40-12-127
Section 40-12-127 Mimeographs, duplicating machines, dictaphones, etc. Every person engaged in the business of selling or soliciting orders for the sale or purchase of mimeographs, duplicating machines, dictaphones, teletypes, or other similar machines, and except any person regularly employed by a said agent of or dealer in which said agent of or dealer in has paid the privilege tax or license tax herein provided for, the following annual privilege tax shall be levied and collected: In counties of over 100,000 inhabitants, $30; in counties of over 60,000 inhabitants and not exceeding 100,000 inhabitants, $20; in counties of over 40,000 inhabitants and not exceeding 60,000 inhabitants, $15; and in counties of 40,000 inhabitants and less, $10. Such license shall not authorize such agent or dealer to do business in any other county than that in which the license is issued, but if such agent or dealer shall do business in any other county than that in which he has secured the license...
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40-12-396
Section 40-12-396 License - Suspension or revocation; reasons for revocation or denial of license. (a) The commissioner may, subject to the appeal provisions allowed in Chapter 2A of this Title 40, suspend or revoke any license issued for the willful and intentional failure of the licensee to comply with the provisions of this article or for the willful failure to maintain the business premises, location, and sign as described in the application. (b) A license may be revoked or a license application may be denied by the Department of Revenue for any of the following reasons: (1) Fraud practiced or any material misstatement in license application. (2) Change of condition after a license is granted or the failure to maintain qualification for the license. (3) Skipping title assignment; accepting open assignment of title and/or bill of sale for a motor vehicle which is not completed by identifying the licensee as the purchaser or assignee of the motor vehicle. (4) Having no established...
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40-12-449
Section 40-12-449 Suspension, revocation, or denial of license. (a) Subject to the appeal provisions allowed under Chapter 2A, the commissioner may suspend or revoke a license issued for the willful and intentional failure of the licensee to comply with this article. (b) A license may be revoked or a license application may be denied by the department for any of the following reasons: (1) Fraud practiced or any material misstatement in the license application. (2) Change of condition after a license is granted or the failure to maintain qualification for the license. (3) Skipping title assignment; accepting an open assignment of title whereby the seller has signed the title to transfer ownership without listing the purchaser in the title assignment. (4) Having no established place of business. (5) Failing to properly keep and maintain records. (6) Knowingly dealing in stolen motor vehicles, parts, or accessories. (7) Willful failure to comply with this article or any rule adopted under...
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40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision (9) of Section 40-13-51 shall not include lime or limestone used for agricultural purposes or for pollution control or abatement purposes, nor rock dust used for settling coal dust in underground mines or similar uses, nor any natural minerals used for the purpose of producing portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay that produces lightweight aggregate, severed materials that are further processed into a finished aggregate or limestone product without being transported on a public road, marble and marble by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to the provisions of this article. (b) The tax levied by this article shall apply to all severed material severed from the ground within this state and sold as tangible...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including, but not limited to, an attorney or certified public accountant with written authority or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided however, that nothing herein shall be construed as entitling any such individual who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee of the department duly authorized by the commissioner,...
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45-12-240.21
Section 45-12-240.21 Reimbursement; duties of revenue commissioner; retrieval, voiding of license for use of worthless instrument. (a) The Choctaw County Commission shall reimburse the office of revenue commissioner from the general fund in the amount of any monetary loss, not to exceed a total of four thousand five hundred dollars ($4,500) per annum arising or caused without the personal knowledge of the officer, including loss arising from acceptance of worthless or forged checks, drafts, money orders, or other written orders for money or its equivalent. (b) It shall be the duty of the revenue commissioner to insure that the employees of his or her office exercise due care in performing their required duties and make a diligent effort to correct the error, mistake, or omission. The revenue commissioner shall make a good faith effort to collect the amount subject to potential loss immediately upon becoming aware of the potential loss. (c) This section shall not apply to any deliberate...
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45-2-244.160
Section 45-2-244.160 Privilege license fee. (a)(1) The Baldwin County Commission may levy a privilege license fee in an amount not to exceed five cents ($.05) per visual entertainment device on the rental of each visual entertainment device in the county. This fee is in addition to all other taxes heretofore levied. (2) For the purposes of this section, the term "visual entertainment device" includes, but is not limited to, video cassettes, compact discs (CDs), digital versatile disks (DVDs), or any similar device for replaying movies or other visual images, including cartoons, video games, or other visual entertainment. (b) Each person, firm, partnership, corporation, or other business venture which rents visual entertainment devices shall report the rentals thereof each month on a form provided by the Baldwin County tax collecting official and pay the fees to the tax collecting official in the same method and manner as prescribed in Article 1 of Title 40, as last amended or otherwise...
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45-37-200.02
Section 45-37-200.02 Occupational license fee. (a) The authority of the governing body of Jefferson County, of the State of Alabama, to levy or collect an occupational license fee, or any similar fee or tax, on or from individuals, is hereby limited as follows: (1) No such fee or tax shall exceed one-half of one percent of income, wage, or salary. (2) No such fee or tax shall be increased without the approval of the Alabama Legislature. (b) No authorization to levy or collect any occupational license fee, or similar tax or fee, is hereby conferred. This section shall not create any additional licensing or taxing authority. (Act 89-844, p. 1693, ยงยง1, 2.)...
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45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other taxes imposed by law, there is hereby levied an additional privilege or license tax, in the amount hereinafter prescribed against any person, organization, or other entity engaging or continuing in the county in the business of leasing or renting any passenger automotive vehicle, the duration of the lease being not more than one year. The amount of the taxes levied by this section shall be equal to three percent of the gross proceeds derived by the lessor from the lease or rental of such passenger automotive vehicle for not more than one year. The taxes levied by this section shall become effective September 1, 2001. (b) All amounts collected pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support of the operation of the authority, including, but not limited to,...
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45-8-120.02
Section 45-8-120.02 Definitions. As used in this article the following words shall have the following meanings: (1) APPOINTING AUTHORITY. The judge of probate, the license commissioner, the tax assessor, the tax collector, the sheriff, the county commission, the county engineer, the county administrator, or other individuals as designated by law, who is responsible for the selection and supervision of individuals employed in his or her department. (2) BOARD or CIVIL SERVICE BOARD. The Civil Service Board of Calhoun County. (3) CLASSIFIED SERVICE. That category of service to the county in which the incumbent employees are approved to work on an on-going basis in an authorized job or position at least 32 hours in their established workweek. (4) COUNTY. Calhoun County, Alabama. (5) COUNTY COMMISSION. The County Commission of Calhoun County or any other body established by law in its stead. (6) ELIGIBILITY LIST. A listing prepared by the board that contains the names of those applicants...
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