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40-12-15
Section 40-12-15 License deemed a personal privilege; transferability. (a) Every license shall
be held to confer a personal privilege to transact the business, employment, or profession
which may be the subject of the license and shall not be exercised except by the person, firm,
or corporation licensed, unless specifically authorized by law to do so. (b) When a business
or privilege for which such license is issued is, under actual sale, transferred to a new
ownership, a transfer of license may be effected by application to the probate judge originally
issuing such license and the payment of a fee of $1. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §840; Acts 1984, No. 84-446, p. 1040, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-15.htm - 1K - Match Info - Similar pages
40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - Match Info - Similar pages
40-26-16
Section 40-26-16 Failure to add tax to price of service; refund or absorption of tax prohibited.
It shall be unlawful for any person, firm or corporation engaged in or continuing within this
state in any business for which a license or privilege tax is required by this chapter to
fail or refuse to add to the price of the service rendered the amount due by the taxpayer
on account of the tax levied by this chapter. Nor shall any person refund or offer to refund
all or any part of the amount collected as tax under this chapter or to absorb such tax or
to advertise directly or indirectly the absorption or refund of such tax or any portion of
the same. Any person, firm or corporation violating any of the provisions of this section
shall be guilty of a misdemeanor and upon conviction shall be fined in a sum not less than
$50 nor more than $100, or may be imprisoned in the county jail for not more than six months,
or by both such fine and imprisonment, and each act or violation of the...
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45-11-244.02
Section 45-11-244.02 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 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, (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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.02.htm - 9K - Match Info - Similar pages
45-11-245.02
Section 45-11-245.02 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 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, (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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.02.htm - 9K - Match Info - Similar pages
45-8-241.28
Section 45-8-241.28 Failure to include tax; absorption or refund of tax. It shall be unlawful
for any person, firm, or corporation engaged in or continuing within Calhoun County in any
business for which a license or privilege tax is required by this subpart to fail or refuse
to add to the price of the service rendered the amount due by the taxpayer on account of the
tax levied by this subpart. Nor shall any person refund or offer to refund all or any part
of the amount collected as tax under this subpart or to absorb such tax or to advertise directly
or indirectly the absorption or refund of such tax or any portion of the same. (Acts 1978,
No. 73, p. 1759, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.28.htm - 980 bytes - Match Info - Similar pages
40-23-37
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate. There is hereby
levied, in lieu of the state sales tax levied by Section 40-23-2, a privilege or license tax
against the person on account of the business activities engaged in 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: Upon every person, firm or corporation engaged or continuing within this
state in the business of selling at retail any machine, machinery or equipment which is used
in planting, cultivating and harvesting farm products, or used in connection with the production
of agricultural produce or products, livestock or poultry on farms, and the parts of such
machines, machinery or equipment, attachments and replacements therefor which are made or
manufactured for use on or in the operation of such machine, machinery or equipment, and which
are necessary to and customarily used in the operation of such machine,...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) 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 engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-50.htm - 4K - Match Info - Similar pages
40-23-6
Section 40-23-6 License required to engage in business; one-time surety bond. (a) If any person
shall engage in or continue in any business for which a privilege tax is imposed by Section
40-23-2 as a condition precedent to engaging or continuing in such business, the person shall
apply for and obtain from the Department of Revenue a license to engage in and to conduct
such business for the current tax year upon the condition that the person shall pay the taxes
accruing to the State of Alabama under the provisions of this division; provided, that no
license shall be issued under the provisions of this division to any person who has not complied
with the provisions of this division, and no provision of this division shall be construed
as relieving any person from the payment of any license or privilege tax now or hereafter
imposed by law. (b)(1) Any person applying for an initial license or the renewal of an expired
or cancelled license on or after January 1, 2020, who is in the...
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45-14-244
Section 45-14-244 Levy of tax; legislative intent. (a) Upon adoption of the Legislature, there
is hereby levied on every person, firm, or corporation that sells, stores, delivers, uses,
or otherwise consumes tobacco or tobacco products in Clay County, a county privilege, license,
or excise tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes
made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any
description made of tobacco or any substitute therefor, but not including cigarette sized
and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under
subdivision (1). (3) Twenty-five cents ($.25) for each sack, can, package, or other container
of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
(4) Twenty-five cents ($.25) for each sack, plug, package,...
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