40-12-71
Section 40-12-71 Certified public accountants. (a) In lieu of any other privilege license
fees levied under the revenue laws of the State of Alabama, each person who holds a certificate
as a certified public accountant and who is a resident of the State of Alabama and who is
engaged in the practice of public accounting in the State of Alabama shall pay an annual license
fee of $25, but no license fee shall be paid to the county. Such license shall be obtained
from the probate judge or licensing agency in the county where the business of a certified
public accountant is located and shall be due and delinquent as provided by Section
40-12-26. All money paid into the treasury for license under this section shall be
deposited in the State Treasury to the credit of the Alabama State Board of Public Accountancy
and shall constitute a separate fund to be disbursed as provided in subsection (b) of this
section. (b) The fund provided by subsection (a) of this section shall be used
by the...
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45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section,
the following words and terms shall have the following meanings: (1) BUSINESS. Includes all
activities engaged in, or caused to be engaged in, by any person with the object of gain,
profit, benefit, or advantage, either direct or indirect to such person. (2) COUNTY. Autauga
County, Alabama. (3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether
it be a county commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE
FEE. Does not include any sales or use tax. (5) PERSON. Includes any natural person, partnership,
corporation, firm, association, trust, estate, or other entity. (b) The purposes of this section
are to equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
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45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious
practices. (a) This section shall apply only to Calhoun County, Alabama, and to no
other county. (b) As used in this section, the following words and terms shall, except
as otherwise provided in this section, have the following meanings hereby ascribed
to them: "the county" means Calhoun County, Alabama; "the governing body"
means the governing body of Calhoun County, Alabama, whether it be a county commission, board
of revenue, or other governing body; "person" includes any natural person, partnership,
corporation, firm, association, trust, estate or other entity; and "business" includes
all activities engaged in, or caused to be engaged in, by any person with the object of gain,
profit, benefit, or advantage, either direct or indirect to such person; "license or
privilege fee" shall not include any sales or use tax. (c) The purposes of this section
are to equalize the burden of taxation by...
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45-39-245.02
Section 45-39-245.02 Privilege or license tax - City of Florence. In the City of Florence,
Alabama, there is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided, a privilege or license tax against the
person 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, engaged or continuing within the City of Florence, Alabama,
in 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 sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale
County, Alabama, outside the city limits of Florence, there is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected as herein provided,
a privilege or license tax against the person 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, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in 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 sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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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...
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45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special
privilege or license tax as follows: (1) Upon every person, firm, or corporation engaged or
continuing within Greene 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 sales of each business, and when his or her books are not so kept he or she shall
pay the tax as retailer, on he gross sales of the business. (2) Upon every person,...
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45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the
period of time provided for herein, in addition to all other taxes of every kind now imposed
by law, and shall be collected 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, and 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...
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45-1-243.01
Section 45-1-243.01 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 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,...
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45-10-244.01
Section 45-10-244.01 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 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,...
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