40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses. (a) The county commission of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty of the license inspector to scrutinize the records and stubs kept in the office of the probate judge and also to examine the license records of each city or town located in the county or counties of which he has been appointed license inspector; and, if it shall be reported to any license inspector or come to his knowledge that any person, persons, firms, or corporations have failed or refused to take out a license for a business or occupation for which a license is required by the state or have failed or refused to take out a license for operating any motor vehicle or trailer for which a license is required by law, the license inspector shall thereupon cite such delinquent to appear before the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-10.htm - 6K - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-140.htm - 1K - Match Info - Similar pages
32-6-112
Section 32-6-112 Transferability of plates. The distinctive license plates issued under this division shall not be transferable as between motor vehicle owners, and in the event the owner of a vehicle bearing such distinctive plates shall sell, trade, exchange, or otherwise dispose of same, such plates shall be retained by the owner to whom issued and by him or her returned to the judge of probate or license commissioner of the county who shall receive and account for same in the manner stated below. In the event such owner shall acquire by purchase, trade, exchange, or otherwise a vehicle for which no standard plates have been issued during the current license year, the judge of probate or license commissioner of the county shall, upon being furnished by the owner thereof proper certification of the acquisition of such vehicle and the payment of the motor vehicle license tax due upon such vehicle, authorize the transfer to the vehicle of the distinctive license plates previously...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-112.htm - 2K - Match Info - Similar pages
32-6-173
Section 32-6-173 Transferability of plates. The distinctive license plates issued under this division shall not be transferable as between motor vehicle owners, and in the event the owner of a vehicle bearing such distinctive plates shall sell, trade, exchange, or otherwise dispose of same, such plates shall be retained by the owner to whom issued and by him or her returned to the probate judge or license commissioner of the county, who shall receive and account for same in the manner stated below. In the event such owner shall acquire by purchase, trade, exchange, or otherwise a vehicle for which no standard plates have been issued during the current license period, the probate judge or license commissioner of the county shall, upon being furnished by the owner thereof proper certification of the acquisition of such vehicle and the payment of the motor vehicle license tax due upon such vehicle, authorize the transfer to the vehicle of the distinctive license plates previously...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-173.htm - 2K - Match Info - Similar pages
32-6-293
Section 32-6-293 Plates not transferable; exceptions. The distinctive license plates issued pursuant to this division shall not be transferable as between motor vehicle owners, and in the event the owner of a vehicle bearing such distinctive plates shall sell, trade, exchange, or otherwise dispose of same, such plates shall be retained by the owner to whom issued and by him or her returned to the probate judge or license commissioner of the county, who shall receive and account for same in the manner stated below. In the event such owner shall acquire by purchase, trade, exchange, or otherwise a vehicle for which no standard plates have been issued during the current license period, the probate judge or license commissioner of the county shall, upon being furnished by the owner thereof proper certification of the acquisition of such vehicle and the payment of the motor vehicle license tax due upon such vehicle, authorize the transfer to the vehicle of the distinctive license plates...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-293.htm - 2K - Match Info - Similar pages
45-32-246.02
Section 45-32-246.02 Imposition of excise tax. (a) An excise tax may be imposed by the Greene County Commission on the storage, use, or other consumption in Greene County of tangible personal property purchased at retail on or after September 13, 1977, for storage, use, or other consumption in such county at the rate of one percent of the sales price of such property, except as otherwise provided as follows: (b) An excise tax may be imposed by the Greene County Commission on the storage, use, or other consumption in Greene County of any automotive vehicle, truck trailer, semi-trailer, or house trailer, purchased at retail on or after September 13, 1977 for storage, use, or other consumption in Greene County, at the rate of three-eighths of one percent of the sales price of such automotive vehicle, truck trailer, semi-trailer, or house trailer. (c) Every person, storing, using, or otherwise consuming in Greene County any tangible personal property purchased at retail shall be liable for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-246.02.htm - 1K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information. THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the return of any taxpayer or any part of the return, or any information secured in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the department, a county, or a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner or his or her delegate to the legislative or executive branch of the state. Upon request, the commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
45-20-231
Section 45-20-231 Jail concessions; concession fund. (a) The Sheriff of Covington County may operate a jail concession. The sheriff, sheriffs deputies, or agents or employees of the sheriff, or any combination of these persons, may sell soft drinks, cigarettes, personal items, and other concession items to county prisoners and state prisoners in county custody. The sheriff shall be responsible for the operation of the concession. (b)(1) The sheriff shall establish and maintain a concession fund in a bank licensed to do business in the state. All monies collected under this section shall be deposited by the sheriff into the concession fund. (2) The sheriff shall keep an account of all concession sales and transactions of the concession fund for annual audit by the Department of Examiners of Public Accounts. The concession account and fund shall be audited at the same time other accounts of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a copy of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-231.htm - 1K - Match Info - Similar pages
45-34-232
Section 45-34-232 Jail concession ; disposition of funds. (a) The Sheriff of Henry County may operate a jail concession. The sheriff, sheriff's deputies, or agents or employees of the sheriff, or any combination of these persons, may sell soft drinks, cigarettes, personal items, and other concession items to county prisoners and state prisoners in county custody. The sheriff shall be responsible for the operation of the concession. (b)(1) The sheriff shall establish and maintain a concession fund in a bank licensed to do business in the state. All monies collected under this section shall be deposited by the sheriff into the concession fund. (2) The sheriff shall keep an account of all concession sales and transactions of the concession fund for annual audit by the Department of Examiners of Public Accounts. The concession account and fund shall be audited at the same time other accounts of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a copy of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-232.htm - 1K - Match Info - Similar pages
45-35-232
Section 45-35-232 Operation; concession fund. (a) The Sheriff of Houston County may operate a jail concession. The sheriff, sheriff's deputies, or agents or employees of the sheriff, or any combination of these persons, may sell soft drinks, cigarettes, personal items, and other concession items to county prisoners and state prisoners in county custody. The sheriff shall be responsible for the operation of the concession. (b)(1) The sheriff shall establish and maintain a concession fund in a bank licensed to do business in the state. All monies collected under this section shall be deposited by the sheriff into the concession fund. (2) The sheriff shall keep an account of all concession sales and transactions of the concession fund for annual audit by the Department of Examiners of Public Accounts. The concession account and fund shall be audited at the same time other accounts of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a copy of the audit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-232.htm - 1K - Match Info - Similar pages
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