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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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9-11-31
Section 9-11-31 Game breeder's license - Sales by licensee; nonindigenous game breeder option.
(a) Any person, firm, corporation, or association holding a game breeder's license as provided
in Section 9-11-30 may sell live protected game animals and game birds, or the eggs, embryos,
or semen of the birds and animals for propagating purposes to any person within or without
this state. The purchaser or purchasers of protected game animals or game birds, or eggs,
embryos, or semen of the birds or animals, shall be reported to the Commissioner of Conservation
and Natural Resources before the sale or shipment of same. The serial number of the license
of the game breeder making the sale or shipment shall appear or be attached in a conspicuous
place on the crate or other container in which the game animals or game birds, or eggs, embryos,
or semen of the birds or animals are being shipped. The Commissioner of Conservation and Natural
Resources may cancel or declare void any game breeder's...
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33-4-38
Section 33-4-38 Levy, payment, and disposition of pilot's license tax. There is levied upon
each licensed pilot engaged in service as a pilot under this chapter a license or privilege
tax in the sum of one hundred dollars ($100) annually plus any reasonable additional assessment
that arises and is necessarily incurred out of the performance by the pilot commission of
its duties imposed by law, to be paid to the secretary of the commission and to be used for
defraying all expenses and expenditures of the commission accruing under this chapter. The
commission, by proper resolutions, may permit the tax to be paid quarterly. The privilege
or license taxes paid to the secretary of the commission shall become a part of the funds
of the commission and shall be deposited by the secretary and otherwise handled and disbursed,
as required by the provisions of this chapter. (Acts 1931, No. 81, p. 154, §43; Acts 1935,
No. 9, p. 11; Code 1940, T. 38, §85; Acts 1991, No. 91-432, p. 769, §1; Act...
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33-4A-24
Section 33-4A-24 Levy, payment, and disposition of pilot's license tax. There is levied upon
each licensed bar pilot engaged in service as a bar pilot under this chapter a license or
privilege tax in the sum of one hundred dollars ($100) annually plus any reasonable additional
assessment that arises and is necessarily incurred out of the performance by the State Pilotage
Commission of its duties imposed by law, to be paid to the secretary of the commission and
to be used for defraying all expenses and expenditures of the commission accruing under this
chapter. The commission, by proper resolutions, may permit the tax to be paid quarterly. The
privilege or license taxes paid to the secretary of the commission shall become a part of
the funds of the commission and shall be deposited by the secretary and otherwise handled
and disbursed, as required by this chapter. (Act 2019-162, §24.)...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw County. (b) As used in this section, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.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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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby levied and
imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license
tax upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of two percent of the charge for
such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal
property and services furnished in such room. There is exempted from the tax levied under
this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1,
of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or...
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45-40-245.01
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts tax, privilege
license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County
Commission or for the benefit of the county shall be due and payable in monthly installments
on or before the 20th day of the month next succeeding the month in which the tax accrues.
All taxes levied shall be paid to and collected by the county commission, or its designee,
at the same time as Alabama state sales tax is due to be paid to the State Department of Revenue.
On or prior to the due dates of any tax to be collected, each person subject to such tax shall
file with the county commission, or its designee, a report or return in the form as may be
prescribed by the county commission, or its designee, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all the sales and the...
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45-9A-52
Section 45-9A-52 Public utilities sales tax distribution by Lanett and Valley. The Cities of
Lanett and Valley in Chambers County are hereby authorized and empowered to make a contract
to provide for the distribution of the municipal license tax, as measured by gross receipts,
authorized and levied pursuant to Section 11-51-129 and Section 11-51-91, on public utilities
which make sales of utility services within the overlapping police jurisdiction of said cities.
Any agreement or contract heretofore entered into by the cities for the distribution of such
tax is hereby ratified. (Act 81-961, 1st Sp. Sess., p. 110, §1.)...
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40-12-252
Section 40-12-252 Basis of tax for trailers; permanent license plate. (a) The following annual
license taxes and registration fees are hereby imposed and shall be charged for each trailer,
other than manufactured homes, operated on the public highways of this state: (1) For each
privately owned utility trailer or travel trailer, which is not operated for hire, lease,
or rental, twelve dollars ($12). (2) For each utility trailer, rented or leased for compensation
of any kind or nature, fifteen dollars ($15). (3) For each truck or tractor trailer or semitrailer,
twenty dollars ($20); and provided, that any trailer or semitrailer used by a farmer exclusively
for transporting farm products to and from market or for transporting the personal property
of a farmer for his or her own use on the farm shall not be subject to the license taxes and
registration fees provided for in this section. Trailers of any kind or description for hauling
passengers for hire are prohibited by law and shall not...
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41-9-1031
Section 41-9-1031 Participant registration. (a) In addition to the license required in Section
41-9-1030, each professional boxer, professional bare knuckle boxer, amateur mixed martial
arts competitor, or professional mixed martial arts competitor who is a resident of this state
or another state which has no state boxing or athletic commission shall register with a boxing,
bare knuckle boxing, amateur mixed martial arts, or professional mixed martial arts registry
created or designated by the commission and renew his or her registration as prescribed by
rules of the commission. (b) At the time of registration and renewal, the boxer, bare knuckle
boxer, amateur mixed martial arts competitor, or professional mixed martial arts competitor
shall provide the registry with a recent photograph of the licensee and the Social Security
number of the licensee or, in the case of a foreign licensee, any similar citizen identification
number or licensee number from the country of residence of the...
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