|
45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County,
in addition to all other taxes of every kind now imposed by law, and to collect 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 receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation (including the State
of Alabama, the University of Alabama, Auburn University, and all other institutions of higher
learning in the state, whether such institutions be denominational, state, county, or municipal
institutions, any association or other agency or instrumentality of such institutions) 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 evidences of debts or stock, nor sales of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.01.htm - 8K - 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
8-17-211
Section 8-17-211 Permit for manufacture, sale, etc., of fireworks or pyrotechnics for
use before a proximate audience; record of sales; enforcement. (a) It shall be unlawful for
any person to manufacture, sell, offer for sale, or ship or cause to be shipped into or within
the State of Alabama, except as herein provided, any item of fireworks or pyrotechnics for
use before a proximate audience, without first having secured the required applicable permit,
as a manufacturer, distributor, wholesaler, retailer, or seasonal retailer, from the State
Fire Marshal. Possession of a permit is a condition prerequisite to manufacturing, selling,
or offering for sale, or shipping or causing to be shipped any fireworks or pyrotechnics for
use before a proximate audience into or within the State of Alabama, except as herein provided.
This provision applies to nonresidents as well as residents of the State of Alabama. Mail
orders where consumers purchase any fireworks or pyrotechnics for use before a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-211.htm - 5K - Match Info - Similar pages
2-26-1
Section 2-26-1 Definitions. When used in this article, the following terms shall have
the following meanings, respectively, unless the context clearly indicates otherwise: (1)
PERSON. An individual, partnership, corporation, company, society, association or agency.
(2) AGRICULTURAL SEED. The seeds of grasses, forage, cereal and fiber crops and any other
kinds of seeds commonly recognized within this state as agricultural or field seeds and mixtures
of such seeds. (3) VEGETABLE SEED. The seeds of those crops which are grown in gardens or
on truck farms and are generally known and sold under the name of vegetable seeds in this
state. (4) FLOWER SEED. The seeds of all plants grown for ornamental purposes, either for
domestic or commercial purposes, and which are generally known and sold under the name of
flower seed in this state. (5) TREE AND SHRUB SEED. The seeds of woody plants commonly known
and sold as tree or shrub seeds in this state. (6) WEED SEEDS. The seeds, bulblets and tubers...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-26-1.htm - 5K - Match Info - Similar pages
27-17A-2
Section 27-17A-2 Definitions. As used in this chapter, the following terms shall have
the following meanings: (1) ALTERNATIVE CONTAINER. A nonmetal receptacle or enclosure, without
ornamentation or a fixed interior lining, which is designed for the encasement of human remains
and which is made of cardboard, pressed-wood, composition materials (with or without an outside
covering), or pouches of canvas or other materials. (2) ARRANGEMENT CONFERENCE. The meeting
occurring either at need or preneed between the seller and the purchaser during which funeral
or cemetery merchandise and services are discussed. (3) ARRANGEMENT CONFERENCE FEE. The charge
to the purchaser in conjunction with the arrangement conference. (4) AT NEED. At the time
of death, or immediately following death. (5) AUTHORIZING AGENT. One who is lawfully authorized
to control the final disposition of human remains. (6) BELOW-GROUND CRYPT. A preplaced enclosed
chamber, which is usually constructed of reinforced concrete,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-17A-2.htm - 12K - Match Info - Similar pages
28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1)
For any manufacturer, importer, or wholesaler, or the servants, agents, or employees of the
same, to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m.
of any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the
servants, agents, or employees of the wholesaler to sell alcoholic beverages, to other than
wholesale or retail licensees or others within this state lawfully authorized to sell alcoholic
beverages, or to sell for export. (3) For any person, licensee, or the board, either directly
or by the servants, agents, or employees of the same, or for any servant, agent, or employee
of the same, to sell, deliver, furnish, or give away alcoholic beverages to any person under
the legal drinking age, as defined in Section 28-1-5, or to permit any person under
the legal drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-25.htm - 10K - Match Info - Similar pages
32-5A-36
Section 32-5A-36 Display of unauthorized signs, signals, or markings as public nuisance;
signs, markings, etc., to be approved; procedure for approval. (a) No person shall place,
maintain, or display upon or in view of any highway any unauthorized sign, signal, marking,
or device which purports to be or is an imitation of or resembles an official traffic-control
device or railroad sign or signal, or which attempts to direct the movement of traffic, or
which hides from view or interferes with the effectiveness of an official traffic-control
device or any railroad sign or signal. (b) No person shall place or maintain nor shall any
public authority permit upon any highway any traffic sign or signal bearing thereon any commercial
advertising. (c) This section shall not be deemed to prohibit the erection upon private
property adjacent to highways of signs giving useful directional information and of a type
that cannot be mistaken for official signs. (d) Every such prohibited sign, signal,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5A-36.htm - 3K - Match Info - Similar pages
34-23-1
Section 34-23-1 Definitions. For the purpose of this chapter, the following words and
phrases shall have the following meanings: (1) ASSOCIATION. The Alabama Pharmacy Association.
(2) BIOLOGICAL PRODUCT. Has the same meaning as the term as defined in 42 U.S.C. ยง262. (3)
BOARD or STATE BOARD. The Alabama State Board of Pharmacy. (4) CHEMICAL. Any substance of
a medicinal nature, whether simple or compound, obtained through the process of the science
and art of chemistry, whether of organic or inorganic origin. (5) DISPENSE. To sell, distribute,
administer, leave with, give away, dispose of, deliver, or supply a drug or medicine to the
ultimate user or his or her agent. (6) DRUGS. All medicinal substances, preparations, and
devices recognized by the United States Pharmacopoeia and National Formulary, or any revision
thereof, and all substances and preparations intended for external and internal use in the
cure, diagnosis, mitigation, treatment, or prevention of disease in man or animal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-23-1.htm - 10K - Match Info - Similar pages
34-41-8
Section 34-41-8 Acts not prohibited. (a) This chapter does not prohibit one or more
geologists from practicing through the business organizations of a sole proprietorship, partnership,
corporation, or professional association. In a partnership, corporation, or professional association,
in which the primary activity consists of geological services affecting the public welfare
and which require licensing pursuant to this chapter, at least one partner or officer shall
be a licensed geologist. (b) This chapter shall not be construed to prevent or to affect:
(1) The practice of any profession or trade for which a license is required under any other
law of this state, including, but not limited to, the practice of registered professional
engineers from lawfully practicing soil mechanics, foundations engineering, and other professional
engineering, licensed architects or landscape architects from lawfully practicing architecture
or landscape architecture, licensed land surveyors from lawfully...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-41-8.htm - 2K - Match Info - Similar pages
40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either
continuously or at regular periods at or from which a business or a part thereof is transacted.
(3) FARM TRACTOR. Every motor vehicle designed and used primarily as a farm implement for
drawing plows, mowing machines, and other implements designed and used for agricultural purposes
and only incidentally moved upon public highways. (4) FARMER. An individual, partnership,
cooperative corporation, or other entity actively engaged in agriculture or agricultural activities
as the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1).
(5) FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or
other amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-240.htm - 10K - Match Info - Similar pages
|