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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following
terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to
this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission,
or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director
of the county department of revenue, the license commissioner, or judge of probate of the
county, or any other public officer performing like duties in the county. (4) SECTION
3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL
UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of
Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from
selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE
1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979
amending the original...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.02.htm - 14K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
22-27-10
Section 22-27-10 Control of unauthorized dumping; open burning; construction with other
rights and remedies. (a) Solid waste shall be collected, transported, disposed, managed, or
any combination thereof, according to the requirements of this article, and the rules of the
department or the health department, as authorized by this article, and if disposed of in
this state, shall be disposed in a permitted landfill or permitted incineration, or reduced
in volume through composting, materials recovery, or other existing or future means approved
by and according to the requirements of the department, under authorities granted by this
article. (b) The creation, contribution to, or operation of an unauthorized dump is declared
to be a public nuisance per se, a menace to public health, and a violation of this article.
In addition to other remedies which are available, an unauthorized dump may be enjoined through
an action in the circuit court having jurisdiction over the property in which the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-10.htm - 5K - Match Info - Similar pages
37-3-32
Section 37-3-32 Fees. In addition to all of the taxes and fees prescribed by law, motor
carriers shall pay to the commission under the provisions of this chapter the following: (1)
Every application for a certificate of public convenience and necessity or permit under this
chapter shall be accompanied by an application fee in the amount of $100.00. (2) Every application
for an amendment of a certificate of public convenience and necessity or permit shall be accompanied
by an application fee of $100.00. (3) Every application for transfer of a certificate of public
convenience and necessity or permit shall be accompanied by a fee of $25.00. (4) Every application
for approval of a lease of a certificate of public convenience and necessity for a period
of more than six months shall be accompanied by a fee of $10.00. (5)a. For every motor vehicle
to be used by a motor carrier on the highways of the State of Alabama there shall be paid
a registration fee in the amount of $6.00, and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-3-32.htm - 3K - Match Info - Similar pages
40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b),
no deed, bill of sale, or other instrument of like character which conveys any real or personal
property within this state or which conveys any interest in any such property shall be received
for record unless the privilege or license tax is paid prior to the instrument being offered
for record as provided in subsection (c). (b) No privilege or license tax shall be required
for any of the following: (1) The transfer of mortgages on real or personal property within
this state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for
a nominal consideration for the purpose of perfecting the title to real estate. (3) The re-recordation
of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title
to real or personal property, specifically, but not limited to, corrections of maturity dates
thereof, and deeds and other instruments or conveyances,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-1.htm - 9K - Match Info - Similar pages
45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, 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 gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion County in the business of
selling at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidence of debt or stocks),
for a period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-113.htm - 12K - Match Info - Similar pages
28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition
to the licenses provided for by Chapter 3A of this title, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of said Chapter 3A who sells,
stores or receives for the purpose of distribution, to any person, firm, corporation, club
or association within the State of Alabama any malt or brewed beverages. The tax levied hereby
shall be measured by and graduated in accordance with the volume of sales by such person of
malt or brewed beverages, and shall be an amount equal to $.05 for each 12 fluid ounces or
fractional part thereof. (b) Collection. The tax levied by subsection (a) of this section
shall be collected by the Alabama Alcoholic Beverage Control Board and said tax shall be added
to the sales price of all malt or brewed beverages sold, and shall be collected from the purchasers.
It shall be unlawful for any person, firm, corporation, club or association...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-184.htm - 4K - Match Info - Similar pages
28-4A-4
Section 28-4A-4 Privilege and excise taxes levied on brewpub; recordkeeping; wholesaler
designee; exemption from Sections 28-9-3 through 28-9-11. (a) In addition to the licenses
provided for by this chapter and any county or municipal license, there is levied on the brewpub
for on-premises sales of beer brewed by the brewpub licensee the privilege or excise taxes
imposed by Sections 28-3-184 and 28-3-190. Every brewpub licensee shall file the tax returns,
pay the taxes, and perform all obligations imposed on wholesalers at the times and places
set forth therein. It shall be unlawful for any brewpub licensee who is required to pay the
taxes so imposed in the first instance to fail or refuse to add to the sales price and collect
from the purchaser the required amount of tax, it being the intent and purpose of this provision
that each of the taxes levied is in fact a tax on the consumer, with the brewpub licensee
who pays the tax in the first instance acting merely as an agent of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4A-4.htm - 2K - Match Info - Similar pages
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