40-12-43
Section 40-12-43 Actuaries, auditors, and public accountants. Each professional actuary, auditor,
or public accountant shall pay a license tax of $25 to the state, but no license tax shall
be paid to the county. If such business is conducted as a firm or as a corporation in which
more than one person above named is engaged, each person so engaged shall pay a license tax
of $25. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §453.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-43.htm - 741 bytes - Match Info - Similar pages

11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.1.htm - 6K - Match Info - Similar pages

34-1-16
Section 34-1-16 Acts declared unlawful. No person shall assume or use the title or designation
"certified public accountant," the abbreviation "CPA" or any other title,
designation, words, letters, abbreviation, sign, card, or device tending to indicate that
the person is a certified public accountant, unless the person has received a certificate
as a certified public accountant under Section 34-1-4 and if in public practice, holds a permit
issued under Section 34-1-11, which is not revoked or suspended, hereinafter referred to as
a live permit, and all of the offices of the person in this state for the practice of public
accounting are maintained and registered as required under Section 34-1-10, or the person
is practicing pursuant to Section 34-1-7; provided, however: (1) A foreign accountant who
has registered under Section 34-1-5 and who holds a live permit issued under Section 34-1-11
may use the title under which he or she is generally known in his or her country, followed
by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1-16.htm - 11K - Match Info - Similar pages

40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages

40-12-140
Section 40-12-140 Photographers and photograph galleries. Every photograph gallery or person
engaged in photography, when the business is conducted at a fixed location, shall pay the
following license tax: in cities and towns of 75,000 inhabitants and over, $25 for each fixed
location; In cities and towns of less than 75,000 and not less than 40,000 inhabitants, $15
for each fixed location; in cities and towns of less than 40,000 and not less than 7,000 inhabitants,
$10 for each fixed location; in cities and towns of less than 7,000 and in all other places
whether incorporated or not, $5 for each fixed location. The payment of such license tax shall
authorize the doing of business only in and throughout the county where paid. If the licensee
does business in any other county or counties, he shall pay an annual license tax of $5 for
each photographer in each additional county in which he does business. Each transient or each
traveling photographer having no fixed place of business in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-140.htm - 1K - Match Info - Similar pages

40-12-126
Section 40-12-126 Medicine, chemistry, bacteriology, etc. Each person engaged in the practice
of medicine, chemistry, bacteriology, roentgenology, or other similar profession, except chemists,
bacteriologists, and roentgenologists employed full time by physicians, nonprofit scientific
institutions, and hospitals, and except doctors employed exclusively by a medical college,
shall pay the following annual license tax: In cities or towns of over 5,000 inhabitants,
$25; 1,000 to 5,000 inhabitants, $10; all other places, whether incorporated or not, $5, but
no license tax shall be paid to the county. If such business is conducted as a firm or as
a corporation in which more than one person is engaged, each person so engaged shall pay the
license tax as above stated. The license tax imposed by this section shall not apply until
such person shall have practiced his or her profession as long as two years. Two fifths of
the annual license tax herein levied shall remain in the Treasury and shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-126.htm - 1K - Match Info - Similar pages

40-12-136
Section 40-12-136 Osteopaths and chiropractors. Each osteopath or chiropractor practicing his
profession shall pay an annual license tax of $20 to the state, but no license shall be paid
to the county. If such business is conducted as a firm or corporation in which more than one
person is engaged, each osteopath or chiropractor so engaged shall pay a license tax of $20.
No osteopath or chiropractor shall be required to pay a license until after he has practiced
his profession for two years. Of the license fee prescribed herein for chiropractors, but
not for osteopaths, one fourth of the amount collected shall be paid into the State General
Fund and three fourths of the amount collected shall be paid into the State Treasury to the
credit of the State Board of Chiropractic Examiners. That portion paid into the credit of
the State Board of Chiropractic Examiners shall be used by the board for the purposes stipulated
in Section 34-24-143. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-136.htm - 1K - Match Info - Similar pages

40-12-93
Section 40-12-93 Detective agencies. Each person engaged in the business of operating a detective
agency, or each company or corporation doing business as such in this state, shall pay a license
tax of $100. Each person so engaged who also solicits or receives notes or accounts for collection
shall pay an additional license tax of $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§505.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-93.htm - 699 bytes - Match Info - Similar pages

40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages

40-12-99
Section 40-12-99 Engineers. Each person practicing for the public the profession of civil,
electrical, mining, mechanical, or radio engineering shall pay an annual license tax of $20
to the state, but no license shall be paid to the county. If such business is conducted as
a firm or corporation in which more than one engineer is engaged, each engineer so engaged
shall pay a license tax of $20. No such engineer shall be required to pay this license tax
until after he has practiced his profession for two years in this state or elsewhere. An engineer
who is an employee of the state or of any county or municipality at a fixed salary and who
engages in no other engineering work for compensation is not subject to this license tax when
so employed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §522.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-99.htm - 1K - Match Info - Similar pages