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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
28-3A-23
Section 28-3A-23 Regulation of grant of licenses. (a) No license prescribed in this code shall
be issued or renewed until the provisions of this code have been complied with and the filing
and license fees other than those levied by a municipality are paid to the board. (b) Licenses
shall be granted and issued by the board only to reputable individuals, to associations whose
members are reputable individuals, or to reputable corporations organized under the laws of
the State of Alabama or duly qualified thereunder to do business in Alabama, or, in the case
of manufacturers, duly registered under the laws of Alabama, and then only when it appears
that all officers and directors of the corporation are reputable individuals. (c) Every license
issued under this code shall be constantly and conspicuously displayed on the licensed premises.
(d) Each retail liquor license application must be approved by the governing authority of
the municipality if the retailer is located in a municipality,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-23.htm - 8K - Match Info - Similar pages
45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20
of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) A privilege or license tax against the person on account of
the business activities and in the amount to be determined by the application of rates against
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.htm - 7K - Match Info - Similar pages
22-21-311
Section 22-21-311 Definitions. (a) The following words and phrases used in this article, and
others evidently intended as the equivalent thereof, shall, in the absence of clear implication
herein otherwise, be given the following respective interpretations herein: (1) APPLICANT.
A natural person who files a written application with the governing body of a county, municipality,
or educational institution, or two or more thereof, in accordance with the provisions of Section
22-21-313. (2) AUTHORITY. A public corporation organized, and any public hospital corporation
reincorporated, pursuant to the provisions hereof. (3) AUTHORIZING RESOLUTION. The resolution
adopted by the governing body of an authorizing subdivision, in accordance with the provisions
of Section 22-21-313 or Section 22-21-341, that authorizes the incorporation of an authority
or the reincorporation of a public hospital corporation. (4) AUTHORIZING SUBDIVISION. Each
county, municipality, and educational institution with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-311.htm - 7K - Match Info - Similar pages
40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously
or at regular periods at or from which a business or a part thereof is transacted. (3) FARM
TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows,
mowing machines, and other implements designed and used for agricultural purposes and only
incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative
corporation, or other entity actively engaged in agriculture or agricultural activities as
the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5)
FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other
amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-240.htm - 10K - Match Info - Similar pages
13A-12-200.1
Section 13A-12-200.1 Definitions. As used in this division, the following terms shall have
the meanings respectively ascribed to them by this section: (1) ADULT BOOKSTORES and ADULT
VIDEO STORES. A commercial establishment in which is offered for sale or rent any book, video,
film, or other medium which in the aggregate constitute substantially all of its stock or
inventory which depicts sexual conduct as defined herein. (2) ADULT MOVIE HOUSE. A place where
obscene "adult films" depicting sexual conduct are shown. (3) ADULT-ONLY ENTERTAINMENT.
Any commercial establishment or private club where entertainers, employees, dancers, or waiters
appear nude or semi-nude. (4) BREAST NUDITY. The showing of the post-pubertal human female
breasts below a point immediately above the top of the areola. (5) DISPLAY FOR SALE. To expose,
place, exhibit, show, or in any fashion display any material for the purpose of the sale of
such material to any person in a manner that a minor can physically examine...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-12-200.1.htm - 6K - Match Info - Similar pages
28-4-93
Section 28-4-93 Delivery of prohibited liquors or beverages to stores, shops, dwellings, etc.,
from which sale prohibited deemed prima facie evidence of sale, etc. The delivery of liquors
or beverages prohibited by the law of the state to be manufactured, sold or otherwise disposed
of in or from any store, shop, warehouse, boat or other vessel or vehicle of any kind or any
shanty or tent or any building or place used for the purpose of traffic or any dwelling house
or dependency thereof, if any part of the same is used as a public eating house, grocery or
other place of common resort, shall be deemed prima facie evidence of a sale or other unlawful
disposition. (Acts 1909, No. 191, p. 63; Acts 1915, No. 2, p. 8; Code 1923, §4686; Code 1940,
T. 29, §156.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-93.htm - 1K - Match Info - Similar pages
35-11-131
Section 35-11-131 Enforcement of lien. The lien of keepers of hotels, inns, boarding houses,
and restaurants on the goods and personal baggage of their guests and boarders may be enforced
by a seizure and sale of such goods and baggage in the manner provided by law. If the charges,
when due, are not paid within 10 days after demand therefor, such hotel, inn, boarding house,
or restaurant keeper may, on giving 10 days' notice of the time and place of such sale, by
advertisement, by one insertion in some newspaper published in the county in which the hotel,
inn, boarding house, or restaurant is located, or, if there be no such paper, by posting the
notice in a conspicuous place in the lobby of such hotel, inn, boarding house, or restaurant,
and in one other public place in the county, sell such goods and baggage to the highest bidder,
and apply the proceeds to the payment of the charges for and expense of keeping such goods
and baggage, and of the sale thereof, and to the satisfaction,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-11-131.htm - 1K - Match Info - Similar pages
45-10-234.3
Section 45-10-234.3 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR
SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) As often as
necessary, the sheriff shall sell at public auction, including an internet auction, to the
highest bidder all abandoned or stolen personal property, other than firearms, which has been
recovered by the sheriff's office and has remained unclaimed by the rightful owner for a six-month
period. (b) Prior to the sale, notice shall be given by publication in a newspaper of general
circulation in Cherokee County once a week for two successive weeks or by posting notice in
a conspicuous place at the Cherokee County Courthouse and by posting on the sheriff's office
website for a period of at least 20 days. The notice shall contain the place, date, and time
of each auction and a general description of items of personal property to be sold at the
auction. If publication of notice is made in the newspaper, the first...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-234.3.htm - 1K - Match Info - Similar pages
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