45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes County
in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages

45-49-201.42
Section 45-49-201.42 Voiding of license for invalid payment. (a) In Mobile County in cases
where a personal check given for a license is found to be noncollectible for any reason, the
license commissioner shall notify the county commission, who shall make a reasonable attempt
to retrieve the license in question. The license commissioner is also authorized to attempt
to retrieve the license in question. In the event that the license cannot be retrieved, the
county commission shall so state and such statement shall constitute authorization for the
license commissioner to void any license in question. Once such license has been voided, the
license commissioner shall receive credit for the cost of the license plus the issuance fee.
The appropriate state office shall mark the records pertaining to the void license and, upon
inquiry by law enforcement agencies, shall notify said agencies that the party in question
is operating under a void license. All violations will be prosecuted in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-201.42.htm - 1K - Match Info - Similar pages

45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages

11-51-196
Section 11-51-196 Disclosure of license information. (a) It shall be unlawful for any person
to print, publish, or divulge, without the written permission or approval of the taxpayer,
the license form of any taxpayer or any part of the license form, or any information secured
in arriving at the amount of tax or value reported, for any purpose other than the proper
administration of any matter administered by the taxing jurisdiction, or upon order of any
court, or as otherwise allowed in this section. Nothing herein shall prohibit the disclosure,
upon request, of the fact that a taxpayer has or has not purchased a business license or of
the name and address of a taxpayer purchasing or renewing a business license from the municipality.
Statistical information pertaining to taxes may be disclosed to the municipal governing body
upon their request. Any person willfully violating this section shall, for each act of disclosure,
have committed a Class A misdemeanor. (b) The governing body of...
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16-17A-12
Section 16-17A-12 Obligations of authority. (a) All agreements and covenants undertaken, and
all indebtedness issued, by an authority shall be solely and exclusively an obligation of
the authority and, except as otherwise provided in a written agreement in accordance with
Section 16-17A-17, shall not create an obligation or debt of the state, any university, or
any other governmental entity or public corporation within the meaning of any constitutional
or statutory provision. (b) Neither the directors nor any officer of an authority executing
indebtedness issued pursuant to this chapter shall be personally liable for such indebtedness
by reason of the execution or issuance thereof. (c) The state and the sponsoring university
do hereby pledge to and agree with the holders of any indebtedness issued under this chapter
that neither the state nor the sponsoring university will limit or alter the rights hereby
vested in the authority to fulfill the terms of any indebtedness or related...
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28-7-14
Section 28-7-14 Regulation of grant of licenses; display thereof; separate retail licenses
for each place of sale; restrictions on wholesaler's operations; transfer of licenses; filing
fee for transfer; effect of insolvency of licensee. (a) No license prescribed in this chapter
shall be issued or renewed until the provisions of this chapter have been complied with and
the filing and license fees other than those levied by a municipality are paid to the board.
(b) Every license issued under this chapter shall be constantly and conspicuously displayed
on the licensed premises. (c) Any wine retailer may be granted licenses to maintain, operate
or conduct any number of places for the sale of table wine, but a separate license must be
secured for each place where table wine is sold. Provided there shall be no licenses issued
by the board for the sale of wine by rolling stores. (d) A malt or brewed beverage wholesale
licensee may also be granted a wine wholesaler's license. No wine...
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31-2-89
Section 31-2-89 Actions against members of military court, etc., as to sentences, warrants,
etc.; actions against officers or enlisted men for acts performed in line of duty; defense
of actions against present or former members of National Guard at state expense. No action
or proceedings shall be prosecuted or maintained against a member of a military court or officer
or person acting under its authority or reviewing its proceedings on account of the approval
or imposition or execution of any sentence or any warrant, writ, execution, process, or mandate
of a military court, nor shall any officer or enlisted man be liable to civil action or criminal
prosecution for any act done while in the discharge of his military duty, which act was done
in the line of duty. If a civil action shall be commenced in any court by any person against
any present or former member of the National Guard of this state for any act done by such
present or former member while on any duty under this chapter, or...
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34-22-64
Section 34-22-64 Contractual agreement of recipients; penalties for breach; institution of
legal proceedings. Each recipient of a scholarship loan under the provisions of this article
shall enter into a contract with the Board of Optometric Scholarship Awards whereby he/she
agrees to repay the scholarship loan in a manner prescribed by the board not inconsistent
with any provisions of this article. Breach of contract by the recipient shall make him/her
immediately liable for the unpaid balance of the loan and shall constitute a ground for the
revocation of his/her certificate or license to practice optometry in the State of Alabama.
In the event of death or total and permanent disability of the recipient to engage in the
practice of optometry, repayment of the loan may be excused by the board. The Attorney General
of Alabama, upon request of the Board of Optometric Scholarship Awards, shall institute proceedings
in the name of the state for the purpose of recovering any amount due the...
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40-12-46
Section 40-12-46 Air-conditioning plants and equipment. Each person engaged in the business
of selling or installing air-conditioning plants or equipment which use or require the use
of water connections shall pay, in the county in which is located his principal office, an
annual state privilege tax of $100 and a county privilege tax of $50; provided, that in each
other county in which such person engages in the business of selling or installing such air-conditioning
plants or equipment, he shall pay a state license tax of $10 and a county license tax of $5;
provided further, that no person subject to the provisions of this section shall be required
to pay the license tax levied hereunder in any county other than where he maintains a regular
and established place of business for the purpose of selling or installing such air-conditioning
plants or equipment. Any person other than those persons licensed under paragraph one hereof
engaged in the business of selling or installing...
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