ARTICLE 5 - SALES BY THE DRINK
- PART 1 - AUTHORIZATION
- § 3-4-90 - Authorization by counties or municipalities of issuance of licenses for sale of distilled spirits by the drink generally; procedure
- § 3-4-91 - Procedure for authorization of sale in counties and municipalities in which package sales lawful; procedure for nullifying prior approval and authorization of sales by the drink
- § 3-4-92 - Procedure for authorization of sale in counties and municipalities in which package sales are not lawful; procedure for nullifying prior approval and authorization of sales by the drink
- § 3-4-93 - Municipalities in wet counties
- PART 2 - LICENSES
- § 3-4-110 - Adoption of rules and regulations governing issuance of licenses and conduct of licensees
- § 3-4-111 - Sale by wholesalers to licensees; purchase by licensees from wholesalers
- § 3-4-111.1 - Occupational license tax upon retail consumption dealers; bond required of applicants for a retail consumption dealer's license
- PART 3 - EXCISE TAXATION
- § 3-4-130 - Imposition of tax by municipalities authorized; rate of tax
- § 3-4-131 - Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county
- § 3-4-132 - Manner of imposition, payment, and collection of tax
- § 3-4-133 - Allowance and reimbursement to dealers collecting tax of percentage of tax due