Code of Alabama

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11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
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23-1-412
Section 23-1-412 Airport hazards - Permits for construction, alteration, etc.; removal, modification,
etc.. (a) In order to prevent airport hazards, a person shall secure a permit from the department
for the construction, erection, alteration to a greater height, modification to a greater
height, or replacement to a greater height of any structure within the state that qualifies
as an airport hazard and meets any of the following criteria: (1) The FAA issues a determination
of presumed hazard or a determination of hazard. (2) The person is required, but fails, to
file a completed Form 7460-1 with the FAA. (b) Notwithstanding subsection (a), a person shall
not be required to obtain a permit from the department for the construction, erection, alteration,
modification, or replacement of any structure if the FAA has issued a determination of no
hazard to air navigation for that structure. (c) This article shall not be construed to require
the removal, lowering, or other change,...
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30-3-174
Section 30-3-174 Implementation by licensing authority of withholding, etc.; additional review
precluded; continuation of withholding, etc.; exemption of licensing authority from liability.
(a) Upon receipt of a notice from the department or its agent to withhold, restrict use of,
suspend, or revoke a license, a licensing authority shall implement the withholding, restricted
use, suspension, or revocation of the license by doing all of the following: (1) Determining
that it has issued a license to the obligor whose name appears on the notice. (2) Entering
the suspension or revocation on the appropriate records. (3) If required by law, demanding
surrender of the suspended or revoked license. (b) A notice issued by the department or its
agent to withhold, restrict use of, suspend, or revoke a license shall be processed by the
licensing authority without any additional review or hearing by the licensing authority. The
licensing authority shall have no jurisdiction to modify, reword,...
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33-2-16
Section 33-2-16 Revocation and suspension of licenses to occupy state property. Any license
heretofore granted by the State of Alabama, either expressly or by implication permitting
the upland owner to occupy any part of the space between the high-water mark and the low-water
mark of any navigable waterway of this state or along the banks of any river, stream or waterway
now or hereafter along the waterway of this state, may be revoked by the State Docks Department
whenever the department shall determine to make use of such property for purposes contemplated
by this article or may be suspended pending investigation and decision as to whether such
use shall be made; provided, that when such property has been or shall have been already improved
by the upland owner, his license to maintain the improvement and to exercise such control
thereover as may be conferred upon him by a license from the state shall not be revoked or
suspended otherwise than by exercise of eminent domain as long as...
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33-5-25
Section 33-5-25 Collisions, accidents, and casualties. (a) It shall be the duty of the operator
of a vessel involved in a collision, accident, or other casualty, so far as he or she can
do so without serious danger to his or her own vessel, crew, and passengers, if any, to render
to other persons affected by the collision, accident, or other casualty assistance as may
be practicable and as may be necessary in order to save them from or minimize any danger caused
by the collision, accident, or other casualty, and also to give his or her name, address,
and identification of his or her vessel in writing to any person injured and to the owner
of any property damaged in the collision, accident, or other casualty. (b) In the case of
collision, accident, or other casualty involving a vessel, the operator thereof, if the collision,
accident, or other casualty results in death or injury to a person or damage to property in
excess of two thousand dollars ($2,000), shall within 10 days file with...
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34-9-15
Section 34-9-15 Annual registration; continuing education. (a) No person shall practice dentistry
or dental hygiene in the State of Alabama unless licensed or permitted by the board and registered
annually as required by this chapter. The secretary-treasurer of the board shall issue to
each licensee an initial registration form which shall contain space for the insertion of
name, address, date, and number of license certificate, and other information as the board
shall deem necessary. The licensee shall sign and verify the accuracy of the registration
before a notary public after which he or she shall forward the registration to the secretary-treasurer
of the board together with a fee. Each subsequent registration shall be made in electronic
format or by United States mail upon a form to be determined by the board. On or before October
1 of each year, every dentist and dental hygienist licensed or permitted to practice dentistry
or dental hygiene in the state shall transmit either...
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40-12-258
Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license tags.
(a) Except for vehicles provided for in subsections (b) and (c), an individual reregistering
a motor vehicle that has been stored in this state and not used or operated on the public
highways of this state shall pay the annual license taxes and registration fees on the vehicle.
The license taxes and registration fees associated with the reregistering of motor vehicles
shall not be prorated. (b) The owners of motor vehicles commonly known as self-propelled campers
or house cars, when stored in this state and not used or operated on the public highways of
this state, upon reregistering, shall pay license taxes and registration fees on a monthly
prorated basis. (c) The owners of farm trucks and farm truck tractors and vintage vehicles,
without regard to subdivision (2) of subsection (c) of Section 40-12-290, when stored in this
state and not used or operated on the public highways of this state,...
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40-7-57
Section 40-7-57 Filing returns; penalites and interest. (a) No taxpayer shall be required to
use the OPPAL system for filing business personal property tax returns; provided, however,
that any taxpayer utilizing the system shall comply with this article and any rules promulgated
by the Department of Revenue for the administration of this article. Additionally, any taxpayer
utilizing the system shall comply with any rules of the local taxing jurisdiction regarding
payment, administration, and enforcement of the business personal property tax law. (b) All
penalties and interest assessed according to state law for failure to properly and timely
file a business personal property tax return or for payment of such taxes shall apply to filings
made through the OPPAL system. (Act 2014-415, p. 1520, ยง3.)...
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45-44-244.02
Section 45-44-244.02 Definitions. As used in this subpart, or in any ordinance or resolution
adopted in pursuance thereof, the following words or terms shall have the meaning ascribed
to them, except where the context clearly indicates or requires a different meaning: (1) EMPLOYEE.
Includes any person engaging in or following any trade, occupation, or profession within the
meaning of subdivision (6). (2) EMPLOYER. Any person, business, firm, corporation, partnership,
association, or any other kind of organization, who or that employs any person in any trade,
occupation, or profession in Macon County within the meaning of subdivision (6). (3) GROSS
RECEIPTS and COMPENSATION. Have the same meaning and both terms shall mean the total gross
amount of all salaries, wages, commissions, bonuses, or other money payments of any kind,
or any other consideration having monetary value, which a person receives from, or is entitled
to receive from or be given credit for by his or her employer for...
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9-11-153
Section 9-11-153 Wholesale and retail freshwater nongame fish dealers' licenses; commercial
paddlefish dealer's license. (a) Every person, firm, association, or corporation engaged in
the buying, selling, or handling of freshwater nongame fish for the purpose of resale, whether
handled on a commission basis or otherwise, and every person, firm, association, or corporation
shipping freshwater nongame fish out of the State of Alabama on consignment or order shall
be considered a wholesale dealer of freshwater nongame fish, and shall be required to pay
a license of $25.00 per annum. Any person, firm, association, or corporation handling freshwater
nongame, uncooked fish strictly at retail to the consumer shall be considered a retailer and
must purchase a license and pay $10.00 per annum for the same. The revenue to be derived from
such licenses shall be covered into the State Treasury to the credit of the Game and Fish
Fund of the Department of Conservation and Natural Resources....
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