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40-19-3
Section 40-19-3 Tax imposed; constitutes debt collectible by civil action. Every motor
carrier of persons for hire traversing the highways of the state, subject to the provisions
of an act known as the Alabama Motor Carrier Act of 1939 [Chapter 3 of Title 37], shall pay
to the State of Alabama into the fund of the state Department of Revenue as contribution to
the maintenance, repair, and policing of public highways for each mile actually operated within
the state on such public highways, whether such vehicle is loaded or empty, a mileage tax
of one-fourth cent per mile on all passenger vehicles with a seating capacity of not less
than nine nor more than 16 passengers; a mileage tax of one-half cent per mile on all passenger
vehicles with a seating capacity of not less than 17 nor more than 21 passengers; a mileage
tax of three-fourths cent per mile on all passenger vehicles with a seating capacity of not
less than 22 nor more than 25 passengers; and a mileage tax of one cent per mile...
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8-20-4
Section 8-20-4 Unfair and deceptive trade practices. Notwithstanding the terms, provisions,
or conditions of any dealer agreement or franchise or the terms or provisions of any waiver,
prior to the termination, cancellation, or nonrenewal of any dealer agreement or franchise,
the following acts or conduct shall constitute unfair and deceptive trade practices: (1) For
any manufacturer, factory branch, factory representative, distributor, or wholesaler, distributor
branch, or distributor representative to coerce or attempt to coerce any motor vehicle dealer
to do any of the following: a. To accept, buy, or order any motor vehicle or vehicles, appliances,
equipment, parts, or accessories therefor, or any other commodity or commodities or service
or services which such motor vehicle dealer has not voluntarily ordered or requested except
items required by applicable local, state, or federal law; or to require a motor vehicle dealer
to accept, buy, order, or purchase such items in order to...
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37-3-4
Section 37-3-4 Exemptions. (a) This chapter shall not be construed to apply to: (1)a.
School buses or other motor vehicles which are owned by county boards of education or under
contract with county boards of education, regardless of whether or not the school buses and
other motor vehicles are being used exclusively for the transportation of school children
and school teachers to and from school and provided the school buses and other motor vehicles
do not take on passengers for fare on a certificated route. b. Motor vehicles for hire while
operating wholly within the limits of a city or incorporated town or within the police jurisdiction
thereof, or between two or more incorporated towns or cities whose city limits join or are
contiguous or whose police jurisdictions join or are contiguous. c. Motor vehicles while used
in the transportation of property when the owner of the vehicle is legally and regularly engaged
in the business of selling such property and is the owner and has the...
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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger
carrier vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
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40-12-391
Section 40-12-391 License - Generally. (a) No person shall be licensed as a motor vehicle
dealer under Section 40-12-51, 40-12-62, or 40-12-169, nor shall any person engage
in business as, serve in the capacity of, or act as a new motor vehicle dealer, used motor
vehicle dealer, motor vehicle rebuilder, or motor vehicle wholesaler in this state, without
first obtaining a master dealer license as provided in this article and, if a new motor vehicle
dealer or a used motor vehicle dealer, a state sales tax number. (b) No person shall engage
in the business of buying, selling, exchanging, advertising, or negotiating the sale of new
motor vehicles unless he or she holds a valid master dealer license as a new motor vehicle
dealer in this state for the make or makes of new motor vehicles being bought, sold, exchanged,
advertised, or negotiated or unless a bona fide employee or agent of the licensee. (c) No
person, other than a motor vehicle dealer licensed under this article or a recorded...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-391.htm - 3K - Match Info - Similar pages
40-19-1
Section 40-19-1 Definitions. The following words, terms and phrases, when used in this
chapter, shall have meanings ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) VEHICLE TRANSPORTING PROPERTY. A straight truck
with two axles, a trailer, a truck semitrailer with three axles, and a straight truck with
three axles. (2) MOTOR CARRIER. Any person, firm, partnership, association, joint stock company,
corporation, lessee, trustee, or receiver appointed by any court controlling, operating, or
managing any motor vehicle used for the transportation of persons or property for hire. (3)
DEPARTMENT. The Department of Revenue of the State of Alabama. (4) COMMISSIONER. The Commissioner
of Revenue of the State of Alabama. (5) TAXPAYER. Any person, firm, partnership, association,
joint stock company, corporation, lessee, trustee, or receiver appointed by any court liable
for taxes under this chapter. (6) PERSON. Any individual, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-19-1.htm - 2K - Match Info - Similar pages
40-12-246
Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles
transporting passengers for hire. (a) The following annual license taxes and registration
fees are hereby imposed and shall be charged on each automobile, motor bus or other motor
vehicle, other than motor vehicles subject to the license provided for in subsection (c) of
this section, used on public highways in this state for transporting passengers paying
fare or for hire: With a seating capacity of five persons or less, $47.50; With a seating
capacity of more than five persons and not exceeding 10 persons, $60; With a seating capacity
of more than 10 persons and not exceeding 15 persons, $85; With a seating capacity of more
than 15 persons and not exceeding 20 persons, $110; With a seating capacity of more than 20
persons and not exceeding 40 persons, $160; With a seating capacity exceeding 40 persons,
$210; provided, that the Commissioner of Revenue of Alabama is hereby authorized and directed
to...
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40-17-160
Section 40-17-160 Flat fee on vehicles using liquefied petroleum gas or natural gas
as fuel; applicability of additional excise tax. (a) In lieu of an excise tax on liquefied
petroleum gas used to propel motor vehicles over the highways of this state, there is hereby
levied an annual flat fee on the following classes of vehicles which require a motor vehicle
license using liquefied petroleum gas as fuel. For all other purposes other than the excise
tax, the term "liquefied petroleum gas" shall be included with the term gasoline
as defined in Section 40-17-322: Class 1. Passenger automobiles, vans, and trucks and
pickups under one ton...$75.00 Class 2. Recreational vehicles and vans and trucks one ton
or over but with a rear axle carrying capacity of less than 14,000 pounds...$85.00 Class 3.
Bobtail trucks and equivalent vehicles to be defined as any other vehicle having the capacity
of carrying a loaded rear axle weight of 14,000 pounds or more...$150.00 Class...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-160.htm - 1K - Match Info - Similar pages
37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city
or town in this state shall have the right by proper ordinance to tax and collect reasonable
privilege license fees or taxes from any motor bus terminal or any person operating any terminal
or station facilities for transportation of passengers, property or express transported by
motor carrier and any motor carrier as defined by this chapter where such motor carrier does
business in said city or town by receiving passengers or freight for transportation for hire
between said city or town and another point in Alabama; provided, that said privilege license
or tax shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000
inhabitants, that said privilege license or tax shall not exceed the sum of $100.00 in incorporated
cities or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license
or tax shall not exceed the sum of $200.00 in incorporated cities or...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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