Code of Alabama

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31-2-56
Section 31-2-56 Exhibitions, athletic matches and contests in armories, etc. Exhibitions of
various kinds and boxing, sparring, wrestling, and other athletic matches and contests may
be held in the armories or on the adjacent grounds of any National Guard or Naval Militia
Unit or post, under supervision and control of the board of control of such armory, provided
such use does not interfere with the military or naval use of such armory or grounds. All
revenues derived from the operation of such exhibitions, matches, or contests, or from the
lease of armories or adjacent grounds for such purposes, shall be covered into the proper
unit or station board of control fund in accordance with regulations prescribed by the Adjutant
General. Units of the National Guard or Naval Militia shall not be required to obtain any
authority, permission or license from any agency of the state or any political subdivision
thereof to conduct or hold any such exhibitions, matches, or contests, or to lease...
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41-9-1024
Section 41-9-1024 Alabama Athletic Commission - Powers and duties. (a)(1) The commission shall
be the sole regulator of professional boxing in this state and shall have authority to protect
the physical safety and welfare of professional boxers and serve the public interest by closely
supervising all professional boxing in this state. (2) The commission shall be the sole regulator
of professional and amateur matches, contests, or exhibitions of mixed martial arts and shall
have the authority to protect the physical safety and welfare of professional competitors
in mixed martial arts and serve the public interest by closely supervising all competitors
in mixed martial arts. The commission shall regulate professional and amateur mixed martial
arts to the same extent as professional boxing unless any rule of the commission is not by
its nature applicable to mixed martial arts. (3) The commission shall be the sole regulator
of professional matches, contests, or exhibitions of wrestling and...
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31-4-9
Section 31-4-9 Cooperation of counties and municipalities for acquisition of buildings, etc.,
suitable for use as public buildings and armories. The governing body of any county and the
governing body of any city or incorporated town wherein a unit or units of the Alabama National
Guard or Alabama Naval Militia have been, or may hereafter be established, may, either severally
or acting jointly with each other or with the Armory Commission, construct, or acquire by
purchase, contract, lease, gift, donation, or condemnation, grounds or buildings which shall
be suitable for public assemblages, conventions, exhibitions, and entertainments; provided,
that such buildings, or the plans and specifications therefor, are first approved by the Armory
Commission as suitable for use as armories by the Alabama National Guard or Alabama Naval
Militia unit or units upon terms not inconsistent with this chapter. (Acts 1935, No. 276,
p. 672; Code 1940, T. 35, ยง193.)...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(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 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 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...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(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 Lowndes 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...
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45-22-243.60
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 businesses at the rates specified, when...
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45-22-243.91
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 receipt, as the case may be, as follows: (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 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 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; provided, however, that 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 business at the...
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40-23-2
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 the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, 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 sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, other watercraft, and
commercial fishing vessels of over five tons load displacement as registered with the U.S.
Coast Guard and licensed by the State of Alabama Department of...
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41-9-1021
any share of any payment received for radio broadcasting, television, or motion picture rights.
(20) TOUGH MAN CONTEST. A boxing match and tournament where each contestant wears headgear
and oversized gloves. A contestant in a tough man contest is not an amateur or a professional
and cash prizes may be awarded. (21) UNARMED COMBAT. a. Any form of competition between human
beings in which both of the following occurs: 1. One or more blows are struck which may reasonably
be expected to inflict injury on a human being. 2. There is some compensation or commercial
benefit arising from such competition, whether in the form of cash or non-cash payment to
the competitors or the person arranging the competition; the sale of the right to film, broadcast,
transmit, or view the competition; or the use of the competition to attract persons to a particular
location for some commercial advantage or to promote a commercial product or commercial enterprise.
b. Unarmed combat does not include any of the...
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45-42-243
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores, but including the University of Alabama, Alabama Polytechnic Institute 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 Limestone County 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), an amount equal to one percent of the gross proceeds of sales of the business except
where a different amount is expressly provided herein. Provided, however, that 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 business at...
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