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40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution
of penalties and citation fees on delinquent licenses. (a) The county commission of each county
is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty
of the license inspector to scrutinize the records and stubs kept in the office of the probate
judge and also to examine the license records of each city or town located in the county or
counties of which he has been appointed license inspector; and, if it shall be reported to
any license inspector or come to his knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state or have failed or refused to take out a license for operating any
motor vehicle or trailer for which a license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the...
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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
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34-23-1
Food and Drug Administration has made either a determination of licensure based on standards
for interchangeability pursuant to 42 U.S.C. §262(k)(4), or a determination of therapeutic
equivalence based on the latest edition of or supplement to the federal Food and Drug Administration's
publication Approved Drug Products with Therapeutic Equivalence Evaluations (Orange Book).
(10) INTERN. An individual who is currently licensed by this state to engage in the practice
of pharmacy while under the personal supervision of a pharmacist and is satisfactorily
progressing toward meeting the requirements for licensure as a pharmacist, a graduate of an
approved college of pharmacy who is currently licensed by the board for the purpose of obtaining
practical experience as a requirement for licensure as a pharmacist, or a qualified applicant
awaiting examination for licensure. (11) LEGEND DRUG. Any drug, medicine, chemical, or poison
bearing on the label the words, "Caution, federal law prohibits...
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11-51-223
Section 11-51-223 Assessment and collection of privilege or license tax, etc., authorized;
exception. No provision of this division shall prevent the governing body of the city from
assessing and collecting a privilege or license tax or fee from every person, firm, company,
or corporation engaged in, or carrying on, any business, profession, trade, vocation, or occupation
on a parcel of land exempt from city real estate ad valorem taxes under this division, except
that no occupational license fee may be assessed against, or collected from, persons who have
been exempted from occupational license fees under Section 11-51-222, to the extent, and during
the period of, the exemption. (Act 98-318, p. 534, §4.)...
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45-44-244.02
who or that employs any person in any trade, occupation, or profession in Macon County within
the meaning of subdivision (6). (3) GROSS RECEIPTS and COMPENSATION. Have the same meaning
and both terms shall mean the total gross amount of all salaries, wages, commissions, bonuses,
or other money payments of any kind, or any other consideration having monetary value, which
a person receives from, or is entitled to receive from or be given credit for by his or her
employer for any work done or personal service rendered in any trade, occupation, or
profession, including any kind of deductions before take home pay is received; but the terms
shall not include amounts paid to traveling salesmen or other workers as allowances or reimbursement
for traveling or other expenses incurred in the business of the employer, except to the extent
of the excess of such amount over such expenses actually incurred and accounted for by the
employee to his or her employer. (4) LICENSEE. Any person required to...
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11-51-198
Section 11-51-198 Authorization required for imposition of municipal occupational or license
taxes. (a) Except as provided in subsections (b) and (c), no municipality may impose an occupational
or license tax on any natural person derived from the conduct of a vocation, occupation, calling,
or profession within the municipality. (b) The Legislature, by local law, may authorize a
municipality to impose an occupational or license tax on any natural person derived from the
conduct of a vocation, occupation, calling, or profession within the municipality. (c) This
section shall not affect or repeal an existing municipal occupational tax in effect prior
to February 1, 2020. (d) Nothing in this section is intended to affect or repeal the authority
granted to a municipality to impose a municipal business license tax other than an occupational
or license tax on any person engaging in an occupation in the municipality. (Act 2020-14,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-198.htm - 1K - Match Info - Similar pages
40-12-1
Section 40-12-1 Change of place of business. When a person has obtained a license to engage
in or carry on any business, employment, or profession at any definite place in a county or
city in Alabama and desires to remove to any other place within the same county or city where
the license was granted and wishes his license altered accordingly, the probate judge who
originally issued such license shall make such alteration, which alteration shall be shown
on the license records of the probate judge's office; provided, that no license shall be altered
to change a place of business to a location requiring a higher license than originally paid.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §830.)...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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11-42-82
Section 11-42-82 Levy and collection of privilege or license tax from persons, firms, etc.,
carrying on business, etc., in territory exempt from taxation generally. The council or governing
body of the city shall have no authority or power to levy and collect a privilege or license
tax on or from any person, firm, or corporation for carrying on any business, trade, or occupation
in the territory exempt from city taxation under the provisions of this article, except as
provided in this article. (Code 1907, §1118; Code 1923, §1812; Code 1940, T. 37, §180.)...
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40-12-81
Section 40-12-81 Commission merchants or merchandise brokers. Each commission merchant or merchandise
broker shall pay one state license tax of $25 and one county license tax of $12.50. Such payment
shall be made in the county in which such commission merchant or merchandise broker maintains
his principal place of business. Such license shall authorize such commission merchant or
merchandise broker to do business in any county of the state without the payment of any further
state or county license tax. The payment of the license tax in one county of the state as
evidenced by the license certificate of the probate judge shall be sufficient. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §493; Acts 1943, No. 418, p. 384.)...
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