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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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13A-9-70
Section 13A-9-70 Definitions. The following words and phrases as used in this article shall
have the following meanings unless a different meaning is required by the context: (1) CHARITABLE
ORGANIZATION. Any benevolent, philanthropic, or patriotic person, or one purporting to be
such, consistent with the then-controlling definition provided in the Internal Revenue Code
of the United States of America, which solicits and collects funds for charitable purposes
and includes each local, county, or area division within this state of the charitable organization;
provided the local, county, or area division has authority and discretion to disburse funds
or property otherwise than by transfer to any parent organization. (2) CHARITABLE PURPOSE.
Any charitable, benevolent, philanthropic, or patriotic purpose which is consistent with the
then-controlling definition provided in the Internal Revenue Code of the United States of
America. (3) CIVIL RIGHTS ORGANIZATION. Any charitable organization...
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2-27-50
Section 2-27-50 Definitions. For the purposes of this article, the following terms shall have
the meanings respectively ascribed to them by this section. (1) PESTICIDE. a. Any substance
or mixture of substances intended to prevent, destroy, control, repel or mitigate any insect,
rodent, nematode, predatory animal, snail, slug, fungus, bacteria, weed or any other form
of plant or animal life or virus, except virus on or in living man or other animal, that may
infest, infect or be detrimental to vegetation, man, animal, structure or household or be
present in any environment or which the commissioner may declare to be a pest; b. Any substance
or mixture of substances intended to be used as a plant regulator, defoliant or desiccant;
c. Any spray adjuvant such as a wetting agent, spreading agent, deposit builder, adhesive,
emulsifying agent, deflocculating agent, water modifier or similar agent, with or without
toxic properties of its own, intended to be used with any other pesticide as an...
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34-1-2
Section 34-1-2 Definitions. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For purposes of this chapter,
the following words and phrases shall have the meanings respectively ascribed in this section:
(1) AICPA. The American Institute of Certified Public Accountants. (2) ATTEST. Providing the
following services: a. Any audit or other engagement to be performed in accordance with the
Statements on Auditing Standards (SAS). b. Any review of a financial statement to be performed
in accordance with the Statements on Standards for Accounting and Review Services (SSARS).
c. Any engagement to be performed in accordance with the Statements on Standards for Attestation
Engagements (SSAE). d. Any engagement to be performed in accordance with the auditing standards
of the Public Company Accounting Oversight Board (PCAOB). e. The statements on standards specified
in this definition shall be adopted by...
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35-8-2
Section 35-8-2 Definitions. For the purposes of this chapter, the following terms shall have
the meanings respectively ascribed to them by this section: (1) ASSOCIATION. The entity responsible
for the administration and management of the condominium property. (2) COMMON ELEMENTS. A
part or parts of the condominium property as set forth in the declaration in which all of
the unit owners have an undivided interest. (3) COMMON EXPENSES. The expenses arising out
of ownership of common elements for which the unit owners are liable to the association in
accordance with the declaration and bylaws. (4) COMMON SURPLUS. The excess of all receipts
of the association arising out of ownership of common elements over the amount of common expenses.
(5) CONDOMINIUM. The form of ownership of real or personal property or a combination thereof
under a declaration providing for ownership of units of the property by one or more owners.
Such units may consist of private elements together with an undivided...
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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
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45-49-40.12
Section 45-49-40.12 Certificate required; display of certificate. (a) It shall be unlawful
for any person to engage in the practice of, or attempt to practice, barbering without a certificate
of registration as a registered barber issued by the board. (b) It shall be unlawful for any
person to serve as an apprentice under a registered barber without a certificate of registration
as a registered apprentice issued by the board. (c) It shall be unlawful for any person, firm,
or corporation to operate a barber shop unless such person, firm, or corporation shall at
all times display a certificate to operate a barber shop issued by the board, and unless such
shop shall at all times be under the direct supervision and management of a registered barber.
(d) It shall be unlawful for any person, firm, or corporation to hire, employ, aid, or abet
any person to engage in the practice of barbering, unless such person holds a valid, unexpired,
and unrevoked certificate of registration to practice...
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5-19-22
Section 5-19-22 License to engage in business of making consumer loans or taking assignments
of consumer credit contracts - Required; exceptions; application; investigation; standards
for issuance; hearing; licensing under Small Loan Act; fees; participation in Nationwide Mortgage
Licensing System and Registry. (a) No creditor shall engage in any one or more of the following
activities without first having obtained a license from the administrator: (1) Making consumer
loans to Alabama residents, regardless of whether the creditor has a place of business in
Alabama or an employee residing in Alabama. (2) Making consumer loans originated by an individual
required to be licensed as a mortgage loan originator under the Alabama Secure and Fair Enforcement
for Mortgage Licensing Act of 2009. (3) Taking assignments of consumer credit contracts, either
from a place of business in Alabama or through use of an employee residing in Alabama whose
employment includes taking assignments of consumer...
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8-21B-3
Section 8-21B-3 Definitions. The following words shall have the following meanings: (1) DEALER.
A person, corporation, partnership, or other business entity primarily engaged in the business
of retail sales or leasing of heavy equipment and heavy equipment parts and who has an established
place of business in this state. If a dealer's retail sales volume of heavy equipment and
heavy equipment parts purchased from a single supplier is greater than 70 percent of such
dealer's total retail sales volume of heavy equipment and heavy equipment parts during the
12-month period immediately prior to May 22, 2009, or the term of any dealer agreement entered
into between the supplier and such dealer after May 22, 2009, then the dealer and such supplier
shall not be subject to this chapter with respect to the dealer agreement and transactions
between them, but the dealer shall otherwise be subject to this chapter with respect to dealer
agreements and transactions with other suppliers. (2) DEALER...
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34-43-3
Section 34-43-3 Definitions. For purposes of this chapter, the following terms shall have the
following meanings: (1) ADVERTISE. Distributing a card, flier, sign, or device to any person
or organization, or allowing any sign or marking on any building, radio, television, or by
advertising by any other means designed to attract public attention. (2) BOARD. The Alabama
Board of Massage Therapy created pursuant to this chapter. (3) BOARD-APPROVED MASSAGE THERAPY
SCHOOL. A school where massage therapy is taught which is one of the following: a. If located
in Alabama is approved by the board as meeting the minimum established standards of training
and curriculum as determined by the board. b. If located outside of Alabama is recognized
by the board and by a regionally recognized professional accrediting body. c. Is a postgraduate
training institute accredited by the Commission on Accreditation for Massage Therapy. (4)
ESTABLISHMENT. A site, premises, or business where massage therapy is...
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