Approval issued by the Alcohol and Tobacco Tax and Trade Bureau.

b. Has the exclusive right to sell the wine in the United States under a written contract, existing at the time of shipment, with the manufacturer of wine that holds a federal basic wine manufacturing permit pursuant to the Federal Alcohol Administration Act, 27 U.S.C. § 201 et seq., and is the owner of the Certificate of Label Approval issued by the Alcohol and Tobacco Tax and Trade Bureau.

(4) Shall ensure that all containers of wine shipped directly to a resident in this state are conspicuously labeled with the words: “CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY.”

(5) Shall report to the board on a quarterly basis in a manner prescribed by the board all of the following information for each wine shipment into the state pursuant to this section:

a. The name and address of the Alabama resident who placed the order.

b. For each completed shipment, evidence of signature by an individual age 21 years or older.

c. The name and license number of the common or permit carrier engaged in the shipment.

d. For each shipment by a wine fulfillment center licensee on behalf of the direct wine shipper, the name and license number of the wine fulfillment center licensee engaged in the shipment.

e. The date of shipment.

f. The carrier tracking number.

g. The quantity of wine in the shipment.

(6) Whether located within or outside of this state, shall collect and properly remit all state and local sales or use taxes and excise taxes due on sales to Alabama residents.

(7) Shall permit the board or the Department of Revenue to perform an audit of the direct wine shipper licensee’s records upon request.

(8) Shall obtain from the customer an attestation that he or she is at least 21 years of age at the time the order is placed.

(9) Shall be deemed to have consented to the jurisdiction of the board or any law enforcement agency and the Alabama courts concerning enforcement of this section and any related laws or administrative rules.

(d) A direct wine shipper licensee may renew its license with the board by paying annually a renewal fee of one hundred fifty dollars ($150) and providing the board a true copy of its current manufacturer license issued by the board and its federal basic wine manufacturing permit.

(e) The board may adopt rules pursuant to the Administrative Procedure Act to implement this section.

(f) The board may enforce the requirements of this section to suspend or revoke a direct wine shipper license by the same administrative proceedings that apply to alcoholic beverage licenses, and the board may accept payment of a fine in lieu of suspension or revocation. Payments of fines shall be determined by rule adopted by the board.

(g) Shipments of wine direct to consumers in Alabama from persons who do not possess a current direct wine shipper license pursuant to this section are prohibited. Any person that violates this section is guilty of a Class C misdemeanor and shall also be subject to a civil penalty imposed by the board by administrative proceedings that apply to alcoholic beverage licenses, as follows:

(1) For the first violation, a civil penalty not to exceed five hundred dollars ($500).

(2) For a second violation, a civil penalty not to exceed three thousand dollars ($3,000).

(3) For a third or any subsequent violation, a civil penalty not to exceed six thousand dollars ($6,000).

(h) Any fines or fees received by the board under this section, including, but not limited to, the direct wine shipper licensee fee, shall be used by the board in order to perform its regulatory duties under Title 28.

(i) A direct wine shipper licensee may not avoid liability under this section by subcontracting with a third party to perform its obligations required pursuant to this section.

(j) For purposes of this chapter, the following terms shall have the following meanings:

(1) DIRECT WINE SHIPPER. A person in possession of a current, valid direct wine shipper license.

(2) DIRECT WINE SHIPPER LICENSE. A license issued by the board that authorizes the licensee to ship wine or contract for the shipment of wine from a manufacturer to an Alabama resident pursuant to this section and Section 28-3A-6.2.

(3) SHIPMENT. The transportation of wine from a manufacturer to an Alabama resident as provided in this chapter.

(4) WINE FULFILLMENT CENTER. A premises that operates as a bailment warehouse for wine permitted to be sold directly by a direct wine shipper licensee to an Alabama resident pursuant to this section and Section 28-3A-6.2.

(5) WINE FULFILLMENT CENTER LICENSE. A license issued by the board that authorizes a licensed wine fulfillment center to ship wine to an Alabama resident on behalf of a direct wine shipper pursuant to this section and Section 28-3A-6.2.
Ala. Code § 28-11-7.1 — Alabama Code / Title 28 / Chapter 11 / Section 28-11-7.1
Section 28-11-7.1 Specialty Retailer of Electronic Nicotine Delivery Systems Permit; Application and Requirements; Sales Limitations; Age Restrictions on Premises
Status: in_force

(a) A person desiring to operate as a specialty retailer of electronic nicotine delivery systems shall apply for a permit from the board. The board, by rule, shall establish requirements for the permit, which shall include an application fee of fifty dollars ($50). On approval by the board, the person shall pay to the board a permit fee of one thousand dollars ($1,000), which shall be renewed annually. All fees collected by the board under this section shall be deposited into the Vaping Licensing and Enforcement Fund under Section 28-11-10.

(b) A permit issued under this section shall be valid only for one location specified in the permit application.

(c)(1) Except as provided in subdivision (2), e-liquids, electronic nicotine delivery systems, and vapor-based alternative nicotine products may only be sold at retail by a permitted specialty retailer of electronic nicotine delivery systems.

(2) An e-liquid, electronic nicotine delivery system, or vapor-based alternative nicotine product that has received a marketing order or other authorization under 21 U.S.C. § 387j(c)(1)(A)(i) authorizing the product to be introduced or delivered for introduction into interstate commerce may be sold by a person permitted under Section 28-11-7.

(d) No specialty retailer of electronic nicotine delivery systems shall allow anyone under 21 years of age to be within the retail establishment. Each specialty retailer of electronic nicotine delivery systems, as a condition of entry into the retail establishment, shall require each patron to verify his or her age using a third-party age verification service approved by the board. The age verification service shall require the presentation and electronic scanning of the patron’s driver license or nondriver identification card as a condition of entry into the retail establishment.

