40-21-84
Section 40-21-84 Utility license required. Any person regularly engaging in any business for
which a privilege tax is imposed by Section 40-21-82 shall apply for and obtain from the department
a license to engage in and to conduct the business of furnishing utility services for the
then current tax year. Such license shall be granted upon the condition that the applicant
must pay all taxes accruing to the State of Alabama under the provisions of this article;
provided, however, that no such license shall be issued to any person who has not complied
with the provisions of this article. No provision of this article shall be construed as relieving
any person from the payment of any license or privilege tax now or hereafter imposed by law.
(Acts 1969, Ex. Sess., No. 21, p. 46, §6; Acts 1992, No. 92-623, p. 1466, §5.)...
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8-18-2
Section 8-18-2 Definitions. As used in this chapter: (1) PERSON. One or more individuals, partnerships,
associations, societies, trusts, organizations or corporations. (2) THEATRE. Any establishment
in which motion pictures are exhibited to the public regularly for a charge. (3) DISTRIBUTOR.
Any person engaged in the business of distributing or supplying motion pictures to exhibitors
by rental, sale or licensing. (4) EXHIBITOR. Any person engaged in the business of operating
one or more theatres. (5) EXHIBIT or EXHIBITION. Showing a motion picture to the public for
a charge. (6) INVITATION TO BID. A written or oral solicitation or invitation by a distributor
to one or more exhibitors to bid for the right to exhibit a motion picture. (7) BID. A written
offer or proposal by an exhibitor to a distributor in response to an invitation to bid for
the right to exhibit a motion picture, stating the terms under which the exhibitor will agree
to exhibit a motion picture. (8) LICENSE AGREEMENT....
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13A-6-112
Section 13A-6-112 No violation of article. No person shall be held to have violated this article
solely for providing access or connection to or from a facility, system, or network not under
the control of the person, including transmission, downloading, intermediate storage, access
software, or other related capabilities that are incidental to providing access or connection
that do not include the creation of the communication unless: (1) The person is a conspirator
with an entity actively involved in the creation of the obscene material. (2) The person knowingly
distributed a communication that violates this article. (3) The person knowingly advertises
the availability of the communication. (4) The person knowingly provides access or connection
to a facility, system, or network engaged in the violation of this article that is owned or
controlled by the person. (Acts 1997, No. 97-486, p. 844, §3.)...
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32-8-2
Section 32-8-2 Definitions. For the purpose of this chapter, the following terms shall have
the meanings respectively ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) CURRENT ADDRESS. A new address different from the address
shown on the application or on the certificate of title. The owner, within 30 days after the
address is changed from that shown on the application or on the certificate of title, shall
notify the department of the change of address in the manner prescribed by the department.
(2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer
dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles,
trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor
vehicles, or travel trailers in this state, and having in this state an established place
of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
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8-16-50
Section 8-16-50 Appointment; oath; certificate of appointment. (a) Any person engaged in the
business of weighing for hire who shall weigh or measure any commodity, produce or article
and issue therefor a weight certificate which shall be accepted as the accurate weight upon
which the purchase or sale of such commodity, produce or article is based shall be known as
a public weighmaster. All public weighmasters shall be appointed by the Commissioner of Agriculture
and Industries. (b) Persons not engaged in the business of weighing for hire, but to whom
the services of a certified weigher are necessary for the proper conduct of any business in
which they may be engaged, may, upon application to the commissioner, have one or more of
their employees, or some other suitable person, designated by the commissioner to act as weighmaster
for such persons. (c) Each weighmaster shall make oath faithfully to execute his trust as
a weighmaster before entering upon his duties. (d) The Commissioner...
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8-17-210
Section 8-17-210 Definitions. As used in this article, the following terms shall have the meanings
ascribed to them in this section, unless clearly indicated otherwise: (1) DISTRIBUTOR. Any
person engaged in the business of making sales of fireworks for resale to all holders of the
required Alabama permits who in turn shall resell to any permit holder; or any person who
receives, brings, or imports any fireworks of any kind into the State of Alabama, except to
a holder of an Alabama manufacturer's or distributor's permit. (2) D.O.T. CLASS C COMMON FIREWORKS.
All articles of fireworks as are now or hereafter classified as D.O.T. Class C common fireworks
in the regulations of the U.S. Department of Transportation for the transportation of explosive
and other dangerous articles. (3) MANUFACTURER. Any person engaged in the making, manufacture,
or construction of fireworks of any kind within the State of Alabama. (4) PERMIT. The written
authority of the State Fire Marshal issued under the...
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2-15-40
Section 2-15-40 "Dealer" defined. Every person engaged in the business of buying
livestock as defined in Section 2-15-20 for resale or slaughter or who engages in the business
of transporting, hauling or driving livestock as defined in Section 2-15-20 along any public
road or highway of Alabama for resale, market or slaughter or who engages in the business
of slaughtering such livestock shall be deemed to be a dealer for the purposes of this article.
(Acts 1936, Ex. Sess., No. 190, p. 222; Code 1940, T. 2, §384; Acts 1979, No. 79-774, p.
1376, §1; Acts 1994, No. 94-322, p. 562, §3.)...
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45-2-244.180
Section 45-2-244.180 Definitions. The following terms shall have the following meanings: (1)
BUSINESS. 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.
Baldwin County, Alabama. (3) EXEMPT ORGANIZATION. Any organization exempt from taxation under
26 U.S.C. §501, as in effect from time to time. (4) GROSS PROCEEDS. The value proceeding
or accruing from leasing or renting tangible personal property, without any deduction on account
of the cost of the property so leased or rented, the cost of materials used, labor or service
cost, interest paid, or any other expenses whatsoever, and without any deduction on account
of loss and shall also include on the part of any person claiming an exemption under subdivision
(4) of Section 45-2-244.182 an amount equal to the amount of rental paid on any tangible personal
property acquired under such exception and thereafter...
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45-39-244
Section 45-39-244 Levy of tax. In addition to all other taxes imposed by law, there is hereby
levied a privilege or license tax against every person engaging in Lauderdale County in the
business of renting or furnishing any room or rooms, lodging, or accommodations to any transient
in any hotel, motel, inn, tourist court, bed and breakfast, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for consideration. The amount
of the tax shall be equal to six percent of the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in the
room or rooms. (Act 86-411, p. 599, §1; Act 97-614, p. 1077, §1; Act 2006-377, p. 973, §1;
Act 2010-596, p. 1341, §1.)...
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45-1-245
Section 45-1-245 Levy of tax. In Autauga County, in addition to all other taxes imposed by
law, the Autauga County Commission may levy a privilege or license tax in the amount prescribed
in this section against every person within the county engaging in the business of renting
or furnishing a room or rooms, lodging, or accommodations, to a transient in a hotel, motel,
inn, condominium, house, tourist court, or another place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to 10 percent of the charge for the rooms, lodgings, or accommodations, including the
charge for use of rental or personal property and services furnished in the room or rooms
within Autauga County outside of the corporate limits of the City of Prattville and three
percent of the charge within the corporate limits of the City of Prattville. (Act 2019-211,
§1.)...
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