22-6-165
Section 22-6-165 Regional care organizations exempt from certain license fees. Any provision
of law to the contrary notwithstanding, regional care organizations, as defined in Section
22-6-150, are exempt from the payment of any and all state, county, and municipal license
fees, including any business privilege or license tax heretofore or hereafter levied by the
State of Alabama or any county or municipality of the state. The exemptions provided by this
section shall not extend to the individual health care providers who are members of the regional
care organization. (Act 2015-349, §1.)...
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22-6-237
Section 22-6-237 Exemption from certain fees and taxes. Any other provision of law to the contrary
notwithstanding, integrated care networks as defined in this article are exempt from the payment
of any and all state, county, and municipal license fees, including any business privilege
or license tax heretofore or hereafter levied by the State of Alabama or any county or municipality
thereof. The exemptions provided by this section shall not extend to the individual health
care providers who are members of the integrated care networks. (Act 2015-322, §19.)...
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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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40-26A-2
Section 40-26A-2 Tax levied; amount. (a) In addition to any and all other taxes imposed by
law, there is hereby levied, upon every person engaged in the business of operating a dog
race track in the State of Alabama, a privilege tax of one percent of the pari-mutuel pool
on all pari-mutuel races. (b) In addition to the tax levied by subsection (a) and in addition
to any and all other taxes imposed by law, there is hereby levied, upon every person engaged
in the business of operating a dog race track in the State of Alabama, a privilege tax of
one percent of the pari-mutuel pool on all pari-mutuel races requiring the selection of three
or more racers; provided that the commission received by said operator, after deducting local
taxes in effect on September 28, 1988, shall not be reduced below the amount that said operator
received prior to the imposition of this tax. (c) Notwithstanding the provisions of any local
or general act to the contrary, any dog race track licensee authorized to...
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40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed by
law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds derived
by the lessor from the lease or rental of tangible personal property; provided, that the privilege
or license tax on each person engaging or continuing within this state in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer
shall be at the rate of one and one-half percent of the gross proceeds derived by the lessor
from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house
trailer; provided further, that the tax levied in this article shall not apply to any leasing
or rental, as lessor, by the state, or any municipality or county in the...
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40-21-84
Section 40-21-84 Utility license required. Any person regularly engaging in any business for
which a privilege tax is imposed by Section 40-21-82 shall apply for and obtain from the department
a license to engage in and to conduct the business of furnishing utility services for the
then current tax year. Such license shall be granted upon the condition that the applicant
must pay all taxes accruing to the State of Alabama under the provisions of this article;
provided, however, that no such license shall be issued to any person who has not complied
with the provisions of this article. No provision of this article shall be construed as relieving
any person from the payment of any license or privilege tax now or hereafter imposed by law.
(Acts 1969, Ex. Sess., No. 21, p. 46, §6; Acts 1992, No. 92-623, p. 1466, §5.)...
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45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special privilege
or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing
within Greene 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 sales of each
business, and when his or her books are not so kept he or she shall pay the tax as retailer,
on he gross sales of the business. (2) Upon every person,...
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11-51-122
Section 11-51-122 Insurance companies - Provision of statement of gross premiums, etc., and
payment of license tax; effect of failure to file statement or pay tax. On or before March
1 of each year, each insurance company which did any business in any municipality in this
state during any part of the preceding year shall, if a license or privilege tax is imposed
by said municipality on such insurance company, furnish the mayor or a revenue official, of
such municipality a statement in writing duly certified showing the full and true amount of
gross premiums received during the preceding year as provided under this article and shall
accompany such statement with the amount of license tax due according to Sections 11-51-120
and 11-51-121. Failure to furnish such statement or to pay such sum shall subject the company
and its agents to such penalties as the ordinance of such municipality may prescribe for doing
business therein without a license. (Acts 1935, No. 194, p. 256; Code 1940, T....
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40-12-40
Section 40-12-40 Who must procure state and county licenses. Every person, firm, company, corporation
or association, receiver or trustee, but not a governmental subdivision, engaged in any business,
vocation, occupation, calling, or profession herein enumerated or who shall exercise any privilege
hereinafter described for which a license or privilege tax is required shall first procure
a state license, and a county license when so required, and shall pay for the same or shall
pay for the exercise of such privilege the amounts hereinafter provided, and comply with all
other provisions of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §450.)...

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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...
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