§ 45-37-243.01 — Definitions

Alabama § 45-37-243.01

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 37: Jefferson County
• Art. 24: Taxation
• Part 4: Tax, Alcohol
• Subpart 1: License Tax

Text

When used in this subpart, the terms (1) hotel, (2) restaurant, (3) club, (4) corporation, (5) state liquor store, (6) liquor, (7) malt or brewed beverages, (8) wine, (9) municipality, (10) package, (11) person, (12) sale or sell, and (13) board shall have the same meaning ascribed to them by Section 1 of Title 29 of the 1940 Code of Alabama, provided, however, the term person shall not mean and include the Alabama Alcoholic Beverage Control Board, nor the members, officers, or employees thereof, while engaged in the performance of their duties under the Alabama Alcoholic Beverage Control Act, nor any liquor store or warehouse established, operated, and maintained by the Alabama Alcoholic Beverage Control Board under the act. The word licensee shall mean a person, firm, corporation, or association engaged in the sale of alcoholic beverages under a license issued by the board, and shall also include any officer, servant, agent, or employee of a licensee; and the word premises shall mean and include the location at which the licensee is authorized to engage in the sale of alcoholic beverages under a license issued by the board. The words beverages or covered beverages shall apply to and include alcoholic, spirituous, vinous, or fermented liquor, except malt or brewed beverages of an alcoholic content not in excess of four percent by weight and five percent by volume as set out in Section 45-37-243.02, unless the context clearly indicates to the contrary. When used in this subpart the words such officers shall refer to the judge of probate, license commissioner, director of the department of revenue, or other public official performing like duties in such counties.

Legislative History

(Acts 1965, No. 388, p. 533, §1.)