(e) Any person who violates this section shall be punished as provided in Section 28-11-9(e).
Ala. Code § 28-3-53.1 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-53.1
Section 28-3-53.1 Delay in Distribution of Certain Funds; Use of Moneys Realized; Distribution of Funds Accumulated as Working Capital
Status: in_force

(a) There shall be no distribution of any taxes collected on alcoholic beverages sold by the Alabama Alcoholic Beverage Control Board or of any funds distributed as net profits by said board for at least 25 days beginning October 1, 1983, for at least 55 days by September 30, 1984, for at least 85 days by September 30, 1985, for at least 115 days by September 30, 1986, for at least 120 days by September 30, 1987, and thereafter, from the close of the month in which the said taxes or said funds are realized. The moneys so realized are intended for use by said board for inventory purposes.

(b) Any funds accumulated as working capital under Section 28-3-74(d) shall be distributed to the several beneficiaries on the same basis as withheld on the next distribution of profits to such beneficiaries by the Alabama Alcoholic Beverage Control Board after October 1, 1984.
Ala. Code § 28-11-11 — Alabama Code / Title 28 / Chapter 11 / Section 28-11-11
Section 28-11-11 Annual Report
Status: in_force

The board shall issue an annual report to the Governor, the Legislature, and the Attorney General concerning compliance by state retail merchants with this chapter. The report shall contain all of the following:

(1) The total number of retail distributors of tobacco, tobacco products, electronic nicotine delivery systems, and alternative nicotine products categorized by type of retail outlet.

(2) The number of citations reported to the board, categorized by type of retail outlet.

(3) The total number of successful compliance checks, categorized by type of retail outlet.

(4) The extent and nature of organized educational and government activities intended to promote, encourage, or otherwise secure compliance with state and federal laws prohibiting the sale or distribution of tobacco, tobacco products, alternative nicotine products, and electronic nicotine delivery systems to individuals under the age of 21 years.

(5) Information as to the level of access and availability of tobacco, tobacco products, alternative nicotine products, and electronic nicotine delivery systems to individuals under the age of 21 years.

(6) Noted impediments to implementation of this chapter, as well as recommendations for alleviating the same.
Ala. Code § 28-4-23 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-23
Section 28-4-23 Keeping, Etc., of Prohibited Liquors and Beverages in Lockers, Rooms, Etc., of Social Clubs, Etc.; Duty of Officers of Such Clubs, Etc., to Prevent Violations of Section
Status: in_force

No prohibited liquors and beverages shall be kept or permitted to be kept by members or others in any locker or room of or on the premises of any social club or of any other association or organization of persons, whether of a fraternal or social nature or otherwise, and whether incorporated or not, and such club or club room shall not be deemed to be at the home or private premises of any member thereof.

It shall be the duty of all officers of any such club or association of persons, and especially of the secretary, manager or other officer in charge of the premises, to prevent the violation of this section by the members or by others resorting thereto. The presence of prohibited liquor in any locker or any other place on the premises or about the rooms of any such club or association of persons shall constitute prima facie evidence that the said officers in charge and the officers and directors of the club or of the organization are unlawfully permitting the possession of said prohibited liquors and beverages at such place and are guilty of violation of this section.
Ala. Code § 28-9-4 — Alabama Code / Title 28 / Chapter 9 / Section 28-9-4
Section 28-9-4 Prohibited Acts - Suppliers
Status: in_force

A supplier is prohibited from doing the following:

(1) Fail to provide each wholesaler of the supplier’s brand or brands with a written agreement which contains in total the supplier’s agreement with each wholesaler, and designates a specific exclusive sales territory. Any agreement which is in existence on March 3, 1988, shall be renewed consistent with this chapter; provided, that this chapter may be incorporated by reference in the agreement. Provided, however, nothing contained herein shall prevent a supplier from appointing, one time for a period not to exceed 90 days, a wholesaler to temporarily service a sales territory not designated to another wholesaler, until such time as a wholesaler is appointed by the supplier; and such wholesaler who is designated to service the sales territory during this period of temporary service shall not be in violation of the chapter, and, with respect to the temporary service territory, shall not have any of the rights provided under Sections 28-9-6 and 28-9-8.

(2) Fix, maintain, or establish the price at which a wholesaler shall sell any beer.

(3) Enter into an additional agreement with any other wholesaler for, or to sell to any other wholesaler, the same brand or brands of beer in the same territory or any portion thereof, or to sell directly to any retailer in this state.

(4) Coerce, or attempt to coerce, any wholesaler to accept delivery of any beer, or other commodity which has not been ordered by the wholesaler. Provided, however, a supplier may impose reasonable inventory requirements upon a wholesaler if the requirements are made in good faith and are generally applied to other similarly situated wholesalers having an agreement with the supplier.

(5) Coerce, or attempt to coerce, any wholesaler to accept delivery of any beer, or other commodity ordered by a wholesaler if the order was canceled by the wholesaler.

(6) Coerce, or attempt to coerce, any wholesaler to do any illegal act or to violate any law or regulation by threatening to amend, modify, cancel, terminate, or refuse to renew any agreement existing between the supplier and wholesaler.

(7) Require a wholesaler to assent to any condition, stipulation, or provision limiting the wholesaler’s right to sell the brand or brands of beer or other products of any other supplier unless the acquisition of the brand or brands or products of another supplier would materially impair or adversely affect the wholesaler’s quality of service, sales or ability to compete effectively in representing the brand or brands of the supplier presently being sold by the wholesaler; provided the supplier shall have the burden of proving that such acquisition of such other brand or brands or products would have such effect.

(8) Require a wholesaler to purchase one or more brands of beer or other products in order for the wholesaler to purchase another brand or brands of beer for any reason. Provided, however, a wholesaler that has agreed to distribute a brand or brands before March 3, 1988, shall continue to distribute the brand or brands in conformance with this chapter.

