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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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40-12-245
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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35-8B-1
Section 35-8B-1 Definitions; sale of alcoholic beverages. (a) "Community development district"
shall mean a private residential development that: (1) Is a size of at least 250 acres of
contiguous land area; (2) has at least 100 residential sites, platted and recorded in the
probate office of the county as a residential subdivision; (3) has streets that were or will
be built with private funds; (4) has a social club with: (i) an 18-hole golf course of regulation
size; (ii) a restaurant or eatery used exclusively for the purpose of preparing and serving
meals, with a seating capacity of at least 60 patrons; (iii) social club memberships with
at least 100 paid-up members who have paid a membership initiation fee of not less than two
hundred fifty dollars ($250) per membership; (iv) membership policies whereby membership is
not denied or impacted by an applicant's race, color, creed, religion, or national origin;
and (v) a full-time management staff for the social activities of the club,...
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37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city or town
in this state shall have the right by proper ordinance to tax and collect reasonable privilege
license fees or taxes from any motor bus terminal or any person operating any terminal or
station facilities for transportation of passengers, property or express transported by motor
carrier and any motor carrier as defined by this chapter where such motor carrier does business
in said city or town by receiving passengers or freight for transportation for hire between
said city or town and another point in Alabama; provided, that said privilege license or tax
shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000 inhabitants,
that said privilege license or tax shall not exceed the sum of $100.00 in incorporated cities
or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license or tax
shall not exceed the sum of $200.00 in incorporated cities or...
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40-12-74
Section 40-12-74 Circuses. Each person operating a circus shall pay the following license tax:
Where the seating capacity of the circus is less than 2,000, $50; where the seating capacity
is 2,000 and less than 4,000, $100; where the seating capacity is 4,000 or more, $200; and
the license tax hereinabove provided shall include the license tax for a menagerie accompanying
the circus. The payment of the proper license tax, as is herein provided, will entitle the
circus to operate for one week in the same place and at the same time on the same license.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง486; Acts 1953, No. 745, p. 1008; Acts 1967,
No. 411, p. 1067.)...
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6-5-752
Section 6-5-752 Definitions. For purposes of this article, the following definitions shall
apply: (1) ACCIDENT. An incident resulting in personal injury, death, or damage to property
arising out of or relating to commercial aviation aircraft. (2) AIRCRAFT. The meaning given
such term in Section 40102(6) of Title 49 of the United States Code. (3) AIRWORTHINESS CERTIFICATE.
An airworthiness certificate issued under Section 44704(d) of Title 49 of the United States
Code or any predecessor federal statute, or from another airworthiness authority. (4) COMMERCIAL
AVIATION AIRCRAFT. Any aircraft for which a type certificate or an airworthiness certificate
has been issued by the Administrator of the Federal Aviation Administration of the United
States or another airworthiness authority, which, at the time such certificate was originally
issued, had a seating capacity of 100 or more passengers. (5) DEFENDANT. Any defendant, counter-defendant,
cross-defendant, or third-party defendant named in...
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40-19-3
Section 40-19-3 Tax imposed; constitutes debt collectible by civil action. Every motor carrier
of persons for hire traversing the highways of the state, subject to the provisions of an
act known as the Alabama Motor Carrier Act of 1939 [Chapter 3 of Title 37], shall pay to the
State of Alabama into the fund of the state Department of Revenue as contribution to the maintenance,
repair, and policing of public highways for each mile actually operated within the state on
such public highways, whether such vehicle is loaded or empty, a mileage tax of one-fourth
cent per mile on all passenger vehicles with a seating capacity of not less than nine nor
more than 16 passengers; a mileage tax of one-half cent per mile on all passenger vehicles
with a seating capacity of not less than 17 nor more than 21 passengers; a mileage tax of
three-fourths cent per mile on all passenger vehicles with a seating capacity of not less
than 22 nor more than 25 passengers; and a mileage tax of one cent per mile...
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40-12-246
Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles transporting
passengers for hire. (a) The following annual license taxes and registration fees are hereby
imposed and shall be charged on each automobile, motor bus or other motor vehicle, other than
motor vehicles subject to the license provided for in subsection (c) of this section, used
on public highways in this state for transporting passengers paying fare or for hire: With
a seating capacity of five persons or less, $47.50; With a seating capacity of more than five
persons and not exceeding 10 persons, $60; With a seating capacity of more than 10 persons
and not exceeding 15 persons, $85; With a seating capacity of more than 15 persons and not
exceeding 20 persons, $110; With a seating capacity of more than 20 persons and not exceeding
40 persons, $160; With a seating capacity exceeding 40 persons, $210; provided, that the Commissioner
of Revenue of Alabama is hereby authorized and directed to...
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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
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40-12-141
Section 40-12-141 Pianos, organs and other musical instruments. Each person engaged in the
business of selling, renting or delivering pianos, organs, small musical instruments or all
such articles in this state, either in person or by agent, consignee or broker, shall pay
$50 as a license tax to the state for each county in which he has an established place of
business, and such license shall permit him to solicit business anywhere in the state; provided,
that where such dealer does not have an established place of business in the state but merely
sells or solicits the sale of such articles, he shall pay as a state license tax $25 in each
county. The provisions of this section shall not apply to general merchants selling as a part
of their stock in trade small musical instruments, the selling price of which does not exceed
$10; provided, that the license tax on general merchants selling small musical instruments,
the selling price of which exceeds $10, but who do not sell pianos or...
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