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40-12-311
Section 40-12-311 Who must procure license. It shall be unlawful for any person, firm,
corporation, association, or copartnership, either foreign or domestic, to operate, maintain,
open, or establish any store in this state without first having obtained a license to do so
from the probate judge or license commissioner of the county in which the store is located,
as hereinafter provided. In instances where stores are located in more than one county, the
licensee must procure licenses in the county where his principal or main store is located
for all stores wheresoever located. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §620;
Acts 1945, No. 430, p. 675.)...
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32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured
Housing Commission as a manufactured home retailer and engaged regularly in the business of
buying, selling, or exchanging manufactured homes in this state, and having an established
place of business. (2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED
AGENT. Each judge of probate, commissioner of licenses, director of revenue, or other county
official in this state authorized and required by law to issue motor vehicle license tags,
unless otherwise provided by law, who may perform his or her duties under this chapter personally
or through his or her deputies, or such other persons located in this state, as the department
may designate. The term shall also mean those dealers as herein defined who...
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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns,
maintains or keeps in this state a manufactured home as defined according to subsection (n)
of this section, except a manufactured home that constitutes a part of the inventory
of a manufacturer or dealer, shall pay an annual registration fee of $24 for an owner occupied
single wide (one transportable module) manufactured home, $48 for an owner occupied double
wide or larger (two or more transportable modules) manufactured home, $48 for a commercial
single wide (one transportable module) manufactured home, or $96 for a commercial double wide
or larger (two or more transportable modules) manufactured home, provided, however, that any
manufactured home 10 years of age or greater but less than 20 years of age shall pay 75 percent
of the above stated fees, and any manufactured home 20 years of age or greater shall pay 50
percent of the above stated fees; and upon payment thereof such owner shall be...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief
clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October
1, 1991, there is hereby created the office of commissioner of licenses. The salary of the
commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually.
The annual salary shall be payable in equal biweekly installments from the general funds of
the county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section
the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The
normal and ordinary meaning of the words, except that mining activities or the transportation
of materials used in or produced by mining or forestry activities shall not be construed to
be included; (2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road
for construction purposes, including all road construction equipment whose gross weight exceeds
16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers.
(b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows: (1)
Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining
to such land, and all structures and other things so annexed or attached thereto as to pass
to a vendee by conveyance of such land; and every separate or special...
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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities
relating to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (4)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expense whatever, and without any deductions on account of losses. (5) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer,...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to
all other taxes of every kind now imposed by law, every person, firm, corporation, club, or
association, within the State of Alabama, who sells or stores or receives for the purpose
of distribution to any person, firm, corporation, club, or association within the State of
Alabama, cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or
any substitute therefor, either or all, shall pay to the State of Alabama for state purposes
only a license or privilege tax which shall be measured by and graduated in accordance with
the volume of sales of such person, firm, corporation, club, or association in Alabama. There
is hereby levied license or privilege taxes on articles containing tobacco enumerated in this
article in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including
filtered cigars, made of tobacco, or any substitute therefor, and weighing not...
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40-12-312
Section 40-12-312 Application for license. Any person, firm, corporation, association,
or copartnership desiring to operate, maintain, open, or establish one or more stores in this
state shall apply to the probate judge or license commissioner for a license to do so. The
application for a license shall be made on a form which shall be prescribed and furnished
by the Department of Revenue and shall set forth the name of the owner, manager, lessee, receiver,
or other person desiring such license, the name of the store, the location, including the
street number of each store, and such other facts as the Department of Revenue may require.
The applicant desiring to operate, maintain, open, or establish such stores shall make a separate
application for a license to operate, maintain, open, or establish each store, but the respective
stores for which the applicant desires to secure licenses may all be listed on one application
blank. Each such application shall be accompanied by an issuance...
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40-12-40
Section 40-12-40 Who must procure state and county licenses. Every person, firm, company,
corporation or association, receiver or trustee, but not a governmental subdivision, engaged
in any business, vocation, occupation, calling, or profession herein enumerated or who shall
exercise any privilege hereinafter described for which a license or privilege tax is required
shall first procure a state license, and a county license when so required, and shall pay
for the same or shall pay for the exercise of such privilege the amounts hereinafter provided,
and comply with all other provisions of this title. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §450.)...
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40-12-315
Section 40-12-315 Annual fees. Every person, firm, corporation, association, or copartnership
opening, establishing, operating, or maintaining one or more stores or mercantile establishments
within this state under the same general management, supervision, or ownership shall pay the
license fees hereinafter prescribed for the privilege of opening, establishing, operating,
or maintaining such stores or mercantile establishments. The license fee herein prescribed
shall be paid annually, shall be in addition to the filing fee prescribed in Sections 40-12-312
and 40-12-314 and shall be in addition to all other license or privilege taxes levied by this
section or hereafter levied. The license fees as herein prescribed shall be as follows:
(1) Upon one store, the annual license fee shall be $1 for each store. (2) Upon two stores
or more, but not to exceed five stores, the annual license fee shall be $15 for each such
additional store. (3) Upon each store in excess of five but not to exceed...
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