40-12-373
Section 40-12-373 Municipal license. Each such veteran who shall engage in or carry on any
businesses or occupations for which license taxes are prescribed by any municipality in Alabama
shall be entitled to licenses from the municipality to engage in or carry on those businesses
or occupations upon the payment of the license taxes prescribed, less, as regards each veteran,
such portion of the license taxes as shall not exceed $35. However, no such veteran may claim
the exemption in more than one municipality. (Acts 1945, No. 353, p. 570, §4.)...
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40-12-343
Section 40-12-343 Municipal license. Each such person who shall engage in or carry on in his
own name any businesses or occupations as a means of livelihood through the personal efforts
of such person or through the personal efforts of such person and not more than one employee,
helper, or apprentice, for which businesses or occupations license taxes are prescribed by
any municipality of Alabama, shall be entitled to licenses from such municipality to so engage
in or carry on such businesses or occupations upon payment of the license taxes so prescribed,
less all or such portion of such license taxes as shall not exceed $25. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §855; Acts 1945, No. 366, p. 589, §3.)...
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40-12-341
Section 40-12-341 State license. Each such veteran who shall engage in or carry on any businesses
or occupations as a means of livelihood through the personal efforts of such person or through
the personal efforts of such person and not more than one employee, helper, or apprentice,
for which businesses or occupations license taxes are prescribed by the State of Alabama,
shall be entitled to licenses from the state to so engage in or carry on such businesses or
occupations upon payment of the license taxes so prescribed, less all or such portion of such
license taxes as shall not exceed $25. (Acts 1935, No. 494, p. 1057; Code 1940, T. 51, §853;
Acts 1945, No. 366, p. 589, §1.)...
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40-12-371
Section 40-12-371 State license. Such veterans who shall engage in or carry on any businesses
or occupations for which license taxes are prescribed by the State of Alabama shall be entitled
to licenses from the state to engage in or carry on those businesses or occupations upon the
payment of the license taxes prescribed, less, as regards each veteran, such portion of the
license taxes as shall not exceed $35. (Acts 1945, No. 353, p. 570, §2.)...
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40-12-372
Section 40-12-372 County license. Such veterans who shall engage in or carry on any businesses
or occupations for which license taxes are prescribed by any county of Alabama shall be entitled
to licenses from the county to engage in or carry on those businesses or occupations upon
the payment of the license taxes prescribed, less, as regards each veteran, such portion of
the license taxes as shall not exceed $35. However, no such veteran may claim the exemption
in more than one county. (Acts 1945, No. 353, p. 570, §3.)...
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40-12-342
Section 40-12-342 County license. Each such person who shall engage in or carry on any businesses
or occupations as a means of livelihood through the personal efforts of such person or through
the personal efforts of such person and not more than one employee, helper, or apprentice,
for which businesses or occupations license taxes are prescribed by or for any county of Alabama,
shall be entitled to licenses from such county to so engage in or carry on such businesses
or occupations upon payment of the license taxes so prescribed, less all or such portion of
such license taxes as shall not exceed $25. (Acts 1935, No. 494, p. 1057; Code 1940, T. 51,
§854; Acts 1945, No. 366, p. 589, §2.)...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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11-51-93
Section 11-51-93 Violations; penalties. (a) It shall be unlawful for any person, taxpayer,
or agent of a person or taxpayer to engage in businesses or vocations in a municipality for
which a license may be required without first having procured a license therefor. A violation
of this division or of an ordinance passed hereunder fixing a license shall be punishable
by a fine fixed by ordinance, not to exceed the sum of five hundred dollars ($500) for each
offense, and if a willful violation, by imprisonment, not to exceed six months, or both, at
the discretion of the court trying the same. Each day shall constitute a separate offense.
(b) In addition to the penalties prescribed by subsection (a), if a taxpayer fails to pay
any business license tax owed to a taxing jurisdiction on or before the date prescribed therefor,
there shall be assessed a penalty of 15 percent of the business license tax required to be
paid with the license form. There shall be assessed a penalty of 30 percent of...
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11-65-10
Section 11-65-10 Powers and duties of commission. When authorized by one or more elections
as provided in Section 11-65-4, a commission shall have the powers and duties necessary to
license, regulate, and supervise horse racing and pari-mutuel wagering thereon and greyhound
racing and pari-mutuel wagering thereon within the commission municipal jurisdiction, including,
without limiting the generality of the foregoing, the powers and duties hereinafter set forth
in this section or in other sections of this chapter. (1) A commission shall have succession
in perpetuity, subject only to the provisions of this chapter as it may be amended from time
to time. (2) A commission shall have the power to sue and be sued in its own name in civil
suits and actions and to defend suits against it. (3) A commission shall have the power to
adopt and make use of an official seal and to alter the same at pleasure. (4) A commission
shall have the power to adopt, alter, and repeal bylaws, regulations and...
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