(9) Request a wholesaler to submit audited profit and loss statements, balance sheets, or financial records as a condition of renewal or continuation of an agreement.

(10) Withhold delivery of beer ordered by a wholesaler, or change a wholesaler’s quota of a brand or brands if the withholding or change is not made in good faith.

(11) Require a wholesaler by any means directly to participate in or contribute to any local or national advertising fund controlled directly or indirectly by a supplier.

(12) Take any retaliatory action against a wholesaler that files a complaint regarding an alleged violation by the supplier of federal, state or local law or an administrative rule.

(13) Require or prohibit, without just and reasonable cause, any change in the manager or successor manager of any wholesaler who has been approved by the supplier as of or subsequent to March 3, 1988. Should a wholesaler change an approved manager or successor manager, a supplier shall not require or prohibit the change unless the person selected by the wholesaler fails to meet the nondiscriminatory, material and reasonable standards and qualifications for managers of Alabama wholesalers of the supplier which standards and qualifications previously have been consistently applied to Alabama wholesalers by the supplier. Provided, however, the supplier shall have the burden of proving that such person fails to meet such standards and qualifications which are nondiscriminatory, material and reasonable and have been consistently applied to Alabama wholesalers.

(14) Upon written notice of intent to transfer the wholesaler’s business, interfere with, prevent, or unreasonably delay (not to exceed 30 days) the transfer of the wholesaler’s business if the proposed transferee is a designated member.

(15) Upon written notice of intent to transfer the wholesaler’s business other than to a designated member, withhold consent to or approval of, or unreasonably delay (not to exceed 30 days after receipt of all material information reasonably requested) a response to a request by the wholesaler for, any transfer of a wholesaler’s business if the proposed transferee meets the nondiscriminatory, material and reasonable qualifications and standards required by the supplier for Alabama wholesalers. Provided, however, the supplier shall have the burden of proving that the proposed transferee does not meet such standards and qualifications which are nondiscriminatory, material and reasonable and have been consistently applied to Alabama wholesalers.

(16) Restrict or inhibit, directly or indirectly, the right of free association among wholesalers for any lawful purpose.
Ala. Code § 28-7-10 — Alabama Code / Title 28 / Chapter 7 / Section 28-7-10
Section 28-7-10 Wine Importer License; Restrictions on Sale and Operation; Registration of Labels; Seizure of Unregistered Goods; Monthly Reports; Inspection
Status: in_force

(a) Upon an applicant’s compliance with this section and the rules adopted pursuant to this section, the board may issue a wine manufacturer license to the applicant which shall authorize the licensee to manufacture or otherwise distill, produce, ferment, bottle, or compound wine in a dry county only for the sale for distribution outside of the county. No person shall manufacture or otherwise distill, produce, ferment, bottle, or compound wine in a dry county for sale or distribution unless the person or the authorized representative of the person has been granted a wine manufacturer license issued by the board pursuant to this section.

(b) A wine manufacturer licensed under this section is prohibited from doing any of the following:

(1) Selling any wine or dispensing any tastings for consumption on its licensed premises .

(2) Selling or delivering any wine in other than original containers approved as to capacity by the board and in accordance with standards of fill prescribed by the U.S. Treasury Department.

(3) Maintaining or operating within the state any place or places, other than the place or places covered by the wine manufacturer license.

(c) Any wine manufactured in the dry county by the manufacturer licensed pursuant to this section may be sold only for shipment and delivery to a licensed wine wholesaler in this state or to a legal distributor outside of this state , except that the manufacturer may use its employees to sell and transport wine directly to retail licensees of the board in a vehicle owned or leased by the manufacturer subject to the following limits:

(1) No more than 10,000 gallons produced on its licensed premises each year.

(2) No more than 20,000 gallons produced on its licensed premises each year if the manufacturer provides to the board proof that its wine has been declined to be distributed by two licensed wine wholesalers. If the manufacturer’s wine has been accepted for distribution by any licensed wine wholesaler, it may not sell and transport its wine directly to retailers under this subdivision.

(d) A wine manufacturer licensee licensed pursuant to this section shall be required to file with the board, prior to making any sales, a list of its labels to be sold and shall file with the board its federal certificate of label approvals or its certificates of exemption as required by the U.S. Treasury Department. All wines whose labels have not been registered as herein provided shall be considered contraband and may be seized by the board or its agents, or any peace officer of the state without a warrant and the goods shall be delivered to the board and disposed of as provided by law.

(e) A wine manufacturer licensee licensed pursuant to this section shall be required to send to the board, prior to the twentieth day of each month, a consolidated report of all shipments of alcoholic beverages made to each licensed wholesaler or licensed retailer during the preceding month. The reports shall be in the form and shall contain the information as the board may require.

(f) Every wine manufacturer licensed pursuant to this section shall keep at its principal place of business within the state, daily permanent records which shall show the quantities of raw materials used in the manufacture of wine, and the quantities of wine manufactured and stored, the sale of wine, the quantities of wine stored for hire or transported for hire by or for the licensee, and the names and addresses of the purchasers of the wine.

(g) Every place licensed as a wine manufacturer pursuant to this section shall be subject to inspection by the board or by persons duly authorized and designated by the board at any time of the day or night as they may deem necessary, for the detection of violations of this chapter, of any law, or of the rules of the board, or for the purpose of ascertaining the correctness of the records required to be kept by the licensees. The books and records of licensees shall be open for inspection at all times by the board or by persons duly authorized and designated by the board. Members of the board and its duly authorized agents, without hindrance, may enter any place that is subject to inspection hereunder or any place where records are kept for the purpose of making inspections and making transcripts thereof.

