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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance 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. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
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9-11-44
Section 9-11-44 Resident license - Hunting. (a) Any person who is age 16 years or older, but
who has not reached 65 years of age, who has resided in Alabama continuously for a period
of not less than 90 days next preceding, and who is not serving as a member of the Armed Forces
of the United States of America during any period of time in which the United States of America
is in a state of war, as declared by an act of Congress, shall procure an annual resident
all-game hunting license before the person is entitled to hunt in this state by filing an
application with the person in any county of the state duly authorized to issue the license,
stating his or her name, age, place of residence, post office address, and after paying to
the person issuing the license a license fee of twenty-three dollars ($23), plus an issuance
fee of one dollar ($1), which fees shall be subject to adjustment as provided for in Section
9-11-68. Any Alabama resident age 16 through 64 years, in lieu of...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. The
gross receipts of any business and the gross proceeds of all sales which are presently exempt
under the state sales and use tax statutes are exempt from the tax authorized by this section.
Notwithstanding the foregoing, the amount authorized to be levied...
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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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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (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
Cullman 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. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.60.htm - 7K - Match Info - Similar pages
45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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11-51-194
Section 11-51-194 Delivery license. (a)(1) Each municipality shall allow the purchase of a
delivery license by any business that has no other physical presence within the municipality
or its police jurisdiction for the privilege of delivering its merchandise therein. The amount
of the delivery license for the business shall not exceed one hundred dollars ($100). Nothing
herein shall prohibit a municipality from requiring by ordinance the purchase of a decal by
the taxpayer for each delivery vehicle making deliveries within the municipality or its police
jurisdiction. The charge for such decal shall not exceed the municipality's actual cost of
the decal. (2) Notwithstanding any other law, a municipality may charge a taxpayer an issuance
fee not to exceed ten dollars ($10) for a business delivery license. (b) As used in this section,
a delivery license shall mean a fixed rate business license issued by a municipality for the
limited privilege of delivering and requisite set-up and...
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33-5-52
Section 33-5-52 Boater safety certification generally. (a) Every person, except those specifically
exempted by statutory enactment, within five years from April 28, 1994, shall procure a boater
safety certification before operating a motorized vessel upon the waters of this state, as
defined in Section 33-5-3. This section shall not apply to any sailboat, rowboat, or canoe.
Notwithstanding anything to the contrary herein, an Alabama resident 16 years of age and older,
who has not been previously issued a boater safety certification, may for a period of thirty
(30) days following the date of sale of the vessel to the person, operate the vessel upon
the waters provided the following conditions are met: (1) The vessel has been registered in
the name of the person; and (2) a bill of sale for the vessel, indicating that the person
is the purchaser and owner of the vessel, is in the possession of the person at all times
of operation. In addition, any person while taking test drives of...
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34-14-11
Section 34-14-11 Powers and duties of board. (a) The board shall perform the following duties:
(1) Authorize all disbursements necessary to carry out the provisions of this chapter; (2)
Register persons who apply to the board who are qualified to engage in the fitting and sale
of hearing instruments; (3) Administer, coordinate, and enforce this chapter, evaluate the
qualifications and supervise the examinations of applicants for licensure under this chapter,
issue and renew licenses and permits under this chapter, and investigate allegations of violations
of this chapter; (4) Promulgate rules and regulations necessary to carry out the provisions
of this chapter and to establish consumer protection provisions, provisions for prohibited
practices, and requirements for businesses; (5) Issue and renew a dispenser's license to sell
and fit hearing instruments to any person who is duly licensed under the laws of this state
as an audiologist; and (6) Furnish a list of persons licensed under...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw 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, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
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