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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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45-37A-56
Section 45-37A-56 Zoning board of adjustment. (a) The governing body of any city which may
now or hereafter have a population of 300,000 inhabitants or more, according to the last or
any subsequent federal census and which may now or hereafter have in force and effect a comprehensive
zoning ordinance shall provide for the appointment of a zoning board of adjustment and in
the zoning regulations and restrictions adopted by the city pursuant to the authority of the
laws of this state, provide that the zoning board of adjustment, in appropriate cases and
subject to appropriate conditions and safeguards, shall make special exceptions to the terms
of the zoning ordinance of the city in harmony with its general purpose and intent, and in
accordance with general or specific rules therein contained. The zoning board of adjustment
shall consist of seven members, each to be appointed by the governing body of the city, and
each shall hold office for a term of seven years or until the time as his...
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11-52-80
Section 11-52-80 Board of adjustment - Creation; composition; qualifications, appointment,
terms of office and removal of members; vacancies; adoption of rules of procedure; meetings;
record of proceedings; procedure for appeals to board from decisions of administrative officials;
powers of board as to appeals. (a) In availing itself of the powers conferred by this article,
the legislative body of any incorporated city or town may provide for the appointment of a
board of adjustment and, in the regulations and restrictions adopted pursuant to the authority
of this article, may provide that the said board of adjustment shall in appropriate cases
and subject to appropriate conditions and safeguards make special exceptions to the terms
of the ordinance in harmony with its general purposes and interests and in accordance with
general or specific rules therein contained. The board of adjustment shall consist of five
members, each to be appointed for a term of three years, except that in the...
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11-89-7
Section 11-89-7 Powers of district generally; power of district to acquire, operate, etc.,
systems, etc., outside service area; provisions in schedules of rates and charges generally.
(a) The district shall have the following powers, together with all powers incidental thereto
or necessary to the discharge thereof in corporate form: (1) To have succession by its corporate
name for the duration of time (which may be perpetuity, subject to the provisions of Section
11-89-17) specified in its certificate of incorporation; (2) To sue and be sued in its own
name in civil actions, except as otherwise provided in this chapter, and to defend civil actions
against it; (3) To adopt and make use of a corporate seal and to alter the same at pleasure;
(4) To adopt and alter bylaws for the regulation and conduct of its affairs and business;
(5) To acquire, receive, and take, by purchase, gift, lease, devise, or otherwise, and to
hold property of every description, real, personal, or mixed, whether...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89-7.htm - 11K - Match Info - Similar pages
37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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28-3A-20.2
Section 28-3A-20.2 Tasting of liquor or wine conducted by licensed manufacturer or its representative.
(a) Notwithstanding any provision of law, a tasting of liquor or wine may be conducted by
a licensed manufacturer or its representative inside the premises of a retail licensee that
is licensed to sell liquor for off-premises consumption only or inside a state liquor store,
in compliance with this section and Section 28-3A-25 and rules of the Alabama Alcoholic Beverage
Control Board. (b) Each state liquor store and each holder of a retail license for the sale
of liquor for off-premises consumption only may permit a licensed manufacturer or its representative
to conduct at no charge to the consumer, inside the state liquor store or the premises of
the licensee, tastings of wine and distilled spirits. These tastings may not exceed one ounce
serving of each wine, the number of wines being limited to no more than four products at any
one tasting; and one-quarter ounce serving of each...
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28-7A-2
Section 28-7A-2 Authorization of board to audit and collect taxes levied upon sale of beer
or table wine; retention or reclamation of authority by local governing body. Any local governing
body may, prior to October 1, 1988 or at any time thereafter, elect to authorize the board
to audit and collect any and all taxes levied pursuant to Sections 28-3-190 and 28-7-16, upon
the sale of any beer or table wine. Any local governing body may elect to retain, or at any
time after October 1, 1988, by an appropriate resolution or ordinance duly adopted and spread
upon its minutes, elect to retain or reclaim the power and authority granted to it by Sections
28-3-190 and 28-7-16, to audit and collect any such taxes, whereupon said taxes shall be paid
to and collected by the local governing body as provided in said sections. (Acts 1988, 1st
Ex. Sess., No. 88-723, p. 118, §2; Acts 1989, Ex. Sess., No. 89-990, p. 35, §1.)...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
28-1-3.1
Section 28-1-3.1 Possession of alcoholic beverages purchased from military liquor stores, etc.,
by eligible persons; violations. (a) Any person 21 years of age or over who is on active duty,
in active reserve status or retired from the armed forces of the United States, or the dependent
of such person, or is otherwise eligible to purchase alcoholic beverages from military package
or liquor stores, shall be entitled to have in his possession, in his motor vehicle, or a
private residence or place of private residence or the curtilage thereof in any county in
this state, for his own private use and not for resale, not more than the following quantity
of alcoholic beverages as defined in Section 28-3-1, which beverages have been sold by a military
liquor, package, Class 6 or similar store or outlet: three liters of liquor and one case of
beer; or three liters of wine and one case of beer; or two cases of beer; provided, however,
that no alcoholic beverages shall be kept, stored or...
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28-7-6
Section 28-7-6 Application for license; filing fee, license fee and bond. Every applicant for
a wine retailer's or wholesaler's license shall file a written application with the board
in such form as the board may prescribe, which shall be accompanied by the appropriate license
fee as prescribed in this chapter and, in the case of an original application, by a filing
fee of $50.00, together with the amount or amounts of the prescribed license fee or fees,
if any, levied by the county or counties in which the licensee operates, and, in the case
of a wholesaler, accompanied by the bond required by Section 28-7-9. (Acts 1980, No. 80-382,
p. 505, §6.)...
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