(h) Where otherwise lawful, a manufacturer licensed under this section may qualify with the board as the host of or as a participant in a wine festival located in a wet municipality in the county of its licensed premises or outside the county of its licensed premises pursuant to Section 28-3A-20.4.

(i) Licenses issued under this section, unless revoked in the manner provided in this chapter, shall be valid for the license year commencing January 1 of each year.

(j) The board may adopt rules to implement and administer this section.

(k) The provisions of Act 2021-517 are supplemental to any laws regulating alcoholic beverages in this state and shall not be construed to repeal or supersede any laws or rules of the Alcoholic Beverage Control Board not in direct conflict with Act 2021-517.
Ala. Code § 28-4-27 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-27
Section 28-4-27 Enforcement of Section 28-4-26
Status: in_force

If any person violates a provision of Section 28-4-26, upon complaint being made on oath before a judge of any court having jurisdiction of misdemeanors that spirituous, vinous or malt liquors, or other beverages or liquors, prohibited by law to be sold, given away or otherwise disposed of have been sold, given away or otherwise disposed of in violation of law and that the person committing such offense comes within the terms of Section 28-4-26 and that such person is known or unknown to the person making the complaint and that other parties present and participating in the tippling or drinking of liquors at such place are unknown to the person making the complaint, it shall be the duty of such judge to issue forthwith a warrant of arrest for such party for the offense charged in the complaint and immediately to place such warrant in the hands of the sheriff or other lawful officer.
Ala. Code § 28-4-160 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-160
Section 28-4-160 Time for Filling of Prescription; Limitation as to Amount of Alcohol Sold and Delivered on Prescription; Disposition of Prescription When Filled by Druggist; Filling of Prescription at Certain Drugstores in Which Prescribing Physician Has Financial, Etc., Interest
Status: in_force

(a) No prescription shall be filled under this article except upon the day upon which it is issued or the following day.

(b) No more than one-half pint of alcohol shall be sold and delivered on any one prescription.

(c) When any such prescription is filled, it shall not be refilled but shall be delivered to the druggist filling the same and, at the end of the month in which the same is filled, it shall be filed by such druggist with the Alcoholic Beverage Control Board.

(d) In towns having a population of 2,000 or more, no physician’s prescription shall be filled at any drugstore of which he is the proprietor or in which said physician has a financial interest, either as partner, stockholder or otherwise.
Ala. Code § 28-4-72 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-72
Section 28-4-72 Forfeiture of Charters of Clubs or Incorporated Associations Violating Provisions of Sections 28-4-70 or 28-4-71
Status: in_force

Any chartered club or incorporated association of persons under the laws of Alabama guilty of violating any of the provisions of Section 28-4-70 or maintaining or keeping any such place as is described in Section 28-4-71 shall forfeit its charter, and such forfeiture may be declared by a proceeding in quo warranto against the club or incorporated association in a court of competent jurisdiction in the county where the unlawful act is committed.
Ala. Code § 28-7A-6 — Alabama Code / Title 28 / Chapter 7A / Section 28-7A-6
Section 28-7A-6 Board Authorized to Inspect, Examine and Audit Books and Records of Wholesaler Licensees and Retail Sellers of Alcoholic Beverages
Status: in_force

The board shall have the authority to inspect, examine and audit the books and records of any wholesaler licensee who sells, stores or receives for the purpose of distribution, any alcoholic beverages, to verify the proper filing and to determine the accuracy of any state or local tax return required to be filed by the wholesaler, and to determine the payment of all state and local taxes when and where due with respect to any state or local tax levied on alcoholic beverages by statute. In pursuance of said authority, the board shall have the further authority to inspect, examine and audit the books and records of any person, firm, corporation, club or association who sells at retail any alcoholic beverages.
Ala. Code § 28-3A-1 — Alabama Code / Title 28 / Chapter 3A / Section 28-3A-1
Section 28-3A-1 Short Title
Status: in_force

This chapter shall be known and may be cited as the “Alcoholic Beverage Licensing Code.”
Ala. Code § 28-3-54 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-54
Section 28-3-54 Refund on Overpayment or Erroneous Payment of Taxes or Licenses and of Prepaid Taxes Where Loss Sustained Prior to Sale at Retail; Petition
Status: in_force

Where any licensee of the Alcoholic Beverage Control Board in the payment of taxes or licenses which are paid directly to the board, and where, by a mistake of fact or law, has paid an amount in excess of the amount due or has made an erroneous payment, or where taxes have been prepaid to the board and the alcoholic beverages upon which the tax has been prepaid is, prior to the sale of the same at retail, lost or destroyed by fire, theft or casualty or is damaged by fire or other casualty resulting in destruction of or damage to the beverages or beverage containers, the Comptroller is authorized to draw his warrant on the Treasurer in favor of such licensee, and the Treasurer is authorized to pay such warrant for the amount of such overpayment or erroneous payment or prepayment of taxes or licenses. Provided, however, claims for less than $250.00 must be accumulated until a total claim of at least $250.00 has been reached or for a period of three years, whichever first occurs.

