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37-3-13
Section 37-3-13 Contract carrier permits - Generally. (a) No person shall engage in the business
of a contract carrier by motor vehicle in intrastate commerce on any highway of this state
unless there is in force with respect to such carrier a permit issued by the commission, authorizing
such person to engage in such business. The application for such permit shall be decided in
accordance with the procedure provided for in subsection (b) of this section, and such permit
shall be issued or denied accordingly. (b) Application for such permits shall be made to the
commission in writing, be verified under oath and shall be in such form and contain such information
as the commission may, by regulation, require. Such application for permit shall be accompanied
by such proof of service of notice of said application and the filing thereof with the commission
as the commission shall by regulation require. Notice of such application by every contract
carrier of passengers shall be served upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-3-13.htm - 3K - Match Info - Similar pages
40-12-139
Section 40-12-139 Peddlers and itinerant vendors. (a) Every itinerant vendor or peddler who
shall sell or offer for sale any drugs, ointments or medical preparations intended for treatment
of any disease or injury, who shall by speech, writing or printing or any other method profess
to treat or cure diseases, injury or deformity by any drug, nostrum or medical preparation
shall pay an annual license tax of $250 to the state and $125 in each county where he does
business, but the license taken out under this section will not be so construed as to authorize
the licensee to practice medicine or treat persons for diseases; provided, that the foregoing
shall not be construed to apply to the sale of patent or proprietary medicines or household
remedies in original or unbroken packages upon which are written or printed directions for
use. (b) Each itinerant vendor or peddler of spices, flavoring, extracts, toilet articles,
soaps, insecticides, stock and poultry supplies, proprietary medicines...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-139.htm - 2K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
45-35-244.33
Section 45-35-244.33 Charge for collection. (a) The Houston County Commission or its designee
shall charge the municipality for collecting municipal license, privilege, sales, and use
taxes a certain percentage of the amount collected. Notwithstanding the foregoing, the charge
shall not exceed five percent of the amount collected where the population of the city or
town is over 5,000 and shall not exceed 10 percent of the amount collected where the population
of the city or town is 5,000 or less. The Houston County Commission or its designee shall
cause, once each month, the amount of the charges, as determined by the Houston County Commission
in agreement with the respective municipality, to be retained or paid to the General Fund
of Houston County, for general fund purposes and uses. The percentage shall be in lieu of
any payment to Houston County for collecting the special municipal tax and may be deducted
each month from the gross revenues from the special municipal tax before...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.33.htm - 1K - Match Info - Similar pages
45-39-200.10
Section 45-39-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed, the
county license commissioner shall be furnished the tag number presently on the vehicle unless
the vehicle is new, in which case the commissioner shall be furnished a bona fide bill of
sale from the dealer showing when the vehicle was bought new. In the case of a used car brought
into the state from a state which provides that upon sale or transfer of the motor vehicle,
the tags are either surrendered to an appropriate authority or subsequently reissued by the
seller, the commissioner shall be furnished a bona fide certificate of title properly assigned
which shows when the car was sold to an individual, firm, corporation, or association, living
or operating in this state. If the tag number or bill of sale or certificate of title is not
furnished, the vehicle shall be presumed to have been in the state the entire year for which
taxes are being assessed. Those motor vehicles brought into the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.10.htm - 3K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
40-17-332
Section 40-17-332 Licenses required. (a) Each person engaged in business in this state as a
supplier shall first obtain a supplier's license. The fee for a supplier's license is two
hundred dollars ($200). A supplier engaged in business in this state will be deemed a permissive
supplier with respect to its transactions outside of this state and will have all of the responsibilities
and obligations applicable to a permissive supplier as covered in this article. (b) A person
who elects to collect the tax imposed by this article as a supplier and who meets the definition
of a permissive supplier may obtain a permissive supplier's license. Application for or possession
of a permissive supplier's license does not in itself subject the applicant or licensee to
the jurisdiction of this state for a purpose other than administration and enforcement of
this article. (c) Each terminal operator other than a supplier licensed under subsection (a)
engaged in business in this state as a terminal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-332.htm - 4K - Match Info - Similar pages
45-2-100.02
Section 45-2-100.02 Formation and operation of city school systems; city boards of education;
transfer of rights, titles, and interests. (a) The Legislature finds and declares the following:
(1) The magnitude and patterns of the historical and projected increases of population in
Baldwin County, Alabama, continue to create significant needs for the acquisition, construction,
and capital improvement of the public school facilities of the county board of education.
(2) The costs of such public school facilities, including the payment of indebtedness incurred
therefor, require significant capital expenditures of the county board of education in each
fiscal year. (3) The local sources of funds of the county board of education for public school
facilities consist of the proceeds of ad valorem, and privilege license and excise, taxes
levied on a county-wide basis in Baldwin County. (4) Given the county-wide tax base of the
county board of education, the formation of a city board of education...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-100.02.htm - 4K - Match Info - Similar pages
45-2-100.2
Section 45-2-100.2 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION,
EFFECTIVE JUNE 5, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Legislature finds
and declares the following: (1) The magnitude and patterns of the historical and projected
increases of population in Baldwin County, Alabama, continue to create significant needs for
the acquisition, construction, and capital improvement of the public school facilities of
the county board of education. (2) The costs of such public school facilities, including the
payment of indebtedness incurred therefor, require significant capital expenditures of the
county board of education in each fiscal year. (3) The local sources of funds of the county
board of education for public school facilities consist of the proceeds of ad valorem, and
privilege license and excise, taxes levied on a county-wide basis in Baldwin County. (4) Given
the county-wide tax base of the county board of education, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-100.2.htm - 4K - Match Info - Similar pages
45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-240.40.htm - 7K - Match Info - Similar pages
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