1. (1) Applicants of a Wine Festival License shall remit to the ABC Board, on forms provided by the Board, a list of wine festival participants. Report is due on or before the fifteenth day of the month following the date(s) of the event. The report shall include, but not be limited to, the following information with regard to the wine festival participants:

   1. (a) The wine festival participant's name.
   2. (b) The wine festival participant's issued ABC license number for the event.
   3. (c) The date(s) of the event.
2. (2) Wine Festival Participant Licensees shall maintain all documentation pertaining to the sale of wine at the event. Wine Festival Participant Licensees shall collect and remit all excise taxes due on the sale of wine to customers at the wine festival in compliance with 20-X-9-.04.

Author: ABC Board

Statutory Authority: Code of Ala. 1975, §§28-3A-20; 28-3-49.

History: New Rule: Published October 29, 2021; effective December 13, 2021.