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45-44-200
Section 45-44-200 Business licenses. The Macon County Commission may set the fees for the issuance
of business licenses in the same manner as fees for business licenses are set in any municipality
in the county. Macon County may not levy any privilege or license tax that is levied by Article
2, commencing with Section 40-21-50, of Chapter 21 of Title 40. Any additional fees set pursuant
to this section shall be collected by the Macon County Commission and deposited in the county
general fund. (Act 2011-598, p. 1329, ยง 1.)...
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11-45-8
Section 11-45-8 Publication and recordation of ordinances; when ordinances take effect; adoption
of certain technical codes by reference. (a) All ordinances shall as soon as practicable after
their passage be recorded in a book kept for that purpose and be authenticated by the signature
of the clerk. (b)(1) All ordinances of a general or permanent nature, except as provided in
subdivision (2) and in subsection (d) of this section, shall be published in some newspaper
of general circulation published in the municipality, but if no such newspaper is published
in the municipality such ordinances may be published by posting a copy of the ordinance in
three public places within the municipality, one of which shall be at the mayor's office in
the city or town. In the event there is no newspaper published in the municipality and there
is a newspaper published in the county in which the municipality is located having general
circulation in the municipality, at the option of the governing body...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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11-51-191
or its agent, within 30 days after receipt of the request for extension by the taxpayer or
its authorized agent. (3) The preliminary assessment entered by the taxing jurisdiction, or
a copy thereof, shall promptly upon entry be mailed by the taxing jurisdiction to the taxpayer's
last known address by either first class U.S. mail or certified U.S. mail with return receipt
requested, but at the option of the taxing jurisdiction, the preliminary assessment may be
delivered to the taxpayer by personal delivery. (d)(1) If a taxpayer disagrees with
a preliminary assessment as entered by the taxing jurisdiction, the taxpayer may file a petition
for review with the taxing jurisdiction within 30 days from the date of entry of the preliminary
assessment setting out the specific objections to the preliminary assessment. If a petition
for review is timely filed, or if the taxing jurisdiction otherwise deems it necessary, the
license officer of the municipality shall schedule a conference with...
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28-7-13
Section 28-7-13 License fees; local license taxes; payment and distribution of license and
filing fees. (a) License fees for licenses issued by the board. The following annual license
fees are levied and prescribed for licenses issued and renewed by the board pursuant to the
authority contained in this chapter: (1) Wine retailer's license, license fee of $150.00.
(2) Wine wholesaler's license, license fee of $550.00. (3) Wine importer's license, license
fee of $500.00. (4) Wine manufacturer's license, license fee of $500.00. In addition, the
county or municipality therein in which the wholesaler, importer or retailer sells or distributes
table wine may fix a reasonable privilege or license tax on a wine wholesaler, importer or
retailer located therein, conditioned on a permit or license being issued by the board. Provided,
however, said county or municipality shall levy no license or privilege tax, or other charge
for the privilege of doing business as a wine wholesaler, importer or...
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45-43-20
Section 45-43-20 Regulation of sale of alcoholic beverages on Sunday. (a)(1) The sale or dispensing
of alcoholic beverages in Lowndes County for off-premises consumption on Sunday is permissible.
The Alabama Alcoholic Beverage Control Board may issue a license to licensed clubs and other
retail alcoholic beverage licensees within the county or any municipality located therein
to sell or dispense alcoholic beverages for off-premises consumption on Sundays, any other
law to the contrary notwithstanding. Licensed clubs and retail licensees granted such a license
may sell or dispense alcoholic beverages pursuant to the requirements of the license and applicable
regulations of the board. (2) If sales of alcoholic beverages are to be allowed on Sundays
within Lowndes County, before such sales shall commence, the County Commission of Lowndes
County, by resolution, shall call for a referendum within Lowndes County to determine if the
sale of alcoholic beverages on Sundays will be allowed in...
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11-80-10
Section 11-80-10 Licensing of junkyards located within and outside police jurisdictions by
municipalities and counties. (a) As used in this section, the following words and phrases
shall have the following meanings unless the context clearly indicates otherwise: (1) JUNKYARD.
An establishment or place of business which is maintained, operated, or used for storing,
keeping, buying, or selling old or scrap copper, brass, rope, rags, batteries, paper trash,
rubber debris, waste or junked, dismantled or wrecked automobiles, or parts thereof, iron,
steel, and other old or scrap ferrous or nonferrous material or for the maintenance or operation
of an automobile graveyard. (2) SCRAP PROCESSOR. Any person who is engaged, from a fixed location
or otherwise, in the business of paying compensation for ferrous or nonferrous metals that
have served their original economic purpose, who is engaged in the business of performing
the manufacturing process by which ferrous metals or nonferrous metals, or...
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22-28-23
Section 22-28-23 Local air pollution control programs. (a) Except as provided in this section,
it is the intention of this chapter to occupy by preemption the field of air pollution control
within all areas of the State of Alabama. However, nothing in this section shall be construed
to limit or abrogate any private remedies now available to any person for the alleviation,
abatement, control, correction, or prevention of air pollution or restitution for damage resulting
therefrom. (b) Subject to the provisions of this section, each municipal governing body which
had municipal ordinances in effect on, or before, July 1, 1969, which pertain to air pollution
control and which provide for the creation and establishment of an air pollution control board
and each county board of health shall have the authority to establish, and thereafter administer,
within their jurisdictions, a local air pollution control program which: (1) Provides, subject
to subsection (d) of this section, by ordinance,...
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37-7-1
Section 37-7-1 Definitions. The following terms, whenever used or referred to in this chapter,
shall have the following meanings, unless a different meaning clearly appears from the context:
(1) CORPORATION. A corporation formed under this chapter. (2) MUNICIPALITY. Any county, city
or town of this state. (3) PERSON or INHABITANT. Such term includes natural persons, firms,
associations, corporations, business trusts, partnerships and bodies politic. (4) ENERGY.
Such term includes any and all electric energy no matter how generated or produced. (5) SYSTEM.
Such term includes any plant, works, system, facilities or properties, together with all parts
thereof and appurtenances thereto, used or useful in the generation, production, transmission
or distribution of energy. (6) BONDS. Such term includes negotiable bonds, interim certificates
or receipts, notes, debentures and all other evidences of indebtedness either issued or the
payment thereof assumed by a corporation. (7) LAW. Any act or...
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32-7C-36
Section 32-7C-36 Legislative intent, scope, and construction of article. (a) It is the intent
of the Legislature to provide for uniformity of laws governing TNCs, TNC drivers, and TNC
vehicles throughout the state, and to provide that TNCs, TNC drivers, and TNC vehicles be
governed exclusively by state law, including Article 1 of this chapter, governing insurance
requirements for TNCs and TNC drivers, and any rules adopted by the commission consistent
with this article. (b) A county, municipality, special district, airport authority, port authority,
or other local governmental entity or subdivision may not do any of the following: (1) Impose
a tax on, or require a license for, a TNC or a TNC driver or TNC vehicle if the tax or license
relates to providing prearranged rides. (2) Require a TNC or a TNC driver to obtain a business
license or any other type of similar authorization to operate within the jurisdiction. (3)
Subject a TNC, a TNC driver, or a TNC vehicle to a rate, entry,...
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