11-51-128
Section 11-51-128 Telephone companies. (a) The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons operating telephone exchanges and long distance telephone lines in this state for the privilege of doing intrastate business within the limits of such municipalities, whether such persons are incorporated under the laws of this state or any other state, is fixed as follows: (1) In municipalities having not exceeding 500 inhabitants, exchange license, $15.00, long distance license, $8.00; (2) In municipalities having a population of more than 500 and not exceeding 1,000, exchange license, $30.00, long distance license, $8.00; (3) In municipalities having a population of more than 1,000 and not exceeding 2,000, exchange license, $60.00, long distance license, $15.00; (4) In municipalities having a population of more than 2,000 and not exceeding 3,000, exchange license, $105.00, long distance license,...
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11-51-124
Section 11-51-124 Railroads. (a) The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons operating railroads in this state as common carriers for the privilege of doing intrastate business within the limits of such municipalities, whether such companies are incorporated under the laws of this state or any other state or whether incorporated at all or not, is hereby prescribed and fixed as follows: (1) In municipalities of not more than 250 inhabitants, $10.00; (2) In municipalities having a population of more than 250 and not exceeding 500, $15.00; (3) In municipalities having a population of more than 500 and not exceeding 750, $20.00; (4) In municipalities having a population of more than 750 and not exceeding 1,000, $25.00; (5) In municipalities having a population of more than 1,000 and not exceeding 5,000, $25.00 for the first 1,000 inhabitants and $25.00 for each additional 1,000 inhabitants or a...
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11-51-126
Section 11-51-126 Express companies. (a) There may be levied and collected by the several towns and cities of the state from any express company or companies for the privileges of doing business within the municipal limits a privilege or license tax to be computed and based on the population of said cities or towns as fixed by the last federal census as follows: (1) In municipalities having a population of 500 people or less, $2.50 per annum; (2) In municipalities having a population of over 500 people and not exceeding 1,000, $15.00 per annum; (3) In municipalities having a population of over 1,000 and not exceeding 2,000, $25.00 per annum; (4) In municipalities having a population of over 2,000 and not exceeding 3,000, $35.00 per annum; (5) In municipalities having a population of over 3,000 and not exceeding 4,000, $45.00 per annum; (6) In municipalities having a population of over 4,000 and not exceeding 5,000, $75.00 per annum; (7) In municipalities having a population of over...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer required to purchase a business license under this chapter shall: (1) Purchase a business license for each location at which it does business in the municipality, except as otherwise provided by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers subject to state licensing board oversight, be classified into one or more of the following 2002 North American Industrial Classification System ("NAICS") sectors and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and from the computation of the amount of the tax levied, assessed, or payable under this division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating oil destined for out-of-state use which are transacted in a manner whereby an out-of-state purchaser takes delivery of such oil at a distributor's plant within this state and transports it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales, of fertilizer when used for agricultural purposes. The word "fertilizer" shall not be construed to include cottonseed meal, when not in combination with other materials. (3) The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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11-51-129
Section 11-51-129 Street railroads, electric, gas, and waterworks companies, etc. The maximum amount of privilege or license tax which the several municipalities within the state may annually assess and collect of persons operating electric or hydroelectric street railroads, electric light and power companies, gas companies, waterworks companies, pipe line companies for transporting or carrying gas, oil, gasoline, water or other commodities, gas distributing companies, whether by means of pipe lines or by tanks, drums, tubes, cylinders, or otherwise, heating companies or other public utilities, incorporated under the laws of this state or any other state or whether incorporated at all or not, except telephone and telegraph companies, railroad and sleeping car companies and express companies which are otherwise licensed shall not exceed three percent of the gross receipts of the business done by the utility in the municipality during the preceding year; and, for the first year's...
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11-51-125
Section 11-51-125 Railway sleeping car companies, etc. The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons, firms, or corporations engaged in the business of operating cars for the transportation, accommodation, comfort, convenience, or safety of passengers on or over any railway line or lines in whole or in part within this state, whether such cars are termed sleeping, palace, parlor, chair, dining, or buffet cars or by some other name, for the privilege of doing intrastate business within the limits of such municipalities, whether such companies are incorporated under the laws of this or any other state or whether incorporated at all or not, is fixed at $10.00 for each and every municipality. (Acts 1919, No. 329, p. 429; Code 1923, §2159; Code 1940, T. 37, §742.)...
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11-51-127
Section 11-51-127 Telegraph companies. (a) There may be levied and collected by the several towns and cities in the state from any telegraph company or companies for the privilege of doing intrastate business within the municipal limits a privilege or license tax to be computed and based on the population of such cities or towns as fixed by the last federal census: (1) In municipalities having a population of 1,000 people or less, $7.50 per annum; (2) In municipalities having a population of over 1,000 and not exceeding 5,000, $37.50 per annum; (3) In municipalities having a population of over 5,000 and not exceeding 10,000, $75.00 per annum; (4) In municipalities having a population of over 10,000 and not exceeding 25,000, $150.00 per annum; (5) In municipalities having a population of over 25,000 and not exceeding 50,000, $375.00 per annum; and (6) In municipalities having a population exceeding 50,000, $750.00 per annum. (b) The license or privilege taxes provided for in subsection...
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40-12-92
Section 40-12-92 Dentists. Each person practicing the profession of dentistry in cities or towns of over 25,000 inhabitants shall pay an annual license tax of $25; in cities or towns of more than 5,000 and not exceeding 25,000 inhabitants, $15; in cities or towns of more than 1,000 and not exceeding 5,000 inhabitants, $10; in all other places whether incorporated or not, $5; but no license shall be paid the county. If such business is conducted as a firm or as a corporation in which more than one dentist is engaged, each dentist so engaged shall pay the license tax as above stated; provided, that the license tax imposed by the section shall not apply until such dentist shall have practiced his profession as long as two years. Seventy-five percent of all moneys paid into the Treasury for licenses under this section shall be paid to the secretary-treasurer of the Board of Dental Examiners each year. Such amounts shall be paid annually upon the warrant of the Comptroller drawn on the...
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36-25A-2
Section 36-25A-2 Definitions. As used in and for determining the applicability of this chapter, the following words shall have the following meanings solely for the purposes of this chapter: (1) DELIBERATION. An exchange of information or ideas among a quorum of members of a subcommittee, committee, or full governmental body intended to arrive at or influence a decision as to how any members of the subcommittee, committee, or full governmental body should vote on a specific matter that, at the time of the exchange, the participating members expect to come before the subcommittee, committee, or full body immediately following the discussion or at a later time. (2) EXECUTIVE SESSION. That portion of a meeting of a subcommittee, committee, or full governmental body from which the public is excluded for one or more of the reasons prescribed in Section 36-25A-7(a). (3) GENERAL REPUTATION AND CHARACTER. Characteristics or actions of a person directly involving good or bad ethical conduct,...
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