Alabama § 45-45-244 Authorization; Resolution

Alabama Statutes

§ 45-45-244 — Authorization; Resolution

Alabama § 45-45-244

JurisdictionAlabama

Title 45Local Laws

Ch. 45Madison County

Art. 24Taxation

Part 5Tax, Privilege or License

This text of Alabama § 45-45-244 (Authorization; Resolution) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-45-244 (2026).

Text

(a)The Madison County Commission, by resolution adopted by a simple majority of the entire commission, may do the following:

(1)Levy, provide for the assessment and collection of, and provide penalties for the nonpayment of, in addition to all other taxes of every kind and nature imposed by law, a privilege or license fee upon every person, firm, or corporation licensed by the Alcoholic Beverage Control Board, engaged or continuing within the unincorporated areas of Madison County in the business of selling liquor as that term is defined in subdivision (15) of Section 28-3-1, of alcoholic drinks containing liquor, including all ingredients which are made a part of such drinks, for on-premises consumption in an amount equal to 12 percent of gross receipts or gross sales from that part of

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(a) The Madison County Commission, by resolution adopted by a simple majority of the entire commission, may do the following:
(1) Levy, provide for the assessment and collection of, and provide penalties for the nonpayment of, in addition to all other taxes of every kind and nature imposed by law, a privilege or license fee upon every person, firm, or corporation licensed by the Alcoholic Beverage Control Board, engaged or continuing within the unincorporated areas of Madison County in the business of selling liquor as that term is defined in subdivision (15) of Section 28-3-1, of alcoholic drinks containing liquor, including all ingredients which are made a part of such drinks, for on-premises consumption in an amount equal to 12 percent of gross receipts or gross sales from that part of the business.
(2) Regulate and license the sale of alcoholic beverages, as that term is defined in subdivision (1) of Section 28-3-1, for on-premises consumption within the unincorporated areas of Madison County by restaurants, as that term is defined in subdivision (22) of Section 28-3-1, that are licensees of the Alcoholic Beverage Control Board.
(b) The Madison County Commission, in the resolution, may provide for:
(1) The issuance of a license.
(2) The collection of a fee for the issuance of such a license.
(3) The grounds and process for revocation of any such licenses.
(4) Limitations upon the types of music and entertainment allowed in any licensed restaurant.
(5) The percentage of gross receipts from the sale of food for on-premises consumption required for a restaurant to be licensed.
(6) Restrictions upon the location of the restaurant in regard to the location of schools, recreational facilities, churches, residences, and in regard to whether the location is in a commercial area.
(7) Restrictions upon the hours of operation of any licensed restaurant.
(8) Restrictions upon the ownership of a licensed restaurant in regard to criminal convictions or violations of rules in regard to alcoholic beverages promulgated by any state or local government.
(9) Requirements regarding compliance with applicable building and fire codes.