40-23-9
Section 40-23-9 Records to be kept. It shall be the duty of every person engaging or continuing
in this state in any business for which a privilege tax is imposed by this division, to keep
and preserve suitable records of the gross sales, gross proceeds of sales, and gross receipts
or gross receipts of sales of such business and such other books or accounts as may be necessary
to determine the amount of tax for which he is liable, under the provisions of this division.
It shall be the duty of every person to keep and preserve all invoices of goods, wares, and
merchandise purchased, for resale or otherwise, and all such books, invoices, and other records
shall be open for examination by the Department of Revenue or its duly authorized agent. Any
person selling both at wholesale and retail shall keep his books so as to show separately
the gross proceeds of wholesale sales and the gross proceeds of retail sales. All sales shall
be subject to tax in the absence of such separate records....
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45-10-244.32
Section 45-10-244.32 Authorization of levy of tax. The Cherokee County Commission is hereby
authorized to levy and impose a one percent sales or gross receipts tax upon the sales of
all tangible personal property sold in Cherokee County, Alabama. There are exempted, however,
from the provisions of this section and from the computation of the amount of the tax imposed
in this section, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales tax statutes from the computation of the amount
of the state sales tax. (Act 85-625, p. 952, §3.)...
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45-20-242.22
Section 45-20-242.22 Levy of tax; exemptions. (a) The Covington County Commission is authorized
to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible
personal property sold in Covington County, Alabama. (b) There are exempted, however, from
this section and from the computation of the amount of the tax imposed in this section, the
gross receipts of any business and the gross proceeds of all sales which are presently exempted
under the state sales tax statutes from the computation of the amount of the state sales tax.
(Act 86-703, 1st Sp. Sess., p. 109, §3.)...
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2-21-19
Section 2-21-19 Licensing. (a) No person shall manufacture or sell a commercial feed in this
state, unless he or she has filed with the commissioner on forms provided by the commissioner,
his or her name, place of business, and location of each manufacturing facility from which
feed may be shipped within or into this state. (b) The person shall apply for and obtain from
the commissioner a license authorizing the sale and distribution of commercial feed. The application
for a license shall be accompanied by the fee hereinafter required and shall be on forms furnished
by the commissioner which shall contain such information as is necessary for the issuance
of the license. All licensing shall expire on December 31 of each year and shall be renewed
annually as of January 1 upon the filing of an application and payment of the required license
fee. The license fee shall be based upon the number of tons of commercial feed sold or distributed
in this state during the preceding 12-month period...
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32-6-62.1
Section 32-6-62.1 Temporary registration and license plates for certain vehicles permanently
licensed in another jurisdiction. (a) Any person who takes delivery within this state of a
new passenger vehicle or new truck manufactured within this state of a gross weight not exceeding
8,000 pounds, from the manufacturer or an affiliated corporation, and if the vehicle is to
be permanently licensed in another jurisdiction, upon application to the judge of probate
or license commissioner of the county in which the manufacturer is located, upon providing
proof of ownership of the vehicle, and upon payment of a fee of twenty-five dollars ($25),
shall be issued a temporary metal license plate to be affixed to the vehicle and a temporary
registration certificate. This temporary license plate may not be transferred to another owner
or vehicle. (b) The license plate shall be valid for a period not exceeding 90 days from the
date of issuance upon payment of a twenty-five dollar ($25) fee for each...
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37-4-23
Section 37-4-23 Inspection and supervision fees - Generally. Each utility, as defined in this
chapter, doing business in this state and subject to the control and jurisdiction of the commission
with respect to its rates and service regulations, shall pay quarterly to the commission beginning
November 1, 1985 and on each quarter thereafter February 1, May 1, August 1, and November
1 of each year, a fee for the inspection and supervision of such business. Such inspection
and supervision fees shall be paid by such utilities in addition to any and all property,
franchise, licence, intangible and other taxes, fees and charges now or hereafter provided
by law. No similar inspection and supervision fees shall be levied or assessed by any county
or municipality of the state, and no part of such inspection and supervision fees shall be
allowed to any county or municipality of this state. Such inspection and supervision fee shall
be measured by the amount of the gross receipts of each such...
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40-1-7
Section 40-1-7 Liability of agents for taxes. When taxes are levied on the gross or net receipts
of any person, company, corporation, or association doing business in this state by any agent,
such agent shall be personally liable for such taxes, and the tax collector may collect the
same from such agent by garnishment or by the seizure and sale of any personal property belonging
to him, as if such taxes were assessed against him. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §887.)...
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40-18-373
Section 40-18-373 Approved companies. In order for a company to be an approved company, all
of the following shall occur: (1) For any company that proposes a qualifying project, the
Secretary of Commerce shall make all of the following findings: a. That the project is in
fact a qualifying project; b. That the qualifying project will not decrease, directly or indirectly,
Alabama's exports; and c. That the amount of tax incentives sought are exceeded by anticipated
revenues for the state, including income, property, business privilege, utility, gross receipts,
sales, and use tax revenues that are generated by the economic activity resulting from the
project, as they arise from the following aspects of the qualifying project: 1. Construction
activities related to the qualifying project; 2. The purchase of building materials and the
initial equipping of the qualifying project; 3. The subsequent equipping of the qualifying
project; and 4. The operation of the qualifying project. (2) Upon...
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40-21-56
Section 40-21-56 Manufacturers and sellers of hydroelectric power. In addition to all other
taxes of every kind now imposed by law or otherwise imposed by this title, there is hereby
levied a license or privilege tax upon each person, firm, corporation, agent or officer engaged
in the business of manufacturing and selling hydroelectric power in the State of Alabama for
the privilege of engaging in such business; said license or privilege tax shall be due and
payable in advance, on or before September 25 of each year, and shall be in sum equal to two
fifths of a mill upon each kilowatt hour of hydroelectric power manufactured and sold during
the preceding calendar year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §179; Acts 1957,
No. 551, p. 772.)...
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45-27-245.61
Section 45-27-245.61 Levy of tax. (a) The Escambia County Commission, upon a majority vote
of the members and in addition to all other taxes, may levy a sales and use tax in an amount
up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts
in the county. (b) The gross receipts of any business and the gross proceeds of all sales
and use of products or services which are presently exempt under the state sales and use tax
statutes are exempt from the tax authorized by this subpart. (Act 2017-272, §3.)...
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