45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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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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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously
or at regular periods at or from which a business or a part thereof is transacted. (3) FARM
TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows,
mowing machines, and other implements designed and used for agricultural purposes and only
incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative
corporation, or other entity actively engaged in agriculture or agricultural activities as
the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5)
FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other
amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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40-12-44
Section 40-12-44 Adding machines, calculating machines, comptometers, etc. Each person engaged
in the business of selling adding machines, calculating machines, comptometers, billing machines,
bookkeeping machines, cash registers, typewriters, or similar machines shall pay the following
annual privilege tax: In counties of over 100,000 inhabitants, $100; in counties of over 60,000
inhabitants and not over 100,000 inhabitants, $60; in counties of over 40,000 inhabitants
and not over 60,000 inhabitants, $40; in counties of 40,000 inhabitants or less, $25. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §454.)...
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40-12-110
Section 40-12-110 Hide, fur, etc., dealers. Each person dealing in hides or furs, whether principal
business or not, shall pay the following license tax: In counties of 100,000 inhabitants or
over, $25; in counties of 40,000 inhabitants and less than 100,000 inhabitants, $20; and in
counties of less than 40,000 inhabitants, $15. The license herein fixed shall not apply to
persons dealing in cattle, sheep, goat, or horse hides. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §535.)...
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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
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40-12-140
Section 40-12-140 Photographers and photograph galleries. Every photograph gallery or person
engaged in photography, when the business is conducted at a fixed location, shall pay the
following license tax: in cities and towns of 75,000 inhabitants and over, $25 for each fixed
location; In cities and towns of less than 75,000 and not less than 40,000 inhabitants, $15
for each fixed location; in cities and towns of less than 40,000 and not less than 7,000 inhabitants,
$10 for each fixed location; in cities and towns of less than 7,000 and in all other places
whether incorporated or not, $5 for each fixed location. The payment of such license tax shall
authorize the doing of business only in and throughout the county where paid. If the licensee
does business in any other county or counties, he shall pay an annual license tax of $5 for
each photographer in each additional county in which he does business. Each transient or each
traveling photographer having no fixed place of business in...
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40-12-72
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers. Each retail dealer in cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any substitute
therefor, either or all, shall pay to the state the following privilege license tax: In cities
of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants and less than
25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than 10,000 inhabitants,
$5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants, $3; in all other
places, whether incorporated or not, $2. This privilege license tax is levied on each place
of business owned or operated by retail dealers, whether under the same roof or not. The phrase
"retail dealer" as used in this section shall include every person, firm, corporation,
club, or association, other than a wholesale dealer as defined in Section 40-12-73, who shall
sell or store or offer for sale any one or more of the articles...
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40-12-79
Section 40-12-79 Coffins and caskets - Dealers and agents. Each dealer in coffins or caskets
and each agent or person taking or soliciting orders for retail deliveries of coffins or caskets
shall pay the following license tax: In unincorporated places or towns of 1,000 inhabitants
or less, $10; in towns and cities of over 1,000 inhabitants and not exceeding 7,000 inhabitants,
$20; in cities of over 7,000 and not exceeding 35,000 inhabitants, $50; in cities of over
35,000 inhabitants, $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §491.)...
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