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34-8-5
Section 34-8-5 Effect of issuance of certificate of license. The issuance of a certificate
by the board shall be evidence that the person, firm, or corporation named therein is entitled
to all the rights and privileges of a licensed general contractor to perform work of the types
and amounts specified in the license issued to him, her, or it while the license remains unrevoked
or unexpired. (Acts 1935, No. 297, p. 721, §11; Code 1940, T. 46, §76; Acts 1959, No. 571,
p. 1429, §1.)...
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28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or
shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal
government for army, navy or marine purposes; exemption from taxation goods purchased from
Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or
merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation,
or association of persons in another state, the seller or shipper in this state shall make
and preserve for three years a duplicate invoice bill, giving the name of the person, firm,
corporation, or association of persons to whom shipped, delivered, or sold, the date of sale
or shipment, and the quantity of the merchandise sold or shipped. The seller in this state
shall have on file a freight, express, or postal receipt for the merchandise showing that
the merchandise was turned over to a common carrier engaged in interstate commerce. If...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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34-11-11.1
Section 34-11-11.1 Civil penalties; recovery of costs. (a) The board may levy a civil penalty
and recover costs from any individual or firm for any of the following activities: (1) Engaging
in the practice or offering to practice engineering or land surveying in the state without
being authorized in accordance with the provisions of this chapter. (2) Using or employing
the words "engineer," "engineering," "land surveyor," "land
surveying," or any modification or derivative thereof in his or her name or form of business
activity except as authorized in this chapter. (3) Presenting or attempting to use the certificate
of licensure or seal of a professional engineer or professional land surveyor or attempting
to use an unauthorized certificate of authorization. (4) Engaging in any fraud or deceit in
obtaining or attempting to obtain a certificate of licensure, intern certification, or certificate
of authorization. (5) Impersonating any professional engineer or professional land surveyor...
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34-30-20
Section 34-30-20 License requirements. (a) Except as otherwise provided in subsection (b),
no person may engage in the practice of social work, holding himself or herself forth as a
"social worker," a "licensed bachelor social worker," a "licensed
master social worker," or a "licensed independent clinical social worker,"
unless that person is so licensed under this chapter or excluded according to its provisions.
(b) The board shall reissue the appropriate redesignated license to any person licensed on
August 1, 2016, as a graduate social worker or a certified social worker. Notwithstanding
the foregoing, any license issued to a graduate social worker or a certified social worker
prior to that date shall continue to be valid for the duration of the license or until the
appropriate redesignated license is issued by the board. Any person licensed by the board
as a graduate social worker or a certified social worker on that date may continue to use
the prior designated licensure titles...
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34-8A-17
Section 34-8A-17 Injunction, mandamus, etc. When it shall appear to the board that any person
has engaged or is about to engage in any act or practice constituting a violation of any provision
of this chapter or any rule or order hereunder, the board in its discretion and in its own
name may bring an action in any court of competent jurisdiction to enjoin such acts or practices,
and to enforce compliance with this chapter or any rule or order hereunder, regardless of
whether criminal proceedings have been or may be instituted. Upon a proper showing, a permanent
or temporary injunction, restraining order or writ of mandamus shall be granted. (Acts 1979,
No. 79-423, p. 649, §17.)...
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40-26-1
Section 40-26-1 Tax imposed; exemptions; definitions. (a) There is levied and imposed, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax upon every
person, firm, or corporation engaging in the business of renting or furnishing any room or
rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist
cabin, marine slip, place or space for tent camping, place or space provided for a motor home,
travel trailer, self-propelled camper or house car, truck camper, or similar recreational
vehicle commonly known as a R.V., or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in any county which is located
in the geographic region comprising the Alabama mountain lakes area, those being Blount, Cherokee,
Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison,
Marion, Marshall, Morgan, and Winston, in an amount to be...
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44-1-10
Section 44-1-10 Penalties; enforcement of chapter. (a) Violations of the provisions of this
chapter shall be penalized or punished as follows: (1) Any person, partnership, corporation
or association that violates the provisions of this chapter or any regulations promulgated
under the authority delegated to the youth services board or to the state youth services director,
after notice of such violation served upon such person, partnership, corporation or association
by United States registered or certified mail to the last known address thereof, shall be
liable to pay to the department of youth services a penalty of $50.00 per day for each day
such violation continues after receipt of such notice. (2) Any person, group of persons, association
or corporation who a. Conducts, operates or acts as a foster care facility or detention facility
without a license or an approval to do so in violation of the provisions of this chapter;
b. Makes materially false statements in order to obtain a...
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45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is imposed
on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Clarke County, a county privilege, license, or excise tax in
the following manner: a. Five cents ($0.05) for each package of cigarettes, made of tobacco
or any substitute therefor. b. Two cents ($0.02) for each cigar of any description made of
tobacco or any substitute therefor, with the exception of the cigarette sized or near cigarette
sized cigars which may be taxed at the same rate as cigarettes under paragraph a. c. Two cents
($0.02) 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 as to be suitable for smoking in a pipe or cigarette. d. Three cents ($0.03)
for each sack, plug, package, or other container of chewing...
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45-22-243.60
Section 45-22-243.60 Levy of privilege 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...
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