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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every
kind now imposed by law, the Blount County Commission may levy 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 a transient 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. The amount of the tax shall be equal to four
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use or rental of personal property and services furnished in the room. There is exempted from
the tax authorized to be levied under this section any rentals or services taxed under
Article 1 of Chapter 23 of Title 40. (b) The tax authorized to be levied by this section
shall be collected by Blount County in the same manner and subject to the same exemptions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-247.htm - 2K - Match Info - Similar pages
5-18-4
Section 5-18-4 License - Required; exemptions; penalties for violation of section.
(a) License required. No person shall engage in the business of lending in amounts of less
than one thousand five hundred dollars ($1,500) and contract for, exact or receive, directly
or indirectly, on or in connection with any such loan, any charges whether for interest, insurance,
compensation, consideration, or expense, which in the aggregate are greater than the interest
that the lender would be permitted by law to charge for a loan of money if he or she were
not a licensee under this chapter, except as provided in and authorized by this chapter and
without first having obtained a license from the supervisor. For the purpose of this section,
a loan shall be deemed to be in the amount of less than one thousand five hundred dollars
($1,500) if the net amount or value advanced to or on behalf of the borrower, after deducting
all payments for interest, expenses, and charges of any nature taken...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-18-4.htm - 3K - Match Info - Similar pages
8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to
them in this section unless otherwise stated and unless the context or subject matter
clearly indicates otherwise: (1) PERSON. Any person, firm, association, organization, partnership,
business trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL.
Those products upon which the state excise tax levied, or defined, in Sections 40-17-1 through
40-17-52 and 40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified
as a wholesaler of motor fuel with the state Revenue Commissioner, and shall also mean and
include any person, other than a buying pool defined herein, wherever resident or located,
who brings or causes to be brought into this state motor fuel purchased directly from the
manufacturer thereof. (4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including
any affiliate of such person, in commerce within the state, who purchases motor...
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27-7-1
Section 27-7-1 Definitions. For the purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them by this section: (1) BUSINESS ENTITY.
A corporation, association, partnership, limited liability company, limited liability partnership,
or other legal entity. (2) COMMISSIONER. The Alabama Commissioner of Insurance. (3) HOME STATE.
The District of Columbia and any state or territory of the United States in which an insurance
producer maintains his or her principal place of residence or principal place of business
and is licensed to act as an insurance producer. (4) INSURANCE. As defined in Section
27-1-2. (5) INSURANCE PRODUCER or PRODUCER. A person required to be licensed under the laws
of this state to sell, solicit, or negotiate insurance. (6) INSURER. As defined in Section
27-1-2. For the purposes of this chapter, insurer shall also mean an insurance company licensed
pursuant to Chapter 3, commencing with Section 27-3-1 of this title; a health...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-7-1.htm - 7K - Match Info - Similar pages
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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45-10-243.20
Section 45-10-243.20 Additional lodging tax levied. (a) In addition to all other taxes
of every kind now imposed by law, the Cherokee County Commission may levy 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 a transient 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. The amount of the tax shall be two dollars ($2)
for each room, lodging, or accommodation. There is exempted from the tax authorized to be
levied under this section any rentals or services taxed under Article 1, Chapter 23,
Title 40. (b) The tax authorized to be levied by this section shall be collected in
the same manner and, subject to the same exemptions as any lodging tax otherwise levied by
local law in the county. The net proceeds from the tax shall be distributed to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-243.20.htm - 1K - Match Info - Similar pages
45-10-243
Section 45-10-243 Lodging tax levied. In Cherokee County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodgings, or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or accommodations provided by any bed and breakfast establishment or
another place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration. The amount of the tax shall be equal to five percent of the charge for
the rooms, lodgings, or accommodations, including the charge for use of rental or personal
property and services furnished in the room or rooms. (Act 97-604, p. 1064, §1; Act 99-414,
p. 736, §1; Act 2000-464, p. 864, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-243.htm - 1K - Match Info - Similar pages
45-15-241
Section 45-15-241 Lodging tax levied. In Cleburne County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms or lodgings, or accommodations to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to six percent
of the charge for the rooms or lodgings, or accommodations including the charge for use of
rental of personal property and services furnished in the room or rooms within Cleburne County
and three percent of the charge within the city limits of Heflin. (Act 2001-387, p. 494, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-241.htm - 1K - Match Info - Similar pages
45-16-243
Section 45-16-243 Levy of tax authorized. In addition to all other taxes of every kind
now imposed by law, the Coffee County Commission may levy 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 a transient 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. The amount of the tax shall be equal to four
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use or rental of personal property and services furnished in the room. There is exempted from
the tax authorized to be levied under this part any rentals or services taxed under Article
1, Chapter 23, Title 40. (Act 2019-171, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-243.htm - 1K - Match Info - Similar pages
45-17-90.44
Section 45-17-90.44 Report of business location and postal address; change of address.
Within 30 days after any tax shall have been levied under authority of this subpart, every
distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor
fuel in Colbert County shall make a report on blanks furnished under Section 45-17-90.42
to the Colbert County Commission, showing the place and post office address at which he or
she is engaged in the business of distributor or storer or retail dealer in gasoline or motor
fuel within Colbert County, which information shall be entered by the Colbert County Commission
on a book kept for that purpose, and should such distributor, storer, or retail dealer move
his or her place of business from one business address to another such distributor, storer,
or retail dealer shall within 30 days thereafter notify the Colbert County Commission of such
removal giving the former place and post office address and also the place and...
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