40-1-7
Section 40-1-7 Liability of agents for taxes. When taxes are levied on the gross or net receipts
of any person, company, corporation, or association doing business in this state by any agent,
such agent shall be personally liable for such taxes, and the tax collector may collect the
same from such agent by garnishment or by the seizure and sale of any personal property belonging
to him, as if such taxes were assessed against him. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §887.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-7.htm - 793 bytes - Match Info - Similar pages

40-12-99
Section 40-12-99 Engineers. Each person practicing for the public the profession of civil,
electrical, mining, mechanical, or radio engineering shall pay an annual license tax of $20
to the state, but no license shall be paid to the county. If such business is conducted as
a firm or corporation in which more than one engineer is engaged, each engineer so engaged
shall pay a license tax of $20. No such engineer shall be required to pay this license tax
until after he has practiced his profession for two years in this state or elsewhere. An engineer
who is an employee of the state or of any county or municipality at a fixed salary and who
engages in no other engineering work for compensation is not subject to this license tax when
so employed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §522.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-99.htm - 1K - Match Info - Similar pages

40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-104.htm - 4K - Match Info - Similar pages

45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-243.htm - 6K - Match Info - Similar pages

45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-245.htm - 6K - Match Info - Similar pages

40-17-332
Section 40-17-332 Licenses required. (a) Each person engaged in business in this state as a
supplier shall first obtain a supplier's license. The fee for a supplier's license is two
hundred dollars ($200). A supplier engaged in business in this state will be deemed a permissive
supplier with respect to its transactions outside of this state and will have all of the responsibilities
and obligations applicable to a permissive supplier as covered in this article. (b) A person
who elects to collect the tax imposed by this article as a supplier and who meets the definition
of a permissive supplier may obtain a permissive supplier's license. Application for or possession
of a permissive supplier's license does not in itself subject the applicant or licensee to
the jurisdiction of this state for a purpose other than administration and enforcement of
this article. (c) Each terminal operator other than a supplier licensed under subsection (a)
engaged in business in this state as a terminal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-332.htm - 4K - Match Info - Similar pages

40-21-103
Section 40-21-103 Exclusions. The storage, use, or other consumption of utility services in
the State of Alabama is hereby specifically excluded from the tax herein levied: (1) Whenever
the State of Alabama is prohibited from taxing such storage, use, or consumption under the
Constitution or laws of the United States of America or the Constitution of the State of Alabama;
(2) Whenever any tax relating to the sale, use, storage, or consumption of said utility services
shall be levied under the provisions of Article 2 of Chapter 23 of this title, or under the
provisions of Sections 40-23-1 through 40-23-36 or the Alabama Transaction Tax Act of 1992
if enacted into law; (3) Whenever the purchase of said utility services shall have been at
a wholesale sale; (4) Whenever electricity, natural gas, or domestic water shall have been
used or consumed directly in or for the production, generation, processing, storage, delivery,
or transmission of electricity, natural gas, or domestic water; (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-103.htm - 2K - Match Info - Similar pages

40-23-101
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured
homes, etc.; additional receipts and taxes collected. (a) There is hereby levied and shall
be collected as herein provided a sales tax upon every person, firm, or corporation purchasing
within this state, other than at wholesale, any automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed with the judge
of probate of any county in this state from any person, firm or corporation that is not a
licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers, trailers,
semitrailers, or travel trailers in an amount equal to two percent of the purchase price.
(b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided
for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the amount
equal to two percent of the purchase price on the sale of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-101.htm - 2K - Match Info - Similar pages

40-23-3
Section 40-23-3 Exclusion of certain municipal privilege license taxes. Municipal privilege
license taxes which are levied and collected by the application of a flat percentage rate
of gross sales, or gross receipts from sales, and which are passed on directly by the licensee-seller
to the purchaser-consumer shall be excluded from gross sales, or gross receipts, as the case
may be, in the computation of the sales tax levied by this state, under the provisions of
this division. (Acts 1961, No. 652, p. 790; Acts 1962, Ex. Sess., No. 140, p. 181.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-3.htm - 852 bytes - Match Info - Similar pages

45-2-260
Section 45-2-260 Regulation of setbacks. (a) This section shall apply only to Baldwin County.
(b) The Baldwin County Commission, through the county planning and zoning commission, shall
regulate the construction setback from the centerline of any state or county public road or
highway located outside the corporate limits of a municipality in Baldwin County. (c) The
provisions of this section do not apply to poles, facilities, structures, water, gas, sewer,
electric, telephone, bill boards, or utility lines or other facilities of public utilities.
(d) The construction setback from any state or county public road or highway shall vary according
to the highway functional classifications submitted by the Baldwin County Commission and approved
by the Federal Highway Administration for Baldwin County. (e) The functional classifications
and the construction setbacks required for each classification are established as follows:
(1) Principal arterials require a 125 foot setback from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-260.htm - 2K - Match Info - Similar pages