40-12-151
Section 40-12-151 Restaurants, cafes, cafeterias, etc. Each restaurant, cafe, cafeteria, lunch counter or public eating house where meals, food or refreshments are furnished or served and charged for shall pay the following license taxes: (1) In cities of over 40,000 inhabitants: Where the seating capacity does not exceed 10 people, $10; where the seating capacity is over 10 people and does not exceed 20 people, $15; where the seating capacity is over 20 people and not exceeding 35, $30; where the seating capacity is over 35 people, $50. (2) In cities of 15,000 and not over 40,000 inhabitants: Where the seating capacity does not exceed 10 people, $7.50; where the seating capacity is over 10 people and does not exceed 20 people, $12.50; where the seating capacity is over 20 people and not exceeding 35, $25; where the seating capacity is over 35 people, $35. (3) In cities or towns of over 5,000 and less than 15,000 inhabitants: Where the seating capacity does not exceed 10 people, $5;...
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40-12-47
Section 40-12-47 Amusement parks. Owners and operators of permanent amusement parks which shall be open for the public for not more than five months of each year may be exempted from payment of the license or privilege taxes on amusements or entertainments licensed by this title; provided, that they take out and pay for a license to operate a permanent amusement park at the following rates: In cities or towns of less than 5,000 inhabitants, or within five miles thereof, $25; in cities or towns of 5,000 inhabitants and less than 15,000 inhabitants, or within five miles thereof, $50; in cities of 15,000 and less than 25,000 inhabitants, or within five miles thereof, $100; in cities of 25,000 or more inhabitants, or within five miles thereof, $200. The provision of this title permitting the payment of a half-year license after April 1 shall not apply to this section. No license shall be paid under this section by any town or city which itself owns and operates an amusement park. (Acts...
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40-12-82
Section 40-12-82 Concerts, musical entertainments, etc. For each concert, musical entertainment, public lecture, or other public entertainment where charges are made for admission, or for the use of any instrument or device or the participation in any exercises or entertainment not given wholly for charitable, school, or religious purposes and not otherwise provided for, the license tax shall be $10; but this provision shall not apply to exhibitions or entertainments given in theaters when the owners or managers thereof have taken out licenses as owners or managers; and provided further, that this license tax shall not be charged for any lecture course given as part of the course of instruction in any educational institution; provided further, that the provisions of this section shall not apply to chautauquas, lecture lyceums, or exhibits held under the auspices of religious or charitable associations. In all cases where such exhibitions shall be in the nature of a continuous show or...
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11-51-128
Section 11-51-128 Telephone companies. (a) The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons operating telephone exchanges and long distance telephone lines in this state for the privilege of doing intrastate business within the limits of such municipalities, whether such persons are incorporated under the laws of this state or any other state, is fixed as follows: (1) In municipalities having not exceeding 500 inhabitants, exchange license, $15.00, long distance license, $8.00; (2) In municipalities having a population of more than 500 and not exceeding 1,000, exchange license, $30.00, long distance license, $8.00; (3) In municipalities having a population of more than 1,000 and not exceeding 2,000, exchange license, $60.00, long distance license, $15.00; (4) In municipalities having a population of more than 2,000 and not exceeding 3,000, exchange license, $105.00, long distance license,...
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40-12-245
40-12-245 Section 40-12-245 License taxes and registration fees- Jitney buses The following license tax or registration fee shall be charged for operating a jitney bus on the public highways of this state Each jitney bus operating in or adjacent to a city of 100,000 inhabitants or over:$300 per annum when the seating capacity does not exceed five, and$20 per annum for each additional seating capacity in excess of five Each jitney bus operating in or adjacent to a city of 50,000 inhabitants or over but less than 100,000,$200 per annum when the seating capacity does not exceed five, and$15 for each seating capacity in excess of five Each jitney bus operating in or adjacent to a city of 25,000 and over but less than 50,000 inhabitants$150 per annum, when the seating capacity does not exceed five, and$10 for each additional seating capacity in excess of five; an Each jitney bus operating in or adjacent to cities of 5,000 inhabitants or over but less than 25,000 inhabitants,$100 per annum...
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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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11-51-124
Section 11-51-124 Railroads. (a) The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons operating railroads in this state as common carriers for the privilege of doing intrastate business within the limits of such municipalities, whether such companies are incorporated under the laws of this state or any other state or whether incorporated at all or not, is hereby prescribed and fixed as follows: (1) In municipalities of not more than 250 inhabitants, $10.00; (2) In municipalities having a population of more than 250 and not exceeding 500, $15.00; (3) In municipalities having a population of more than 500 and not exceeding 750, $20.00; (4) In municipalities having a population of more than 750 and not exceeding 1,000, $25.00; (5) In municipalities having a population of more than 1,000 and not exceeding 5,000, $25.00 for the first 1,000 inhabitants and $25.00 for each additional 1,000 inhabitants or a...
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11-51-126
Section 11-51-126 Express companies. (a) There may be levied and collected by the several towns and cities of the state from any express company or companies for the privileges of doing business within the municipal limits a privilege or license tax to be computed and based on the population of said cities or towns as fixed by the last federal census as follows: (1) In municipalities having a population of 500 people or less, $2.50 per annum; (2) In municipalities having a population of over 500 people and not exceeding 1,000, $15.00 per annum; (3) In municipalities having a population of over 1,000 and not exceeding 2,000, $25.00 per annum; (4) In municipalities having a population of over 2,000 and not exceeding 3,000, $35.00 per annum; (5) In municipalities having a population of over 3,000 and not exceeding 4,000, $45.00 per annum; (6) In municipalities having a population of over 4,000 and not exceeding 5,000, $75.00 per annum; (7) In municipalities having a population of over...
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11-44G-2
Section 11-44G-2 Procedures in event of vacancy - Mayor. (a)(1) In the event of the absence or disability of the mayor in any Class 7 or Class 8 municipality, the functions of the office shall be exercised by the chair pro tempore of the city council and, during his or her absence or disability, by such person as the city council may appoint from its membership, which appointment shall be entered upon the minutes of the city council. (2) In the event of a vacancy from any cause in the office of mayor, the city council shall fill the vacancy either from its own membership or from without the membership of the city council. The person elected by the city council to fill the vacancy in the office of mayor shall be a qualified elector in the municipality and shall meet all other legal qualifications required by law for the performance of the duties of the office to which elected. (3)a. In the event a vacancy in the office of mayor is not filled within 60 days after it occurs in a Class 7...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity, or any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal property, without any deduction on account of the cost of the property so leased or rented, the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever, and without any deduction on account of loss and shall also...
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