45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of the license
inspector to scrutinize the records and stubs kept in the office of the county license department
and also to examine the license records of each city or town located in the county of which
he or she has been appointed license inspector, and if it shall be reported to the license
inspector or come to his or her 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 license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the license inspector at the courthouse of
the county in which the citation is issued and show cause why the license or privilege tax
required by law has not been paid, and at the same time shall file with...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
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11-98-5.2
Section 11-98-5.2 911 Fund. (a) Effective October 1, 2013, the 911 Fund shall be created as
an insured interest-bearing account into which the 911 Board shall deposit all revenues derived
from the service charge levied on voice communications service providers under this chapter
and all prepaid wireless 911 charges received from the department. The revenues deposited
into the 911 Fund shall not be monies or property of the state and shall not be subject to
appropriation by the Legislature. The 911 Board shall administer the fund and shall credit
the 911 Fund all revenues received. The fund and revenues generated by the fund may only be
used as provided in this chapter. (b) Effective October 1, 2013, there shall first be deducted,
no more than one time during each calendar month, from the total amount of the statewide 911
charges paid over to the 911 Board during such month, a sum not to exceed one percent of the
total amount, to be applied by the 911 Board exclusively for payment of...
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28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
manufacturer, importer, or wholesaler, or the servants, agents, or employees of the same,
to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m. of
any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the servants,
agents, or employees of the wholesaler to sell alcoholic beverages, to other than wholesale
or retail licensees or others within this state lawfully authorized to sell alcoholic beverages,
or to sell for export. (3) For any person, licensee, or the board, either directly or by the
servants, agents, or employees of the same, or for any servant, agent, or employee of the
same, to sell, deliver, furnish, or give away alcoholic beverages to any person under the
legal drinking age, as defined in Section 28-1-5, or to permit any person under the legal
drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
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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...
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9-17-33
Section 9-17-33 Disposition of proceeds from sale of oil or gas production. (a) As used in
this section, the following terms shall have the following meanings: (1) CHECK STUB. The financial
record attached to a check, included with a check, or mailed separately at or near the time
the check is mailed. (2) DIVISION ORDER. A contract between the interest owner and the purchaser,
operator, or the owner of the right to drill and to produce, directing the distribution of
the value from the sale of the oil, gas, and other liquid hydrocarbons in the proportions
set out in the division order, which division order is prepared by the purchaser, operator,
and/or the owner of the right to drill and to produce on the basis of the ownership shown
in a title opinion prepared after examination of abstracts or based on other generally acceptable
legal ownership documentation and which is executed by the interest owners or others having
an interest in the production. (3) INTEREST OWNER. A person owning...
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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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8-6-7
Section 8-6-7 Registration of securities - Registration by qualification. (a) Any security
may be registered by qualification. (b) A registration statement under this section shall
contain the following information and be accompanied by the following documents in addition
to payment of the registration fee prescribed in Section 8-6-8 and, if required under Section
8-6-12, a consent to service of process meeting the requirements of that section: (1) With
respect to the issuer and any significant subsidiary, its name, address and form of organizations,
the state or foreign jurisdiction and date of its organization, the general character and
location of its business and a description of its physical properties and equipment; (2) With
respect to every director and officer of the issuer or person occupying a similar status or
performing similar functions, his name, address, and principal occupation for the past five
years, the amount of securities of the issuer held by him as of the date of...
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9-12-113
Section 9-12-113 Licenses or permits for commercial fishing; net or seine permits. (a) Each
license or permit issued by the Commissioner of Conservation and Natural Resources or his
or her authorized agent shall state the name of the applicant. (1) If the applicant is a resident
of the State of Alabama, the applicant shall pay the following fees: a. One hundred dollars
($100) for commercial fishing. b. Three hundred dollars ($300) on each net or seine permit,
plus an additional five hundred dollars ($500) per permit for the taking of Roe Mullet and
Spanish Mackerel, as defined by regulation of the Department of Conservation and Natural Resources.
c. One thousand five hundred dollars ($1,500) for each purse seine license. (2) Nonresidents
shall pay the following fees: a. Two hundred dollars ($200) for commercial fishing. b. One
thousand five hundred dollars ($1,500) for each net or seine permit, plus an additional two
thousand five hundred dollars ($2,500) per permit for the taking of...
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