Before any refund under this section can be made the licensee, its heirs, successors or assigns, shall file in duplicate, petition directed to the board, setting up the fact relied on to procure the refunding of the money erroneously paid or prepaid. Such application must be made within three years from the date of such payment. The board shall examine said petition and the records of the licensee and the board, and if the facts set forth in the petition are such as to entitle the petitioner to the refunding of the money as prayed for and the board, upon the evidence adduced, is satisfied that the petitioner is entitled to the refund as prayed for, it shall so certify to the Comptroller stating the amount to be refunded by the state and the particular fund on which such warrant shall be drawn, and forward to the Comptroller a copy of the petition with the certificate attached, and if the Comptroller shall be satisfied that the petition is in form required by law, he shall draw his warrant on the Treasurer as hereinbefore provided for the amount certified to him by the board.
Ala. Code § 28-4-314 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-314
Section 28-4-314 District Attorneys to Institute Prosecutions for or Make Reports to Grand Juries as to Violations of Prohibition Laws
Status: in_force

Any district attorney in the county whose duty it is to prosecute criminal cases on behalf of the state shall not be prohibited from commencing prosecution on his own affidavit against any party violating any provision of any law of the State of Alabama for the suppression of the evils of intemperance, and every such district attorney, upon receiving information giving him probable cause to believe that there has been a violation of any statute upon the subject named, shall proceed to lay the matter before the grand jury or to institute a criminal prosecution against said party by affidavit before a court or judge of competent jurisdiction, if he is willing and able to make such affidavit for the institution of a criminal prosecution. If he is not, he must superintend the preparation of the papers and the institution of the prosecution if any citizen is willing to make an affidavit for the institution of a criminal prosecution against any party for such violation; provided, that the district attorney is of opinion from the facts at hand that there is reasonable ground to believe that the offense has been committed.
Ala. Code § 28-3-242 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-242
Section 28-3-242 Procedure for Confiscation and Sale of Goods, Etc.; Nature of Proceedings Against Goods, Etc.; Court Proceedings for Collection of Tax Due and Assessed
Status: in_force

(a) In all cases of seizure of any goods, wares, merchandise or other property made as being subject to forfeiture under provisions of this chapter which, in the opinion of the officer or person making the seizure, are of the appraised value of $50.00 or more, the said officer or person shall proceed as follows. He shall cause a list containing a particular description of the goods, wares, merchandise or other property seized to be prepared in duplicate and appraisement thereof, to be made by three sworn appraisers to be selected by him, who shall be respectable and disinterested citizens of the State of Alabama, residing within the county wherein the seizure was made. Said list and appraisement shall be properly attested by said officer or persons, and said appraisers, for which service each of said appraisers shall be allowed the sum of $1.00 per day, not exceeding two days, to be paid by the board out of any revenue received by it from the sale of the confiscated goods or the compromise which may be effected. If the said goods are believed by the officer making the seizure to be of value of less than $50.00, no appraisement shall be made.

The said officer or person shall proceed to post a notice in writing for three weeks at three places in the county where the seizure was made, describing the articles and stating the time and place and cause of their seizure and requiring any person claiming them to appear and make such claim in writing within 30 days from the date of the first posting of such notice.

Any person claiming the said goods, wares or merchandise, or other property so seized as contraband within the time specified in the notice may file with the board a claim in writing, stating his interest in the articles seized, and may execute a bond to the board in a penal sum equal to double the value of said goods so seized, but in no case less than the sum of $200.00, with sureties to be approved by the clerk of the circuit court in the county in which the goods are seized, conditioned that in the case of condemnation of the articles so seized, the obligors shall pay to the board the full value of the goods so seized and all costs and expense of the proceedings to obtain such condemnation, including a reasonable attorney’s fee. Upon the delivery of such bond to the board, it shall transmit the same with the duplicate list or description of the goods seized to the district attorney of the circuit in which such seizure was made, and the said district attorney shall file a complaint in the circuit court of the county where the seizure was made to secure the forfeiture of said goods, wares, merchandise or other property. Upon the filing of the bonds aforesaid, the said goods shall be delivered to the claimant pending the outcome of said case. Said goods must have the proper stamps, crowns or lids affixed to each such article of alcoholic beverage enumerated and defined in this chapter before turning same over to claimant, the stamps, crowns or lids so affixed to be paid for by claimant when goods properly stamped are delivered by the board.

If no claim is interposed and no bond given within the time above specified, such goods, wares, merchandise or other property shall be forfeited without further proceedings and the same shall be sold as provided in this article, and the proceeds of sale when received by the board shall be turned in to the Treasury as other revenues collected by said board.

(b) In seizure in quantities of less value than $50.00, the same may be advertised with other quantities at Montgomery, Alabama by the board and disposed of as provided in subsection (a) of this section.

(c) The proceedings against goods, wares, merchandise or other property, pursuant to the provisions of this chapter, shall be considered as proceedings in rem unless otherwise provided.

(d) Should the board have to resort to the courts for collection of the tax due and assessed, no advertisement shall be made, and the confiscated alcoholic beverages may be held as evidence pending the result of court action.
Ala. Code § 28-7-16 — Alabama Code / Title 28 / Chapter 7 / Section 28-7-16
Section 28-7-16 Tax on Sale of Table Wine; Disposition of Proceeds
Status: in_force

(a) Levy. There is hereby levied in addition to the license taxes provided for by this chapter and municipal and county license taxes and in addition to any marked-up price made by the board on wine sold by the board a privilege or excise tax measured by and graduated in accordance with the volume of sales of table wine containing not more than sixteen and one-half percent alcohol by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee or board, to be collected from the purchaser by the board or by a licensed retailer.

(b) Collection, monthly return, remittance, right to examine books and records.

(1) The tax levied by subsection (a) shall be added to the sales price of all table wine containing not more than sixteen and one-half percent alcohol by volume sold and shall be collected from the purchasers. The tax shall be collected in the first instance from the wholesaler where table wine containing not more than sixteen and one-half percent alcohol by volume is sold or handled by wholesale licensees, and by the board from whomever makes sales when table wine containing not more than sixteen and one-half percent alcohol by volume is sold by the board. It shall be unlawful for any person who is required to pay the tax in the first instance to fail or refuse to add to the sales price and collect from the purchaser the required amount of tax, it being the intent and purpose of this section that the tax levied is in fact a levy on the consumer. The person who pays the tax in the first instance is acting as an agent of the state for the collection and payment of the tax and as such may not collect a tax on table wine containing not more than sixteen and one-half percent alcohol by volume for any other level of government.

