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40-12-113
Section 40-12-113 Ice cream. Each manufacturer of ice cream who sells any part of his output
at wholesale shall pay the following license tax: In cities of 35,000 inhabitants and more,
$50; in cities of less than 35,000 and not less than 7,000 inhabitants, $10; and in all other
places $5. Nothing in this section shall apply to soda fountains and places of like character
where the owner or proprietor manufactures ice cream exclusively for service at his established
place of business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §538.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-113.htm - 849 bytes - Match Info - Similar pages
40-12-143
Section 40-12-143 Pistols, revolvers, bowie and dirk knives, etc.; gun and knife shows. Persons
dealing in pistols, revolvers, maxim silencers, bowie knives, dirk knives, brass knucks or
knucks of like kind, whether principal stock in trade or not shall pay the following license
tax: In cities and towns of 35,000 inhabitants and over, $150; and in all other places, $100.
The required license amounts shall be paid for each place of business from which sales of
such items are made. In addition to any other required licenses, a person may organize and
conduct a gun and knife show of no more than seven days, by paying the maximum license tax
prescribed in this section, as well as the maximum license taxes provided in Sections 40-12-158
and 40-12-174(d), for each such show. Participants shall not be required to pay the license
taxes provided in this section, nor in Section 40-12-158 or 40-12-174 for participating in
such shows, provided the organizer has paid the license taxes prescribed in...
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40-12-344
Section 40-12-344 Employees, apprentices and helpers. Any person who assists or serves such
veteran in the conduct or carrying on of such veteran's business or occupation shall be deemed
an employee, helper or apprentice, whether such assisting person is paid any compensation
for his assistance or service or not. The term "license tax," as used in this title,
shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude
any license tax otherwise prescribed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §856.)...
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40-12-62
Section 40-12-62 Bicycles and motorcycles. Each person other than a licensee under Section
40-12-51 engaging in the business of dealing in, renting, or hiring bicycles or motorcycles
shall pay the following license tax: In cities or towns over 20,000 inhabitants, $15; in cities
or towns of 10,000 to 20,000 inhabitants, $10; in all other places, whether incorporated or
not, $5. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156, p. 178; Code 1940,
T. 51, §474; Act 2002-256, p. 537, §1.)...
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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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45-3A-51.08
Section 45-3A-51.08 Failure to collect tax. It shall be unlawful for any person, firm, or corporation
engaged in or continuing within the City of Eufaula in any business for which a license or
privilege tax is required by this part 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 part. Nor shall
any person refund or offer to refund all or any part of the amount collected as tax under
this part or to absorb such tax or to advertise directly or indirectly the absorption or refund
of such tax or any portion of the same. (Act 96-620, p. 986, §9.)...
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45-8-241.28
Section 45-8-241.28 Failure to include tax; absorption or refund of tax. It shall be unlawful
for any person, firm, or corporation engaged in or continuing within Calhoun County in any
business for which a license or privilege tax is required by this subpart 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 subpart. Nor shall any person refund or offer to refund all or any part
of the amount collected as tax under this subpart or to absorb such tax or to advertise directly
or indirectly the absorption or refund of such tax or any portion of the same. (Acts 1978,
No. 73, p. 1759, §9.)...
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27-7-5.3
Section 27-7-5.3 Licenses - Limited license for self-service storage facility. (a) As used
in this section, the following terms shall have the following meanings: (1) LIMITED LICENSEE.
A person or entity authorized to sell certain coverages for personal property maintained in
self-service storage facilities pursuant to this section. (2) OCCUPANT. A person, his or her
sublessee, successor, or assign entitled to the use of the storage space at a self-service
storage facility under a rental agreement, to the exclusion of others. (3) OWNER. The owner,
operator, lessor, or sublessor of a self-service storage facility, his or her agent, or any
other person authorized by him or her to manage the self-service storage facility or to receive
rent from an occupant under a rental agreement. (4) PERSONAL PROPERTY. Any movable property
not affixed to land including, but not limited to, goods, wares, merchandise, motor vehicles,
watercraft, and household items and furnishings. (5) RENTAL AGREEMENT....
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40-12-116
Section 40-12-116 Junk dealers. (a) Each junk dealer shall pay the following license tax: in
all places of less than 1,000 inhabitants, whether incorporated or not, $10; in towns of 1,000
inhabitants and less than 3,000 inhabitants, or within 10 miles thereof, $20; in cities and
towns of 3,000 and less than 10,000 inhabitants, or within 10 miles of the city limits thereof,
$30; in cities and towns of 10,000 and less than 20,000 inhabitants, or within 10 miles of
the city limits thereof, $50; in cities and towns of 20,000 inhabitants and less than 50,000
inhabitants, or within 10 miles of the city limits thereof, $75; and in cities and towns of
50,000 inhabitants and over or within 10 miles of the city limits thereof, $150. Each junk
dealer, his clerk, agent or employee shall keep a book open to inspection in which he shall
make entries of all articles of railroad iron or brass, pieces of machinery and plumbing material,
automobiles, automobile tires, parts, and accessories, or other...
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40-6-1
Section 40-6-1 When officials commissioned as supernumeraries. (a) In the various counties
of the State of Alabama having a population of less than 600,000 inhabitants according to
the last or any subsequent federal decennial census, any tax collector, tax assessor, revenue
commissioner, license commissioner, or other elected or appointed official charged with the
assessment or collection, or both, of ad valorem taxes in any county of the State of Alabama:
(1) Who has served for 14 years as such an official in any county of Alabama and who has become
permanently and totally disabled, proof of disability being made by certificate of three reputable
physicians; or (2) Who has served for 12 years as a county official for any county of Alabama,
at least 10 years or more continuously as tax collector, tax assessor, license commissioner,
revenue commissioner, or other elected or appointed official charged with the assessment or
collection, or both, of ad valorem taxes, and who is not less...
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