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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
40-12-40
Section 40-12-40 Who must procure state and county licenses. Every person, firm, company, corporation
or association, receiver or trustee, but not a governmental subdivision, engaged in any business,
vocation, occupation, calling, or profession herein enumerated or who shall exercise any privilege
hereinafter described for which a license or privilege tax is required shall first procure
a state license, and a county license when so required, and shall pay for the same or shall
pay for the exercise of such privilege the amounts hereinafter provided, and comply with all
other provisions of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §450.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-40.htm - 968 bytes - Match Info - Similar pages
40-12-412
Section 40-12-412 License - Application. Every person, firm, or corporation desiring to engage
in the business of an automotive dismantler and parts recycler shall apply in writing to the
Department of Revenue on a form prescribed by the department, which form shall contain: (1)
The name of the applicant. (2) The street address of the applicant's principal place of business.
(3) A statement that the applicant's place of business meets federal, state, and local laws
concerning screening and beautification, which is a requirement to be licensed under this
article. (4) The type of business organization of the applicant. (5) The applicant's sales
tax number. (6) The applicant's unique registration number provided by the Administrator of
the National Motor Vehicle Title Information System known as the NMVTIS ID Number. (7) Such
additional information as may be required by the Department of Revenue. (Acts 1979, No. 79-756,
p. 1342, §3; Act 2011-633, p. 1507, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-412.htm - 1K - Match Info - Similar pages
40-25-19
Section 40-25-19 Transporting and distributing tobacco products. Each and every person, firm,
corporation, club, or association transporting and distributing in any manner whatsoever any
tobacco products as enumerated and defined herein within the State of Alabama who has not
a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting
or distributing any of such tobacco products as enumerated and defined herein secure a permit
from the Department of Revenue. The Department of Revenue shall, before issuing such permit,
charge and collect annually a fee of $50 from each such person, firm, corporation, club, or
association for transporting or distributing in any manner whatsoever any tobacco products
as enumerated and defined herein. Each person, firm, corporation, club, or association securing
a permit as hereinbefore provided for, shall be allowed for each such permit so secured one
vehicle for the purpose of transporting or distributing such tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-19.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
45-43-246.01
Section 45-43-246.01 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 Lowndes 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
9-12-150
Section 9-12-150 Artificial reef construction permit; transportation, inspection, etc., of
reef materials; bond; penalties. (a) Before any person, firm, corporation, or association
constructs or attempts to construct an artificial fishing reef in the coastal waters of the
State of Alabama as defined by Section 9-7-10, or waters approved by the U.S. Army Corps of
Engineers adjacent to or which may affect the coastal area of Alabama as defined by Section
9-7-10, and transports or attempts to transport material from which artificial reefs may be
constructed through the waters of this state, the person, firm, corporation, or association
shall have the material inspected and approved by and shall obtain a permit from the Alabama
Department of Conservation and Natural Resources, Marine Resources Division, or any agency
designated in the future by the division, the cost of which shall be twenty-five dollars ($25)
per reef and shall be credited to the Marine Resources Fund. Materials are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-150.htm - 4K - Match Info - Similar pages
45-3-244.31
Section 45-3-244.31 County privilege, license, or excise tax - Purpose and intent. Every person,
firm, corporation, club, or association that sells, stores, or receives, for the purpose of
selling or storing in Barbour County, any cigarettes, cigars, snuff, and smoking tobacco products
shall add the amount of the license or privilege tax levied and assessed to the price of the
cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of this
section that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, that sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an agent for the
collection of the tax. The dealer, storer, or distributor shall state the amount of the tax
separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.31.htm - 1K - Match Info - Similar pages
40-12-314
Section 40-12-314 Expiration and renewal of licenses. All licenses shall be so issued as to
expire on September 30 of each calendar year. On or before October 31 of each year, every
person, firm, corporation, association, or copartnership due a license shall apply to the
probate judge or license commissioner for a renewal license for the fiscal year next ensuing.
All such licenses shall become delinquent on the first day of the month immediately following
the due date thereof. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §623; Acts 1945, No.
430, p. 675.)...
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40-17-174
Section 40-17-174 Wholesale oil license fee; import license fee; exemption. (a) Each person,
firm, corporation, or agency selling diesel fuel, other than transmix, across the rack at
a terminal within this state shall pay to the Department of Revenue for the use of the state,
within two weeks from the beginning of the fiscal year, a wholesale oil license fee equal
to three-fourths of one cent per gallon for each gallon of diesel fuel so sold during the
preceding fiscal year, including all diesel fuel whether manufactured or imported into the
state prior to the sale. Exempted from this fee shall be diesel fuel exported from this state
for which proof of export is available in the form of a terminal issued shipping document.
(b) Each importer of diesel fuel, other than transmix, into this state, other than by a bulk
transfer, for delivery to a destination in this state shall pay to the Department of Revenue
for the use of the state within two weeks from the beginning of the fiscal year,...
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