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40-12-80
Section 40-12-80 Collection agencies. Each collection agency shall pay the following license
tax: In towns and cities of 20,000 or more inhabitants, $100; in towns and cities of less
than 20,000 inhabitants, $25. Each person who shall employ agents to solicit claims for collection
from persons, firms, or corporations in the state shall be deemed a collection agency within
the meaning of this section. This section shall not apply to any person who is excluded from
the definition of the term "debt collector" under the federal Fair Debt Collection
Practices Act, 15 U.S.C. § 1692a(6). (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §492;
Act 2001-454, p. 595, §1.)...
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40-12-118
Section 40-12-118 Laundries. Each person, firm or corporation who operates what is commonly
known as a power or steam laundry shall pay the following license tax: In cities and towns
of 35,000 inhabitants and over, $60; in cities and towns of less than 35,000 and not less
than 15,000 inhabitants, $30; in cities and towns of less than 15,000 and not less than 5,000
inhabitants, $15; and in all other places, whether incorporated or not, $10. Self-service
laundries or concerns commonly known as launderettes shall pay a license tax of 25 percent
of the power or steam laundry license. Each laundry operated by hand power shall pay a license
tax of $10; provided, that no license shall be required of a person commonly known as a "washwoman."
Hotels which operate laundries exclusively for their own guests shall pay a license tax of
25 percent of the foregoing enumerated amounts for power or steam laundries. A person not
having a place of business within the State of Alabama where such work is...
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40-12-75
Section 40-12-75 Cleaning and pressing establishments. Each person conducting what is commonly
known as a cleaning or pressing business, where wearing apparel is cleaned or pressed, shall
pay a license tax of $5 in all places of less than 10,000 inhabitants, whether incorporated
or not; in cities or towns of 10,000 inhabitants and less than 50,000 inhabitants, $10; in
cities of 50,000 inhabitants or more, $15; provided, that where dyeing is done singularly
or in conjunction with the cleaning and pressing business, $10 additional. Each place maintained
or operated for the reception or collection of such articles and not at the location of such
pressing, cleaning, or dyeing plant paying a license as such shall pay a license tax of $5.
A person not having a place of business within the State of Alabama where such work is actually
performed shall pay a license tax of $15 for the reception and collection of such articles.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §487.)...
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40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution
of penalties and citation fees on delinquent licenses. (a) The county commission of each county
is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty
of the license inspector to scrutinize the records and stubs kept in the office of the probate
judge and also to examine the license records of each city or town located in the county or
counties of which he has been appointed license inspector; and, if it shall be reported to
any license inspector or come to his knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state or have failed or refused to take out a license for operating any
motor vehicle or trailer for which a license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
16-33B-4
Section 16-33B-4 Basic powers and duties of the Alabama Commission on Higher Education for
the Alabama Guaranteed Student Loan Program. (a) Basic powers. The Alabama Commission on Higher
Education (ACHE) is authorized to administer the Alabama Guaranteed Student Loan Program in
accordance with the Federal Student Loan Law, and empowered to promulgate such rules, regulations,
policies, and procedures as may be reasonable and proper in order to carry out the provisions
and purposes of this chapter. Without limiting the generality of the foregoing, the ACHE is
authorized and empowered: (1) To establish regulations deemed necessary to comply with federal
regulations and legislation relative to guaranteed student loans and the Federal Student Loan
Law. (2) To establish eligibility criteria for participating postsecondary educational institutions.
(3) To establish reasonable eligibility criteria for the initial and continuing participation
of approved lenders in the student loan program. (4)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-33B-4.htm - 10K - Match Info - Similar pages
11-40-6
Section 11-40-6 Municipal corporations classified as cities or towns; holding of election after
change in government of municipality. Municipal corporations now existing or hereafter organized
under this title containing 2,000 or more inhabitants shall be called cities. All incorporated
municipalities containing less than 2,000 inhabitants shall be called towns. The last census,
whether federal or taken as authorized in this title, shall be used in determining the population
of a city or town. At the next election more than four months after the one hundred twentieth
day after the first day of the first regular business session of the legislature held next
after the publication by the federal government of the regular federal decennial population
census for Alabama, if the municipality shows a population which authorizes a change in its
government under this title, the proper officers for such a city shall be elected and perform
the duties prescribed in this title. (Code 1907, §1052;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-6.htm - 1K - Match Info - Similar pages
40-12-92
Section 40-12-92 Dentists. Each person practicing the profession of dentistry in cities or
towns of over 25,000 inhabitants shall pay an annual license tax of $25; in cities or towns
of more than 5,000 and not exceeding 25,000 inhabitants, $15; in cities or towns of more than
1,000 and not exceeding 5,000 inhabitants, $10; in all other places whether incorporated or
not, $5; but no license shall be paid the county. If such business is conducted as a firm
or as a corporation in which more than one dentist is engaged, each dentist so engaged shall
pay the license tax as above stated; provided, that the license tax imposed by the section
shall not apply until such dentist shall have practiced his profession as long as two years.
Seventy-five percent of all moneys paid into the Treasury for licenses under this section
shall be paid to the secretary-treasurer of the Board of Dental Examiners each year. Such
amounts shall be paid annually upon the warrant of the Comptroller drawn on the...
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40-12-106
Section 40-12-106 Gasoline stations and pumps. Each person operating for profit a gasoline
filling station or pump in cities or towns, or within three miles thereof, shall, on October
1, of each year, pay the following annual privilege tax: In cities of 100,000 inhabitants
and over, where only one pump or filler is used, $28 and, for each additional pump, $21; in
cities or towns of 40,000 inhabitants and less than 100,000 inhabitants, where only one pump
or filler is used, $21 and, for each additional pump, $14; in cities or towns of 12,000 inhabitants
and less than 40,000, where only one pump or filler is used, $18 and, for each additional
pump, $10; in cities or towns of 5,000 inhabitants and less than 12,000, where only one pump
or filler is used, $14 and, for each additional pump, $7; in incorporated towns of 1,000 inhabitants
and less than 5,000, where only one pump or filler is used, $7 and, for each additional pump,
$5; in incorporated towns of less than 1,000 inhabitants, $3.50...
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