45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county is authorized to levy and impose in the 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 upon every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, 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, and any association or other agency or instrumentality of any such institution, that is both of the following: (1) 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 stocks, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.htm - 3K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county is hereby authorized to levy and impose in the 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 upon every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, 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, and any association or other agency or instrumentality of any such institution, that is both of the following: (1) 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
45-46-70.02
Section 45-46-70.02 Powers and authority of board. The board of revenue shall have the power and authority to direct and control the property of Marengo County as it may deem expedient, according to law, and to levy a tax for general purposes and special taxes for particular county purposes, according to the laws of Alabama; to examine, settle, and allow accounts and claims chargeable against the county; to audit and settle the accounts of all officers having the care, management, collection, or disbursement of money belonging to the county, or appropriated to its use and benefit, and may have the books of the officers audited or examined by accountants, when it deems same necessary; to have the exclusive control of the convict labor of the county, and the disbursement of the proceeds of same; to regulate and control the purchase of stationery, supplies, office furniture, fixtures, typewriters, records, and books for county purposes; to provide for the purchase and payment out of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-70.02.htm - 2K - Match Info - Similar pages
9-17-109
Section 9-17-109 Violations; records; fees; assessment and hearing; filling of containers; installation, maintenance, etc., of appliances; damages. (a) Any person violating this article or any rule, order, or regulation promulgated pursuant to this article shall, on conviction thereof, be fined not more than one thousand dollars ($1,000) and may also be imprisoned in the county jail or sentenced to hard labor for the county for not more than six months. Every violation of this article or any rule, order, or regulation promulgated pursuant to this article shall constitute a separate offense. (b) Every person subject to the fees imposed by Section 9-17-106 shall keep and preserve suitable records of all liquefied petroleum gas transactions subject to fees and any other books or accounts necessary to determine the amount of fees for which the person is liable under this article. Those records shall be retained for a period of not less than three years, and shall include the name and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-109.htm - 9K - Match Info - Similar pages
34-29-69
Section 34-29-69 Powers of board. The board shall be a body corporate and shall have the power to do all of the following: (1) Examine and determine the qualifications and fitness of applicants for a license to practice veterinary medicine in the state. (2) Issue, renew, deny, suspend, and revoke licenses, issue private reprimands and private informed admonitions to practitioners who practice veterinary medicine in this state, or otherwise discipline or censure veterinary professionals, irrespective of their licensure status, whether active, inactive, expired, lapsed, surrendered, or disciplined, relative to acts, omissions, complaints, and investigations which occurred during the licensure period consistent with this article. (3) Conduct investigations for the purpose of discovering violations of this article or grounds for disciplining licensed veterinary professionals or other non-licensed individuals pursuant to the administrative code of the board and appoint individuals and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-29-69.htm - 7K - Match Info - Similar pages
37-9-29
Section 37-9-29 Reports from air carriers; form of accounts, records, etc., maintained by carriers; right of access to lands, buildings, accounts, etc., of carriers; appointment of special agents or auditors to inspect same. (a) The commission is empowered to require annual reports from any air carrier covering any or all operations of business. The contents of such report, and the form thereof, shall conform as nearly as may be to that required of air carriers and air contractors by the Civil Aeronautics Board or other administrative agency of the federal government under the Act of Congress entitled "The Civil Aeronautics Act of 1938," approved June 23, 1938, and the acts amendatory thereof and supplementary thereto. The commission may also require monthly, periodical and special reports from any air carrier, may prescribe the manner and form in which such reports shall be made and require from any such carrier specific answers to any reasonable questions pertaining to intrastate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-9-29.htm - 3K - Match Info - Similar pages
2-25-3
Section 2-25-3 Power and duty of commissioner as to protection of agricultural and horticultural interests from plant pests and noxious weeds generally. It shall be the duty of the commissioner to protect the agricultural and horticultural interests of the state from plant pests and noxious weeds; and, to that end, he is vested with power and authority to: (1) Inspect or cause to be inspected by duly authorized employees, plants, plant products, places or other things and substances that may, in his opinion, be capable of disseminating or carrying plant pests or noxious weeds, and, for this purpose, he shall have power to enter into or upon any place and to open any bundle, package or other container containing or thought to contain plants or plant products or other things capable of disseminating or carrying plant pests or noxious weeds; (2) Supervise or cause the treatment, cutting and destruction of plants, plant parts, fruit, soil, containers, equipment, and other articles capable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-3.htm - 4K - Match Info - Similar pages
45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected within Jefferson County pursuant to this section shall be allocated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages
28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal government for army, navy or marine purposes; exemption from taxation goods purchased from Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation, or association of persons in another state, the seller or shipper in this state shall make and preserve for three years a duplicate invoice bill, giving the name of the person, firm, corporation, or association of persons to whom shipped, delivered, or sold, the date of sale or shipment, and the quantity of the merchandise sold or shipped. The seller in this state shall have on file a freight, express, or postal receipt for the merchandise showing that the merchandise was turned over to a common carrier engaged in interstate commerce. If...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-11.htm - 4K - 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
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