34-37-15
Section 34-37-15 Acts, works, and conduct permitted, without license; applicability of chapter.
(a) The following acts, work, and conduct may be performed by anyone, without registration
or certificate, provided, however, that all work and services herein named or referred to
shall be subject to an inspection and approval in accordance with the terms of all state laws
and applicable municipal ordinances: (1) Plumbing work performed by anyone who is regularly
employed or acting as a maintenance person incidental to and in connection with the business
in which he or she is employed and engaged, provided the plumbing work is performed on the
premises of the employer, and who does not engage in the occupation of a plumber for the general
public. (2) Plumbing work performed upon the premises or equipment of a railroad or other
businesses or industry, by an employee thereof who does not engage in the occupation of a
plumber for the general public. (3) Plumbing or gas fitting work performed,...
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40-12-47
Section 40-12-47 Amusement parks. Owners and operators of permanent amusement parks which shall
be open for the public for not more than five months of each year may be exempted from payment
of the license or privilege taxes on amusements or entertainments licensed by this title;
provided, that they take out and pay for a license to operate a permanent amusement park at
the following rates: In cities or towns of less than 5,000 inhabitants, or within five miles
thereof, $25; in cities or towns of 5,000 inhabitants and less than 15,000 inhabitants, or
within five miles thereof, $50; in cities of 15,000 and less than 25,000 inhabitants, or within
five miles thereof, $100; in cities of 25,000 or more inhabitants, or within five miles thereof,
$200. The provision of this title permitting the payment of a half-year license after April
1 shall not apply to this section. No license shall be paid under this section by any town
or city which itself owns and operates an amusement park. (Acts...
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45-8-241.60
Section 45-8-241.60 Definitions. The following words, terms, and phrases, when used in this
subpart shall have the meanings ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) PERSON. Any natural person, firm, partnership,
association, corporation, receiver, trust, estate, or other entity, or any other group or
combination of any thereof acting as a unit. (2) LICENSE COMMISSIONER. The License Commissioner
of Calhoun County, Alabama. (3) COUNTY. Calhoun County, Alabama. (4) BUSINESS. All activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (5) GROSS PROCEEDS. The value proceeding
or accruing from the leasing or rental of tangible personal property, without any deduction
on account of the cost of the property so leased or rented, the cost of materials used, labor,
or service cost, interest paid or any other expenses whatsoever,...
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11-51-124
Section 11-51-124 Railroads. (a) The maximum amount of privilege or license tax which the several
municipalities within this state may annually assess and collect of persons operating railroads
in this state as common carriers for the privilege of doing intrastate business within the
limits of such municipalities, whether such companies are incorporated under the laws of this
state or any other state or whether incorporated at all or not, is hereby prescribed and fixed
as follows: (1) In municipalities of not more than 250 inhabitants, $10.00; (2) In municipalities
having a population of more than 250 and not exceeding 500, $15.00; (3) In municipalities
having a population of more than 500 and not exceeding 750, $20.00; (4) In municipalities
having a population of more than 750 and not exceeding 1,000, $25.00; (5) In municipalities
having a population of more than 1,000 and not exceeding 5,000, $25.00 for the first 1,000
inhabitants and $25.00 for each additional 1,000 inhabitants or a...
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11-51-128
Section 11-51-128 Telephone companies. (a) The maximum amount of privilege or license tax which
the several municipalities within this state may annually assess and collect of persons operating
telephone exchanges and long distance telephone lines in this state for the privilege of doing
intrastate business within the limits of such municipalities, whether such persons are incorporated
under the laws of this state or any other state, is fixed as follows: (1) In municipalities
having not exceeding 500 inhabitants, exchange license, $15.00, long distance license, $8.00;
(2) In municipalities having a population of more than 500 and not exceeding 1,000, exchange
license, $30.00, long distance license, $8.00; (3) In municipalities having a population of
more than 1,000 and not exceeding 2,000, exchange license, $60.00, long distance license,
$15.00; (4) In municipalities having a population of more than 2,000 and not exceeding 3,000,
exchange license, $105.00, long distance license,...
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11-54-20
Section 11-54-20 Definitions. Wherever used in this article, unless a different meaning clearly
appears in the context, the following terms shall be given the following respective meanings:
(1) MUNICIPALITY. Any incorporated city or town in the State of Alabama. (2) PROJECT. Any
land and any building or other improvement thereon and all real and personal properties deemed
necessary in connection therewith, whether or not now in existence, which shall be suitable
for use by the following or by any combination of two or more thereof: a. Any industry for
the manufacturing, processing, or assembling of any agricultural or manufactured products;
b. Any commercial enterprise in storing, warehousing, distributing, or selling products of
agriculture, mining, or industry; c. Any commercial enterprise providing linen rental services
(including laundry and cleaning services related or incidental thereto) primarily to industries
and commercial enterprises described in either of the preceding...
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11-81-160
Section 11-81-160 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BORROWER. A county or incorporated municipality, as the case may be, exercising the powers
conferred by this article. (2) GOVERNING BODY. In the case of a county, the county commission
exercising the legislative functions of the county and, in the case of a municipality, the
board of commissioners, the mayor and council or other similar body exercising the legislative
functions of the municipality. (3) WATERWORKS SYSTEM. Facilities for the gathering, collecting,
impounding, treatment, transmission and distribution, or any of them, of water for domestic
use or for industrial use or both, together with all appurtenances to any such facilities.
(4) SANITARY SEWER SYSTEM. Facilities for the collection, transmission, treatment and disposal
of sewage, together with all appurtenances to any such...
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11-89A-2
Section 11-89A-2 Definitions. The following words and phrases used in this chapter, and others
evidently intended as the equivalent thereof, shall, in the absence of a clear implication
herein otherwise, be given the following respective interpretations herein: (1) APPLICANT.
A natural person who files a written application with the governing body of any county or
municipality in accordance with the provisions of Section 11-89A-3. (2) AUTHORITY. Any public
corporation organized pursuant to the provisions of this chapter. (3) AUTHORIZING RESOLUTION.
A resolution or ordinance adopted by the governing body of any county or municipality in accordance
with the provisions of Section 11-89A-3, that authorizes the incorporation of an authority.
(4) BOARD. The board of directors of an authority. (5) BONDS. Bonds, notes, or other obligations
representing an obligation to pay money. (6) COSTS. As applied to a facility or any portion
thereof, such term shall include all or any part of the cost of...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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45-9-20
Section 45-9-20 Prohibited activities at licensed establishments. (a) The Legislature finds
that nudity, sexual conduct, and the depiction or simulation thereof in conjunction with the
furnishing of alcoholic beverages in public places is contrary to the safety, health, and
morals of the inhabitants of Chambers County, Alabama, and is desirous of prohibiting such
conduct. This section is therefore enacted pursuant to the authority granted in Article IV.
Section 104 of the Constitution of Alabama of 1901, that allows local legislation to regulate
or prohibit alcoholic beverage traffic and as otherwise granted in the Constitution of Alabama
of 1901. (b) The following words, terms, and phrases as used herein shall have the meanings
ascribed to them in this section except where the context clearly otherwise requires: (1)
"Person" shall mean any natural person, firm, association, joint venture, partnership,
corporation, or any other entity. (2) "Licensed establishment" shall mean any...

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