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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
9-11-31
Section 9-11-31 Game breeder's license - Sales by licensee; nonindigenous game breeder option.
(a) Any person, firm, corporation, or association holding a game breeder's license as provided
in Section 9-11-30 may sell live protected game animals and game birds, or the eggs, embryos,
or semen of the birds and animals for propagating purposes to any person within or without
this state. The purchaser or purchasers of protected game animals or game birds, or eggs,
embryos, or semen of the birds or animals, shall be reported to the Commissioner of Conservation
and Natural Resources before the sale or shipment of same. The serial number of the license
of the game breeder making the sale or shipment shall appear or be attached in a conspicuous
place on the crate or other container in which the game animals or game birds, or eggs, embryos,
or semen of the birds or animals are being shipped. The Commissioner of Conservation and Natural
Resources may cancel or declare void any game breeder's...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-31.htm - 3K - Match Info - Similar pages
34-6-32
Section 34-6-32 Application to probate judge; bond; issuance. No license shall be issued to
any person to operate any billiard room to which the public has access for amusement and recreation
who is not 19 years of age and a citizen of the United States or who has been convicted of
a felony. Application for license to operate a billiard room shall be first made to the probate
judge of the county in which the applicant proposes to conduct the business, in the form hereafter
provided, and no license shall be issued by any city or town to any person to engage in such
business until after such person has made application to and has been granted a license by
the probate judge of the county in which such city or town is located. Every application for
license shall be accompanied by the affidavit of the applicant, sworn to before an officer
authorized by law to administer oaths: that the applicant is a citizen of the United States,
that he or she is of good moral character, that he or she has...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-6-32.htm - 2K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-2-190.htm - 25K - Match Info - Similar pages
28-3-40
Section 28-3-40 Composition; qualifications, appointment, term of office and bond of members;
conflicts of interest of members, employees, etc., of board; suspension or removal of members;
office; meetings; quorum. The Alcoholic Beverage Control Board shall consist of three persons,
appointed by the Governor with the advice and consent of the Senate, one of whom shall be
designated by the Governor to be the chair of the board. The membership of the board shall
be inclusive and reflect the racial, gender, geographic, urban/rural, and economic diversity
of the state. Each member of the board at the time of his or her appointment and qualification
shall be a resident of the State of Alabama and shall have resided in the state for a period
of at least 10 years next preceding his or her appointment and qualification, and he or she
shall also be a qualified voter therein. The term of office of each member appointed shall
be six years from the time of his or her appointment and qualification...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-40.htm - 3K - Match Info - Similar pages
37-3-13
Section 37-3-13 Contract carrier permits - Generally. (a) No person shall engage in the business
of a contract carrier by motor vehicle in intrastate commerce on any highway of this state
unless there is in force with respect to such carrier a permit issued by the commission, authorizing
such person to engage in such business. The application for such permit shall be decided in
accordance with the procedure provided for in subsection (b) of this section, and such permit
shall be issued or denied accordingly. (b) Application for such permits shall be made to the
commission in writing, be verified under oath and shall be in such form and contain such information
as the commission may, by regulation, require. Such application for permit shall be accompanied
by such proof of service of notice of said application and the filing thereof with the commission
as the commission shall by regulation require. Notice of such application by every contract
carrier of passengers shall be served upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-3-13.htm - 3K - Match Info - Similar pages
41-10-38
Section 41-10-38 Allocation formulae. (a) The state ceiling for calendar year 1989 and thereafter
is hereby allocated in its entirety to the state, and no other governmental unit, issuer,
or other entity of any type shall have or utilize any portion of the state ceiling for such
year except in accordance with this division. The state ceiling for calendar year 1989 and
thereafter shall be redistributed by the authority to issuers of affected bonds in the chronological
order of receipt of completed applications, subject to the limitations, reservations and further
provisions of this subsection. (1) There is hereby reserved for Alabama Housing Finance Authority
25 percent of the state ceiling for each calendar year, to be used for the issuance of exempt
facility bonds for qualified residential rental projects and for the issuance of qualified
mortgage bonds, in such relative principal amounts as shall be determined by the Board of
Directors of Alabama Housing Finance Authority. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-38.htm - 6K - Match Info - Similar pages
45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages
28-4-285
Section 28-4-285 Conveyances, vehicles of transportation or animals used for illegal conveyance
of prohibited liquors and beverages declared contraband and forfeited to state; seizure of
said conveyances, etc., and reporting thereof by sheriffs, etc., finding same; confiscation
and condemnation generally. All conveyances and vehicles of transportation of any kind, whether
on the waters of the state, under the waters, on land or in the air, including any animals
that may be used in such transportation, whether hitched or not hitched to any vehicle so
illegally used, together with all harness and other accessories employed in such illegal transportation,
which have been or are used for the illegal conveying of any prohibited liquors or beverages
into this state or from one point in the state to another point within the state shall be
contraband and shall be forfeited to the State of Alabama, and shall be seized by any sheriff
or any other person acting under authority of law in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-285.htm - 2K - Match Info - Similar pages
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