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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45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part, together
with interest and penalties that may be imposed, shall constitute a debt due the county and
may be collected by civil suit, in addition to all other methods provided by law and in this
part. The taxes, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of the person from whom said taxes are due or who
is required to collect the taxes. All provisions of the revenue laws of this state which apply
to the enforcement of liens for privilege or license taxes due the state shall apply fully
to the collection of the county taxes levied hereby, and the agency for the use and benefit
of the county shall collect such taxes and enforce this part and shall have and exercise for
such collection and enforcement all rights and remedies that the state or the department of
revenue of the state (hereinafter, the "department") has for collection...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, 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 one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
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11-65-20
Section 11-65-20 Terms of operator's license. (a) An operator's license issued under this chapter,
whether for horse racing and pari-mutuel wagering thereon or for greyhound racing and pari-mutuel
wagering thereon, shall be for an initial period of 20 years, but shall be subject to renewal
as provided in this section. A commission shall have no power to modify the terms of an operator's
license, once issued, without the prior written consent of the holder of such license. An
operator's license shall be reviewed annually, but such license shall be revocable by the
commission only if the holder thereof shall not be in compliance with the provisions of this
chapter or the valid rules, regulations and orders of the commission and such noncompliance
shall have continued for 60 days after written notice shall be given to such holder by the
commission stating the circumstances of noncompliance and demanding corrective action. (b)
A commission issuing an operator's license shall state therein...
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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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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination.
(a) This section relates to Jefferson County. (b) The taxes levied by this section shall become
effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition
to all other taxes imposed by law, there is hereby levied and shall be collected by the director
of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed
against every person engaging in the county in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The director of revenue shall deduct and pay to the treasury
of the county one percent of the total amount of the taxes, to compensate the county for the
expenses incurred by it in collecting the taxes and in...
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45-42-200.15
Section 45-42-200.15 Registration applications by mail. On or after the first day of each month,
but not later than the last day of each month preceding the month in which the license is
due, the county license commissioner may mail a form requesting the information hereinafter
specified to all owners of motor vehicles or privilege licenses, or both, listed as such in
the license records. Such form shall be provided by the State Department of Revenue and shall
contain spaces for the name and address of the owner of the motor vehicle, the make, the model,
and serial number of the vehicle, and such other information with respect thereto as the Department
of Revenue may prescribe. The form shall also contain a space for the correct amount of the
ad valorem taxes (state, county, school district, and municipal), the amount of the motor
vehicle license due thereon, the issuance fee, and the mailing fee provided for herein; it
shall also contain a space for the owner to fill in his or her...
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45-22-242.09
Section 45-22-242.09 Enforcement. The tax levied by this part, together with interest and penalties
that may be imposed, shall constitute a debt due Cullman County and may be collected by civil
suit, in addition to all other methods provided by law and in this part. The taxes, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom taxes are due or who is required to collect the
taxes. All provisions of the revenue laws of this state which apply to the enforcement of
liens for privilege or license taxes due the state shall apply fully to the collection of
the county taxes levied, and the department for the use and benefit of Cullman County shall
collect such taxes and enforce this part and shall have and exercise for such collection and
enforcement all rights and remedies that this state or the department has for collection of
the state lodging tax. The department shall have full authority to employ...
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45-40-244.09
Section 45-40-244.09 Enforcement. The tax levied by this part, together with interest and penalties
that may be imposed, shall constitute a debt due the county and may be collected by civil
suit, in addition to all other methods provided by law and in this part. The taxes, together
with interest and penalties, shall constitute and be secured by a lien upon the property of
the person from whom the taxes are due or who is required to collect the taxes. All provisions
of the revenue laws of this state which apply to the enforcement of liens for privilege or
license taxes due the state shall apply fully to the collection of the county taxes levied
hereby, and the agency for the use and benefit of the county shall collect such taxes and
enforce this part and shall have and exercise for such collection and enforcement all rights
and remedies that the state or the Alabama Department of Revenue has for collection of the
state lodging tax. The agency shall have full authority to employ such...
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