(2) The tax hereby levied shall be collected by a monthly return, which shall be filed by the wholesale licensees as follows: A monthly return filed with the board not later than the 15th day of the second month following the month of receipt of table wine containing not more than sixteen and one-half percent alcohol by volume by the wholesaler on a form prescribed by the board showing receipts by the wholesalers from manufacturer, importer, or other wholesaler licensees during the month of receipt and the taxes due thereon at the rate of thirty-eight cents ($.38) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee or board; the taxes due at such rate shall be remitted to the board along with the return; a monthly return filed with the county or municipality within which the wine is sold at retail filed not later than the 15th day of each month showing sales by wholesalers during the preceding month and the county or municipality in which sold and the taxes due thereon at the rate of seven cents ($.07) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold; and the taxes due at such rate shall be remitted to the county or municipality along with the return.

(3) The tax hereby levied shall be collected by the board on the table wine containing not more than sixteen and one-half percent alcohol by volume sold by the board and shall be paid as follows: Taxes at the rate of thirty-eight cents ($.38) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold shall be remitted by the board to the State Treasurer and taxes at the rate of seven cents ($.07) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold shall be remitted by the board to the county or municipality within which the wine was sold at retail not later than the last day of the month following the month of sale, as set forth in subsection (c).

(4) The board and the governing body of each county and municipality served by the wholesaler shall have the authority to examine the books and records of any person who sells, stores, or receives for the purpose of distribution any table wine, containing not more than sixteen and one-half percent alcohol by volume to determine the accuracy of any return required to be filed with it.

(c) Disposition of proceeds. The proceeds of the tax levied by subsection (a) shall be paid and distributed as follows:

(1) Thirty-eight cents ($.38) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold shall be collected by the board on its sales or paid to the board by wholesale licensees on their sales, and by the board paid to the State Treasurer to be credited as net profits from operation of the board to be distributed as provided by law.

(2) Seven cents ($.07) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold shall be paid by the board on its sales or by wholesale licensees on their sales, either into the treasury of the municipality in which the table wine was sold at retail within its corporate limits, or, where sold outside the corporate limits of any municipality, into the treasury of the county in which the table wine was sold at retail.

(d) There is hereby levied in addition to the license taxes provided for by this chapter and municipal and county license taxes and in addition to any marked-up price made by the board on wine sold by the board a privilege or excise tax measured by and graduated in accordance with the volume of sales of table wine containing more than sixteen and one-half percent alcohol by volume. The tax shall be an amount equal to two dollars and forty-two cents ($2.42) per liter of table wine containing more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee or board, to be collected from the purchaser by the board or by a licensed retailer.

(e) Collection, monthly return, remittance, right to examine books and records.

(1) The tax levied by subsection (d) shall be added to the sales price of all table wine containing more than sixteen and one-half percent alcohol by volume sold and shall be collected from the purchasers. The tax shall be collected in the first instance from the wholesaler where table wine containing more than sixteen and one-half percent alcohol by volume is sold or handled by wholesale licensees, and by the board from whomever makes sales when table wine containing more than sixteen and one-half percent alcohol by volume is sold by the board. It shall be unlawful for any person who is required to pay the tax in the first instance to fail or refuse to add to the sales price and collect from the purchaser the required amount of tax, it being the intent and purpose of this provision that the tax levied is in fact a levy on the consumer. The person who pays the tax in the first instance is acting as an agent of the state for the collection and payment of the tax and as such may not collect a tax on table wine containing more than sixteen and one-half percent alcohol by volume for any other level of government.

(2) The tax levied in subsection (d) shall be collected by a monthly return, which shall be filed by the wholesale licensees with the board not later than the 15th day of the second month following the month of receipt of table wine containing more than sixteen and one-half percent alcohol by volume by the wholesaler on a form prescribed by the board showing receipts by the wholesalers from manufacturer, importer, or other wholesaler licensees during the month of receipt and the taxes due thereon at the rate of two dollars and forty-two cents ($2.42) per liter of table wine containing more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee or board; the taxes due at such rate shall be remitted to the board along with the return.

(3) The tax levied in subsection (d) shall be collected by the board on table wine containing more than sixteen and one-half percent alcohol by volume sold by the board and shall be paid as follows: Taxes at the rate of two dollars and forty-two cents ($2.42) per liter of table wine containing more than sixteen and one-half percent alcohol by volume sold shall be remitted by the board to the State Treasurer.

(4) The board shall have the authority to examine the books and records of any person who sells, stores, or receives for the purpose of distribution any table wine containing more than sixteen and one-half percent alcohol by volume, to determine the accuracy of any return required to be filed with it.

(f) Disposition of proceeds. The proceeds of the tax levied by subsection (d) shall be paid and distributed as follows:

(1) Thirty-seven percent to the Alcoholic Beverage Control Board.

(2) Thirty-four percent to the State General Fund.

(3) Twenty and eight-tenths percent to the Department of Human Resources.

(4) Eight and two-tenths percent to the Department of Mental Health.

(g) Mead shall be taxed at the same rate as table wine as follows:

(1) Mead containing not more than sixteen and one-half percent of alcohol by volume shall be taxed pursuant to subsection (a).

(2) Mead containing more than sixteen and one-half percent and not more than eighteen percent alcohol by volume shall be taxed pursuant to subsection (d).

(h) Taxes exclusive. The taxes herein levied are exclusive and shall be in lieu of all other and additional taxes and licenses of the state, county, or municipality, imposed on or measured by the sale or volume of sale of table wine; provided, that nothing herein contained shall be construed to exempt the retail sale of table wine from the levy of tax on general retail sales by the state, county, or municipality in the nature of, or in lieu of, a general sales tax.

