45-49-244
Section 45-49-244 License or privilege fee. (a)(1) In Mobile County, the county commission is hereby authorized to levy a license or privilege fee upon any person for engaging in any business for which he or she is not required by law to pay any license or privilege fee or tax to either the State of Alabama or the county. (2) When a person is engaged in more than one business for one or more of which a license or privilege fee or tax is required to be paid to the state or the county but for one or more of which no license or privilege tax is required to be paid to the state or county, the county commission shall have the authority to levy a license or privilege fee upon that business, or those businesses, for engaging in which such person is not required to pay any license or privilege tax to the state or county. Nothing herein shall be construed to cause a person engaged in the operation of farming of any type to have to pay additional business or privilege fees. (b) The fees hereby...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-244.htm - 1K - Match Info - Similar pages
45-45-244.01
Section 45-45-244.01 Collection; disposition of funds. Any privilege or license fee levied by the Madison County Commission shall be collected by the Madison County Commission, and the net proceeds from the privilege or license fee, less a reasonable cost of collection which shall be retained by the Madison County Commission, shall be paid into the county treasury and distributed as follows: (1) Fifty percent to the Madison County General Fund. (2) Twenty-five percent to the Madison County Board of Education to be used for the purchase of school supplies, books, and equipment but no portion of these funds shall be used to pay for salaries or capital improvements. (3) Twenty-five percent to volunteer fire departments located in Madison County to be distributed in the same percentages as the 3 mil ad valorem tax for fire protection is distributed among the volunteer fire departments located in Madison County. (Act 2011-658, p. 1748, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-244.01.htm - 1K - Match Info - Similar pages
45-35-242.01
Section 45-35-242.01 Administration. The License Commissioner of Houston County is authorized to administer this part and to provide such rules, regulations, and means as are required for the collection of such privilege tax, and for the collection of such late charges, interest, or fines as are hereinafter provided in this part. (Act 82-727, p. 183, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-242.01.htm - 668 bytes - Match Info - Similar pages
28-3A-11
Section 28-3A-11 Lounge retail liquor license; approval of municipality; entertainment; minors. Upon applicant's compliance with the provisions of this chapter and the regulations made thereunder, the board shall, where the application is accompanied by a certificate from the clerk or proper officer setting out that the applicant has presented his application to the governing authority of the municipality, if the licensed premises is to be located therein, and has obtained its consent and approval, issue a retail liquor license which will authorize the licensee to purchase liquor and wine from the board or as authorized by the board and to purchase table wine, and beer, including draft or keg beer in any county or municipality in which the sale thereof is permitted, from any wholesaler licensee of the board and to sell at retail liquor and wine, dispensed from containers of any size, and beer, including draft or keg beer in any county or municipality in which the sale thereof is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-11.htm - 1K - Match Info - Similar pages
28-3A-12
Section 28-3A-12 Club liquor retail license; approval of municipality. Upon applicant's compliance with the provisions of this chapter and the regulations made thereunder, the board may, where the application is accompanied by a certificate from the clerk or proper officers setting out that the applicant has presented his application to the governing authority of the municipality, if the licensed premises is to be located therein, and has obtained its consent and approval, issue a club liquor license for a club which will authorize the licensee to purchase liquor and wine from the board or as authorized by the board and to purchase table wine and beer, including draft or keg beer in any county or municipality in which the sale thereof is permitted, from any wholesale licensee of the board and to sell liquor and wine, dispensed from containers of any size, and beer, including draft or keg beer, in any county or municipality in which the sale thereof is permitted, to the members of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-12.htm - 1K - Match Info - Similar pages
28-3A-13
Section 28-3A-13 Restaurant retail liquor license; approval of municipality. Upon applicant's compliance with the provisions of this chapter and the regulations made thereunder, the board shall, where the application is accompanied by a certificate from the clerk or proper officer setting out that the applicant has presented his application to the governing authority of the municipality, if the licensed premises is to be located therein, and has obtained its consent and approval issue a restaurant liquor license for a hotel, restaurant, civic center authority or dinner theater which will authorize the licensee to purchase liquor and wine from the board or as authorized by the board and to purchase table wine and beer, including draft or keg beer in any county or municipality in which the sale thereof is permitted, from any wholesale licensee of the board and, in that part of the hotel, restaurant, club or dinner theater set out in the license, to sell liquor and wine, dispensed from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-13.htm - 2K - Match Info - Similar pages
45-2-244.003
Section 45-2-244.003 Payment of tax through use of stamp. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.003.htm - 1K - 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
45-49-249.03
Section 45-49-249.03 Use of stamps for payment. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent being that...
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11-65-35
Section 11-65-35 Concerning certain taxes. The state horse wagering fee, the commission horse wagering fee, and any other fees or taxes imposed by this chapter shall constitute all license, privilege, and excise taxes that may be imposed on horse racing and pari-mutuel wagering thereon conducted pursuant to this chapter, and no other license or excise tax may be imposed on such activities by the state or any county, municipality, or other political subdivision thereof. The state dog racing privilege tax, the commission greyhound wagering fee, and any other fees or taxes imposed by this chapter shall constitute all license, privilege, and excise taxes that may be imposed on greyhound racing and pari-mutuel wagering thereon conducted pursuant to this chapter, and no other license, privilege, or excise tax may be imposed on such activities by the state or any county, municipality, or other political subdivision thereof. Nothing in this chapter, however, shall be construed to confer any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-35.htm - 1K - Match Info - Similar pages
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