40-12-127
Section 40-12-127 Mimeographs, duplicating machines, dictaphones, etc. Every person engaged
in the business of selling or soliciting orders for the sale or purchase of mimeographs, duplicating
machines, dictaphones, teletypes, or other similar machines, and except any person regularly
employed by a said agent of or dealer in which said agent of or dealer in has paid the privilege
tax or license tax herein provided for, the following annual privilege tax shall be levied
and collected: In counties of over 100,000 inhabitants, $30; in counties of over 60,000 inhabitants
and not exceeding 100,000 inhabitants, $20; in counties of over 40,000 inhabitants and not
exceeding 60,000 inhabitants, $15; and in counties of 40,000 inhabitants and less, $10. Such
license shall not authorize such agent or dealer to do business in any other county than that
in which the license is issued, but if such agent or dealer shall do business in any other
county than that in which he has secured the license...
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40-12-136
Section 40-12-136 Osteopaths and chiropractors. Each osteopath or chiropractor practicing his
profession shall pay an annual license tax of $20 to the state, but no license shall be paid
to the county. If such business is conducted as a firm or corporation in which more than one
person is engaged, each osteopath or chiropractor so engaged shall pay a license tax of $20.
No osteopath or chiropractor shall be required to pay a license until after he has practiced
his profession for two years. Of the license fee prescribed herein for chiropractors, but
not for osteopaths, one fourth of the amount collected shall be paid into the State General
Fund and three fourths of the amount collected shall be paid into the State Treasury to the
credit of the State Board of Chiropractic Examiners. That portion paid into the credit of
the State Board of Chiropractic Examiners shall be used by the board for the purposes stipulated
in Section 34-24-143. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,...
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40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail
consumer. (a) Every person, firm, corporation, association or copartnership engaged in or
continuing within this state in the business for which a license or privilege tax is required
by this division shall add to the sales price and collect from the purchaser on all sales
upon the gross receipts or gross proceeds of which there is levied by this division a sales
tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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40-26-16
Section 40-26-16 Failure to add tax to price of service; refund or absorption of tax prohibited.
It shall be unlawful for any person, firm or corporation engaged in or continuing within this
state in any business for which a license or privilege tax is required by this chapter to
fail or refuse to add to the price of the service rendered the amount due by the taxpayer
on account of the tax levied by this chapter. Nor shall any person refund or offer to refund
all or any part of the amount collected as tax under this chapter or to absorb such tax or
to advertise directly or indirectly the absorption or refund of such tax or any portion of
the same. Any person, firm or corporation violating any of the provisions of this section
shall be guilty of a misdemeanor and upon conviction shall be fined in a sum not less than
$50 nor more than $100, or may be imprisoned in the county jail for not more than six months,
or by both such fine and imprisonment, and each act or violation of the...
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40-12-49
Section 40-12-49 Attorneys. (a) Each attorney engaged in the practice of law shall pay an annual
license tax to the state, but none to the county. On October 1, 2006, and each year thereafter,
the annual license tax shall be three hundred dollars ($300). On and after May 15, 2012, the
Board of Bar Commissioners shall by rule determine the amount of the annual license tax. If
business is conducted as a firm or as a corporation in which more than one lawyer is engaged,
each lawyer shall pay such license tax, but no lawyer shall be required to pay a license tax
until the first day of October following admission to the bar. The license tax shall be paid
to the Secretary of the Board of Bar Commissioners of the Alabama State Bar. The funds collected
for the issuance of the license tax levied shall constitute a separate fund to be disbursed
on the order of the Board of Commissioners of the Alabama State Bar. As soon after the first
day of each November as practicable, the Secretary of the...
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40-12-92
Section 40-12-92 Dentists. Each person practicing the profession of dentistry in cities or
towns of over 25,000 inhabitants shall pay an annual license tax of $25; in cities or towns
of more than 5,000 and not exceeding 25,000 inhabitants, $15; in cities or towns of more than
1,000 and not exceeding 5,000 inhabitants, $10; in all other places whether incorporated or
not, $5; but no license shall be paid the county. If such business is conducted as a firm
or as a corporation in which more than one dentist is engaged, each dentist so engaged shall
pay the license tax as above stated; provided, that the license tax imposed by the section
shall not apply until such dentist shall have practiced his profession as long as two years.
Seventy-five percent of all moneys paid into the Treasury for licenses under this section
shall be paid to the secretary-treasurer of the Board of Dental Examiners each year. Such
amounts shall be paid annually upon the warrant of the Comptroller drawn on the...
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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 ($200). A supplier engaged in business in this state will be deemed a permissive
supplier with respect to its transactions outside of this state and will have all of the responsibilities
and obligations applicable to a permissive supplier as covered in this article. (b) A person
who elects to collect the tax imposed by this article as a supplier and who meets the definition
of a permissive supplier may obtain a permissive supplier's license. Application for or possession
of a permissive supplier's license does not in itself subject the applicant or licensee to
the jurisdiction of this state for a purpose other than administration and enforcement of
this article. (c) Each terminal operator other than a supplier licensed under subsection (a)
engaged in business in this state as a terminal...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw County. (b) As used in this section, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.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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45-37-243.04
Section 45-37-243.04 Bonds or securities. (a) Any person before engaging in selling any alcoholic,
spirituous, vinous, or fermented liquors in any county subject to this subpart shall file
with the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties a bond in the approximate
sum of two times the average monthly tax estimated by such official which shall be due by
the applicant. The bond filed with such official shall be in such form and amount as may be
approved by such official. If a bond is filed, it shall be executed by a surety company licensed
and duly authorized to do business in Alabama, shall be payable to the county subject to this
subpart, and be conditioned upon the prompt filing of true reports, and the bond shall be
conditioned upon the payment by the applicant to the judge of probate, license commissioner,
director of county department of revenue, or other public officer...
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