(i) Trade between wholesalers exempt. The taxes levied by subsections (a) and (d) shall not be imposed upon the sale, trade, or barter of table wine by one licensed wholesaler to another wholesaler licensed to sell and handle table wine in this state, which transaction is hereby made exempt from the tax; provided, however, the board may require written reporting of any such transaction in the form as the board may prescribe.
Ala. Code § 28-4-272 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-272
Section 28-4-272 Forfeiture and Condemnation Proceedings Generally - Persons Not to Be Excused from Attending and Testifying or Producing Books, Papers, Etc., at Hearing or Trial; Immunity from Prosecution as to Transactions, Etc., as to Which Testimony or Documents Produced
Status: in_force

No person, except one who answers claiming some right, title or interest in the liquors so seized, shall be excused from attending and testifying or producing any books, papers or other documents before any court or judge upon any such hearing or trial upon the ground or for the reason that the testimony or evidence, documentary or otherwise, required of him may tend to convict him of a crime or to subject him to a penalty or forfeiture, but no person shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter or thing concerning which he may so testify or produce evidence, documentary or otherwise, and no testimony so given or produced shall be received against him upon any criminal investigation, trial or proceeding.
Ala. Code § 28-4-53 — Alabama Code / Title 28 / Chapter 4 / Section 28-4-53
Section 28-4-53 Possession of Still, Etc., by Sheriff, Etc., Enforcing Law Not Deemed Violation of Section 28-4-50
Status: in_force

The possession of any still, apparatus or appliance taken by the sheriff or other person in enforcing the laws of this state shall not be in violation of Section 28-4-50.
Ala. Code § 28-3A-20.4 — Alabama Code / Title 28 / Chapter 3A / Section 28-3A-20.4
Section 28-3A-20.4 Wine Festivals - Licensure Requirements; Tastings and Sale of Wine for On-Premises or Off-Premises Consumption
Status: reserved

(a) The Legislature finds and declares that this section has been enacted pursuant to the authority granted to the state under the Twenty-first Amendment to the United States Constitution and the powers reserved to the state under the Tenth Amendment to the United States Constitution and the inherent powers of the state under the Constitution of Alabama of 2022. It is the intent of the Legislature that this section maintains the current three-tier system of control over the sale, distribution, purchase, transportation, manufacture, consumption, and possession of alcoholic beverages in the state and promotes the health, safety, and welfare of residents of this state.

(b)(1) Notwithstanding any other section of this title, including, but not limited to, Sections 28-3A-6, 28-3A-25, and 28-7-4, upon application made on a form provided by the board at least 25 days in advance of the event for which a license is sought and accompanied by a fee not to exceed fifty dollars ($50), the board shall issue a license for a wine festival to a manufacturer of wine licensed by the board manufacturing at least 500 gallons of table wine in this state annually; a retailer; an organization comprised entirely of grape growers, wineries, or grape growers and wineries; a municipality; a county; or an incorporated arts council, main street program, 501(c) organization, other nonprofit organization as that term is defined by rule of the board, or downtown development entity upon such terms and conditions as the board may prescribe by rule.

(2) The wine festival license shall authorize the licensee to host a festival at which wine festival participant licensees may dispense tastings and sell at retail to individuals physically present at the festival for on-premises or off-premises consumption and for personal use and not for resale, subject to subsection (e).

(3) If the applicant for a wine festival license is a licensee of the board at the time of application, the board shall only require submission of all of the following information:

a. The name and address of the applicant and photo identification.

b. The start and end dates of the festival.

c. A description of the wine festival location. If the applicant does not own or control the wine festival location, then the applicant shall include written permission by the person with ownership or control over the property for the wine festival licensee and any wine festival participant licensees to use the property for that wine festival.

(4) The board shall not require either of the following:

a. That the applicant submit the application to the board in person.

b. That the applicant certify that a liquor liability insurance policy providing coverage for the applicant for the wine festival has been purchased if the applicant submits a written statement from the liquor liability insurer that the applicant’s existing liquor liability insurance policy covers the applicant’s activities at the wine festival.

(c) A wine festival licensed under this section may not operate for more than five consecutive days.

(d)(1) Upon application made on a form provided by the board at least 15 days in advance of the event for which a license is sought and accompanied by a fee not to exceed ten dollars ($10) , the board shall issue a wine festival participant license to any retailer or any manufacturer of table wine licensed by the board that manufactures at least 500 gallons of table wine in this state annually.

(2) A wine festival participant license shall authorize the licensee to dispense tastings and sell at retail to individuals physically present at the festival for on-premises consumption or off-premises consumption and for personal use and not for resale, subject to subsection (e).

(3) Because the applicant for a wine festival participant license is already a licensee of the board at the time of application, the board shall only require submission of all of the following information:

a. The name and address of the applicant and photo identification.

b. The start and end dates of the festival.

c. A description of the wine festival location.

d. If the host licensee for the wine festival is a 501(c)(3) organization or other nonprofit organization as described in subdivision (b)(1), a written certification from the applicant that a majority of the net proceeds from the applicant’s sales at the festival shall go to the nonprofit organization.

(4) The board shall not require any of the following:

a. That the applicant submit the application to the board in person.

b. A certificate showing that the applicant has purchased a liquor liability insurance policy for the wine festival if the applicant submits one of the following:

1. A written statement from the applicant’s liquor liability insurer certifying that the applicant’s existing liquor liability insurance policy covers the applicant’s activities at the wine festival.

2. A written statement from the wine festival licensee’s liquor liability insurer that the licensee’s existing liquor liability insurance policy covers the activities of the host and any wine festival participant licensee at the wine festival who does not currently possess a liquor liability insurance policy.

(e)(1) Wine sold at a wine festival for off-premises consumption shall only be sold by a wine festival participant licensee and shall be sealed, labeled, and packaged in accordance with local, state, and federal laws and regulations.

