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9-11-91.1
Section 9-11-91.1 Unauthorized fishing from or near fish farm. (a) It shall be unlawful
for any person to fish or take fish from any fish farm except with the consent of the owner
thereof. Any person possessing fishing tackle on the premises of a fish farm shall be rebuttably
presumed to be fishing. (b) Any motor vehicle, or fishing tackle, or other fishing equipment
which has been or is used for illegal fishing shall be contraband, and, in the discretion
of the circuit court may be forfeited to the county wherein the violation occurred, as provided
by law. A commercial fish pond shall be posted with signs which are readable from the public
right-of-way. (c) The sheriff or any other person authorized to enforce the game and fish
laws of this state who apprehends any person violating the provisions of this section,
or who finds any vehicle which is being or has been used in illegal fishing shall seize the
vehicle and any fishing tackle and other fishing equipment found in the possession...
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28-7-14
Section 28-7-14 Regulation of grant of licenses; display thereof; separate retail licenses
for each place of sale; restrictions on wholesaler's operations; transfer of licenses; filing
fee for transfer; effect of insolvency of licensee. (a) No license prescribed in this chapter
shall be issued or renewed until the provisions of this chapter have been complied with and
the filing and license fees other than those levied by a municipality are paid to the board.
(b) Every license issued under this chapter shall be constantly and conspicuously displayed
on the licensed premises. (c) Any wine retailer may be granted licenses to maintain, operate
or conduct any number of places for the sale of table wine, but a separate license must be
secured for each place where table wine is sold. Provided there shall be no licenses issued
by the board for the sale of wine by rolling stores. (d) A malt or brewed beverage wholesale
licensee may also be granted a wine wholesaler's license. No wine...
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34-7B-10
Section 34-7B-10 Suspension or revocation of license or permit; penalties. (a) The board
may suspend or revoke a license or permit based on the provisions of this chapter or board
rules, subject to due process of law as described in the Alabama Administrative Procedure
Act. The board shall furnish all applicants who are denied licensure a reason for the denial.
(b)(1) The board, for any of the following reasons, may revoke or suspend the license or permit
of any applicant, licensee, or holder who: a. Is found guilty of fraud or dishonest conduct
in taking an examination. b. Has been convicted of a felony or gross immorality, or is guilty
of grossly unprofessional or dishonest conduct. c. Is addicted to the excessive use of intoxicating
liquor or to the use of drugs to an extent that he or she is rendered unfit to practice any
profession regulated by the board. d. Advertises by means of knowingly false or deceptive
statements. e. Has practiced fraud or deceit in obtaining or attempting...
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40-12-265
Section 40-12-265 Mutilation or alteration of tags; replacement tags; use of improper
tags. (a) It shall be unlawful for any person to mutilate or alter, for the purpose of deception,
any motor vehicle tag, plate, or validation stamp or to use upon any motor vehicle any tags,
plates, or validation stamps in imitation of or substitution for authorized issued tags, plates,
or validation stamps. It shall be the duty of all sheriffs, police officers, state troopers,
license inspectors, deputy license inspectors, and field agents of the Department of Revenue
to arrest any person violating the provisions of this section, and upon conviction
of any such person a fine of not less than $25 nor exceeding $100 shall be imposed for each
offense. The license inspector shall receive a fee of $1.50 for making such arrest, which
arrest fee shall be collected as a part of the costs in any such action before a court of
competent jurisdiction. (b) In case the tag, plate, or validation stamp becomes so...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the 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 on account of the business activities and in the
amount to be determined by the application of rates against gross sales or gross receipt,
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 the 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), an amount equal to one percent
of the gross proceeds of sales of the business, except where a different amount is expressly
provided herein; provided, however, that any person engaging or continuing in...
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20-2-188
Section 20-2-188 Exceptions to requirements for sale or transfer of chemicals, and to
licensing requirements. (a) The provisions of this article shall not apply to the sale or
transfer of products which include a listed precursor chemical if the product may be sold
lawfully with a prescription or over the counter without a prescription under the Federal
Food, Drug, and Cosmetic Act (21 U.S.C. Section 301 et seq.), or under a rule adopted
pursuant to that act. (b) Notwithstanding any other provision of this article, no person shall
be required to obtain a listed precursor license or permit for the sale, receipt, transfer,
manufacture, or possession of a listed precursor chemical when: (1) Such person is a duly
licensed physician, dentist, veterinarian, podiatrist, or pharmacist, when the sale, receipt,
transfer, manufacture, or possession of such listed precursor chemical is a transaction otherwise
lawfully authorized; (2) A domestic lawful distribution in the usual course of business...
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34-27-36
Section 34-27-36 Disciplinary action - Generally. (a) The commission or its staff may
on its own, or on the verified complaint in writing of any person, investigate the actions
and records of a licensee. The commission may issue subpoenas and compel the testimony of
witnesses and the production of records and documents during an investigation. If probable
cause is found, a formal complaint shall be filed and the commission shall hold a hearing
on the formal complaint. The commission shall revoke or suspend the license or impose a fine
of not less than one hundred dollars ($100) nor more than two thousand five hundred dollars
($2,500), or both, or reprimand the licensee in each instance in which the licensee is found
guilty of any of the following acts set out in this section. The commission may revoke
or suspend a license until such time as the licensee has completed an approved continuing
education course and/or made restitution to accounts containing funds to be held for other...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association,
or copartnership operating a vending machine business whereby tangible personal property is
sold through or by the use of coin-operated machines shall pay an annual privilege license
tax based on the total sales of each such vending company during the preceding year as follows:
Total Sales Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01
- 36,000.00 30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00
75.00 80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00
150.00 200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00
300.00 450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall
only apply to Jefferson County. (b) As used in this section, state sales 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, 40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant
to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by
the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section
shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Jefferson County pursuant to this section
shall be allocated...
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