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68 chapters · 962 sections in this title.
Ala. Code § 8-19G-1 Legislative Findings
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The Legislature finds and declares the following: (1) The pervasive use of pornography is creating a public health crisis. (2) Pornography is contributing to the hypersexualization of children and teens in our society. (3) Due to advances in technology and the universal availabil…
Ala. Code § 8-19G-10 Tax Levied on Commercial Entities Operating Adult Websites; Reporting Requirements; Distribution of Funds; Rulemaking Authority
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(a) In addition to all other taxes of every kind, there is levied and shall be collected a tax at the rate of 10 percent upon the gross receipts of any commercial entity operating an adult website for all sales, distributions, memberships, subscriptions, performances, and all oth…
Ala. Code § 8-19G-2 Definitions
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As used in this chapter, the following terms have the following meanings: (1) ADULT WEBSITE. A website, application, or digital or virtual platform that uses the Internet to facilitate the dissemination of pictures, videos, or other content, a substantial portion of which is sexu…
Ala. Code § 8-19G-3 Use of Age-Verification for Minors on Certain Adult Websites
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(a) Any commercial entity that knowingly and intentionally publishes or distributes sexual material harmful to minors through an adult website shall use a reasonable age-verification method to provide reasonable assurance that individuals under 18 years of age cannot access the m…