(2) A wine festival participant licensee may not sell more than one case of wine to any individual per festival.

(3) For purposes of this section, one case of wine means the equivalent of 12 750-milliliter bottles of wine.

(f) The sale of wine at any wine festival may not be permitted on any Sunday in a county or municipality that has not authorized alcoholic beverages to be sold on Sunday.

(g) If a wine festival is to take place entirely on the premises of the winery that was granted the license to host the wine festival or a winery that is a member of the organization granted the license to host the festival, then the board may not require any fee for the wine festival license or any wine festival participant license relating to that festival.

(h) (1) Each wine festival participant licensee participating in a wine festival shall collect and remit all state and local sales and use taxes and all excise and other taxes due on the sale of wine by the licensee to customers at retail.

(2) Notwithstanding subdivision (1), a wine festival participant licensee that is a retail licensee of the board, or a wine festival participant licensee that is a manufacturer licensee of the board which also sells wine at retail, in a method and manner established by the Department of Revenue, may include the collection and remittance of all state taxes due on the sale of wine at the festival in the same method and manner as other sales of wine at retail.

(3) Each wine festival participant licensee shall collect all county and local sales and use taxes due on the sale of wine at the festival and may remit those taxes to the wine festival licensee in a manner and method established by the wine festival licensee. The wine festival licensee shall remit the state and local sales and use taxes to the appropriate governing body within seven days following the conclusion of the wine festival, whether or not the wine festival licensee is exempt from sales tax by law.

(4)a. A wine festival licensee shall send notification, in writing, to the county governing body, and if applicable, to the municipal governing body no less than seven days prior to the wine festival. This notification shall include any information necessary to ensure the proper sales tax is collected and remitted from all sales by each wine festival participant licensee and shall include a list of all current wine festival participant licensees for that wine festival with contact information for each licensee.

b. The wine festival licensee shall collect county and local sales and use taxes for sales made by all wine festival participant licensees at a wine festival which have elected to remit taxes through the wine festival licensee pursuant to subdivision (3), whether or not that wine festival licensee is exempt from sales tax by law. The wine festival licensee shall remit the sales and use taxes as provided in subdivision (3).

c. Each wine festival licensee and wine festival participant licensee shall be subject to audit by the county and municipal governing body of the location at which the wine festival occurs, for the county and local sales tax remitted by or on behalf of that licensee. Each wine festival licensee shall be responsible for any unreported sales or unremitted sales tax, including unreported or unremitted sales tax related to the failure of that licensee to fully remit and record any sale during the wine festival. Failure to remit sales tax pursuant to this section shall be enforced pursuant to Chapter 23 of Title 40.

(i) The board may not limit or prohibit the serving or featuring of food at a licensed wine festival, provided that the person serving or featuring food complies with all applicable laws and rules.

(j) A wine festival participant licensee shall not be required to apply for or purchase any county or municipal business license or alcoholic beverage license in order to participate in a wine festival pursuant to this section; provided, that the wine festival licensee for that wine festival is in compliance with paragraph (h)(4)a.

(k) For purposes of this section, “retailer” means a retailer licensed for off-premises consumption of table wine.

(l) The board may adopt rules to implement this section, including, but not limited to, rules regarding the liability of a wine festival participant licensee.

(m) If any provision of this section or its application to any person or circumstance is determined by a court to be invalid or unconstitutional, that provision shall be stricken and the remaining provisions shall be construed in accordance with the intent of the Legislature to further limit, rather than expand, commerce in alcoholic beverages, including by prohibiting any commerce in alcoholic beverages not expressly authorized, and to enhance strict regulatory control over taxation, distribution, and sale of alcoholic beverages through the existing uniform system of regulation of alcoholic beverages.
Ala. Code § 28-3-195 — Alabama Code / Title 28 / Chapter 3 / Section 28-3-195
Section 28-3-195 Legislative Intent
Status: in_force

(a) It is hereby declared the intention and purpose of this article to prescribe and levy an exclusive statewide local tax on the sale of beer for the protection of the public welfare, health, peace and morals of the people of this state and for the protection of revenues of the counties and municipalities in this state from avoidance and evasion.

(b) It is further declared to be the intention and purpose of this article to establish a system to phase out the projected loss of net revenue which would be experienced by those eligible counties, in which were imposed, as of October 1, 1981, a combined local tax rate on beer which exceeds the rate of the uniform tax levied on beer by this article.
Ala. Code § 28-11-6.2 — Alabama Code / Title 28 / Chapter 11 / Section 28-11-6.2
Section 28-11-6.2 Self-Service Displays
Status: in_force

(a) No tobacco, tobacco product, alternative nicotine product, or electronic nicotine delivery system shall be sold, offered for sale, furnished, or given away at retail through a self-service display unless the display is located in a tobacco specialty store or at a specialty retailer of electronic nicotine delivery systems and is located in an area in which individuals under 21 years of age are not permitted access.

(b) A violation of this section shall be subject to the penalties provided in Section 28-11-9.
Ala. Code § 28-10-5 — Alabama Code / Title 28 / Chapter 10 / Section 28-10-5
Section 28-10-5 Evidence of Compliance; Certification; Renewal; Rules and Regulations; Enforcement Personnel
Status: in_force

(a) A vendor who seeks to qualify as a responsible vendor must provide to the board, pursuant to procedures adopted by the board, evidence of compliance with the requirements of this chapter. Upon satisfactory proof that the vendor has complied with the requirements, the board shall certify the vendor as a responsible vendor. Certification as a responsible vendor shall be renewed annually.

(b) The board shall adopt rules and regulations for monitoring compliance by certified vendors and for revoking or suspending a vendor’s certification for noncompliance with this section. The board is hereby authorized to utilize nonlaw enforcement personnel to monitor and enforce compliance with this section.