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11-40-12
Section 11-40-12 Classification of municipalities. (a) There are hereby established eight classes
of municipalities based on the population as certified by the 1970 federal decennial census,
as authorized by Amendment No. 375, Constitution of Alabama of 1901, as follows: Class 1:
All cities with a population of 300,000 inhabitants or more; Class 2: All cities with a population
of not less than 175,000 and not more than 299,999 inhabitants; Class 3: All cities with a
population of not less than 100,000 and not more than 174,999 inhabitants; Class 4: All cities
with a population of not less than 50,000 and not more than 99,999 inhabitants; Class 5: All
cities with a population of not less than 25,000 and not more than 49,999 inhabitants; Class
6: All cities with a population of not less than 12,000 and not more than 24,999 inhabitants;
Class 7: All cities with a population of not less than 6,000 and not more than 11,999 inhabitants;
Class 8: All cities and towns with a population of...
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40-12-53
Section 40-12-53 Automobile accessory dealers. Each person selling motor vehicle accessories,
including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries
and tires, shall pay the following annual license tax in cities of: Over 100,000 population
$40.00 25,000 to 100,000 population 30.00 5,000 to 25,000 population 20.00 2,000 to 5,000
population 10.00 All other places, whether incorporated or not 5.00 Regularly licensed filling
stations or garages are not required to pay the above accessories license tax if their stock
of accessories at any time does not exceed the wholesale value of $75. (Acts 1935, No. 194,
p. 256; Acts 1939, No. 596, p. 966; Code 1940, T. 51, §465; Acts 1959, No. 476, p. 1195.)...
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40-12-61
Section 40-12-61 Beauty parlors, etc. Each person operating what is generally known as a beauty
parlor or other place where hairdressing, facial treatments, manicuring, or hair waving is
done shall pay a license tax of $10 and for each operator so employed, as follows: In cities
of more than 60,000 inhabitants, $6; in cities of less than 60,000 inhabitants and all other
places whether incorporated or not, $4. This schedule of fees shall apply to beauty parlor
colleges where said colleges engage in beauty parlor work for which a charge is made or material
used is charged therefor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §473.)...
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45-49-120.04
Section 45-49-120.04 Supervisory committee. (a) There is hereby established the Supervisory
Committee of the Mobile County Personnel Board. The supervisory committee hereby created shall
succeed to and exercise all the rights, powers, and authority, and shall perform all the duties
and functions now vested in and required of the Citizen's Supervisory Committee created by
Act 470, 1939 Regular Session (Acts 1939, p. 298) and the Supervisory Committee of the Mobile
County Personnel Board created by Act 167, 1955 Regular Session (Acts 1955, p. 431). (b) The
Supervisory Committee of the Mobile County Personnel Board shall be composed of the following:
(1) The persons holding each of the following elective offices in Mobile County, Alabama,
namely, the presiding judge of the circuit court, the judge of probate, the revenue commissioner,
the presiding judge of the District Court of Mobile County, the county license commissioner,
the Chair of the Mobile County Commission, the Sheriff of...
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34-5-10
Section 34-5-10 Fees. The various fees to be paid by the applicants for original registration,
original license, annual renewals, and examinations as required under this chapter shall be
as follows: (1) For an examination to determine the qualifications of an applicant, $10. (2)
For an examination to determine the qualifications of an applicant from another state, $25.
(3) For an examination to determine the qualifications of an applicant to receive a certificate
of registration as an instructor or assistant instructor, $30. (4) For the issuance of the
initial certificate to operate a barber college, $300. (5) For each annual renewal of a barber's
or apprentice's certificate, $10; provided, that in cities and unincorporated towns of 2,000
or less according to the last federal decennial census, the fee shall be $5. (6) For each
annual renewal of an instructor's or assistant instructor's certificate, $20. (7) For each
annual renewal of a certificate to operate a barber college, $100. (8)...
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40-12-46
Section 40-12-46 Air-conditioning plants and equipment. Each person engaged in the business
of selling or installing air-conditioning plants or equipment which use or require the use
of water connections shall pay, in the county in which is located his principal office, an
annual state privilege tax of $100 and a county privilege tax of $50; provided, that in each
other county in which such person engages in the business of selling or installing such air-conditioning
plants or equipment, he shall pay a state license tax of $10 and a county license tax of $5;
provided further, that no person subject to the provisions of this section shall be required
to pay the license tax levied hereunder in any county other than where he maintains a regular
and established place of business for the purpose of selling or installing such air-conditioning
plants or equipment. Any person other than those persons licensed under paragraph one hereof
engaged in the business of selling or installing...
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9-16-91
Section 9-16-91 Surface effects of underground coal mining; requirements; remedies. (a) The
regulatory authority shall promulgate rules and regulations directed toward the surface effects
of underground coal mining operations, and embodying the following requirements. In adopting
any rules and regulations, the regulatory authority shall consider all distinct differences
between surface coal mining and underground coal mining. (b) Each permit issued pursuant to
this article and relating to underground coal mining shall require the operator to: (1) Adopt
measures consistent with available technology in order to prevent subsidence causing material
damage to the extent technologically and economically feasible, maximize mine stability, and
maintain the value and reasonably foreseeable use of such surface lands, except in those instances
where the mining methods used requires planned subsidence in a predictable and controlled
manner. Nothing in this subsection shall be construed to prohibit...
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11-49-1
Section 11-49-1 Consent to use public streets, etc., for construction or operation of public
utility or private enterprise; fees. (a) No person, firm, association, or corporation shall
be authorized to use the streets, avenues, alleys, and other public places of cities or towns
for the construction or operation of any public utility or private enterprise without first
obtaining the consent of the proper authorities of the city or town. (b) No electric supplier,
as defined in Section 37-14-31(1), which has an assigned service territory established by
general law enacted by the Legislature and which is subject to payment of a privilege or license
tax or other tax or fee established by general law enacted by the Legislature to a city or
town which authorizes a levy not to exceed three percent of the gross receipts of the business
done by the electric supplier in the municipality during the preceding year, and which authorizes
a levy not to exceed one and one-half percent of the gross...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw County. (b) As used in this section, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
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45-35-21
Section 45-35-21 Regulation and sale of alcoholic beverages. (a) It shall be unlawful for any
person, firm, corporation or association to sell or offer for sale any spirituous or vinous
liquors in Houston County except at Alabama Alcoholic Beverage Control liquor stores and at
retail liquor establishments within the corporate limits of the City of Dothan in Houston
County and licensed by the general laws of the State of Alabama and also licensed by the City
of Dothan as herein provided. (b) Each licensee of the City of Dothan under this section,
in order to be eligible for the license, shall meet all of the licensing prerequisites and
requirements of the general laws of the State of Alabama and the rules and regulations of
the Alabama Alcoholic Beverage Control Board. It shall be unlawful for any licensee of the
City of Dothan, licensed pursuant to this section, to sell or offer for sale any spirituous
or vinous liquors without a state and a city license for such privilege. (c) Nothing...
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