40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale
to Retail Accountability Program or "WRAP". (b) For the purpose of this article,
the following words shall have the following meanings: (1) DEPARTMENT. The State Department
of Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal Revenue
Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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20-2-190
or common ingredients in the illegal manufacture of methamphetamine or other illegal or dangerous
drugs are available for sale. Education, prevention, and training programs also may be targeted
to law enforcement, prosecutors, the judiciary, students, or that may further serve to protect,
educate, and inform the public. The programs may be administered by the Alcoholic Beverage
Control Board in conjunction with its program to restrict access to tobacco products by minors
pursuant to Chapter 11, Title 28. The programs may be further
administered by any law enforcement drug abuse and violent crime task force, the Alabama Department
of Education, a licensed private drug education or prevention entity approved by the ADATF,
or any other governmental or quasi-governmental agency or entity partnering with the ADATF
to serve the purposes of this article. The Alabama Department of Public Health, ADATF,
and the Alabama State Board of Education, shall enter into a memorandum of understanding...

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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses
provided for by Chapter 3A of this title and by Section 28-3-194, and
any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal
and county licenses, there is hereby levied a privilege or excise tax on every person licensed
under the provisions of Chapter 3A who sells, stores, or receives for the purpose of
distribution, to any person, firm, corporation, club, or association within the State of Alabama
any beer. The tax levied hereby shall be measured by and graduated in accordance with the
volume of sales by such person of beer, and shall be an amount equal to one and six hundred
twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional
part thereof. (b) Collection. The tax levied...
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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...
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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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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section
have the meanings respectively ascribed to them in Article 1 except where the
context herein clearly indicates a different meaning. In addition, the following words, terms,
and phrases where used in this section shall have the following respective meanings except
where the context clearly indicates a different meaning: (1) STATE SALES TAX STATUTES.
Article 1 of Chapter 23 of Title 40, which levies
a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which
expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to
affect, the administration of Article 1 and the incidence and collection of
the tax imposed...
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45-6-242
of funds. (a) The following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) "County" means Bullock County in the State of Alabama. (2) "Commissioner"
means the Commissioner of Revenue of the state. (3) "State Department of Revenue"
means the Department of Revenue of the state. (4) "State" means the State of Alabama.
(5) "State sales tax statutes" means Division 1 of Article 1
of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect,
the administration of Division 1 and the incidence and collection of the taxes imposed
therein. (6) "State sales tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40,...
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11-51-90
maintain a physical location within the municipality, there are normally zoning and building
code approvals required prior to the issuance of a business license. In certain instances,
a business may simply be required to register with the municipality to create a mechanism
for the reporting and payment of any tax liabilities. If that is the case, you will be provided
the materials for that registration process. The completion and submission of this form does
not guarantee the approval or subsequent issuance of a license to do business. Any prerequisites
for a particular type and location of the business must be satisfied prior to licensing. SHOULD
THERE BE ANY QUESTIONS CONCERNING THE COMPLETION OF THIS FORM OR THE LICENSING AND/OR REGISTRATION
PROCESS, PLEASE CALL THE NUMBER ON THE FRONT OF THIS FORM TO OBTAIN MORE DETAILED EXPLANATION.
(Code 1907, §1339; Acts 1909, No. 121, p. 121;
Code 1923, §2154; Code 1940, T. 37, §735; Acts 1994,
No. 94-644, §1; Act 2006-586, p. 1548, §2.)...
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40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this
Act 2018-539, the following terms shall have the respective meanings ascribed to them:
(1) DEPARTMENT. The Alabama Department of Revenue. (2) MARKETPLACE FACILITATOR. A person
that contracts with marketplace sellers to facilitate for a consideration, regardless of whether
deducted as fees from the transaction, the sale of the marketplace seller's products through
a physical or electronic marketplace operated by a person, and engages: a. Either directly
or indirectly, through one or more affiliated persons in any of the following: 1. Transmitting
or otherwise communicating the offer or acceptance between the purchaser and marketplace seller;
2. Owning or operating the infrastructure, electronic or physical, or technology that brings
purchasers and marketplace sellers together; 3. Providing a virtual currency that purchasers
are allowed or required to use to purchase products from the marketplace seller; or 4....

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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used
in this section shall have the meaning ascribed to them below, unless the context clearly
indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing,
storing, or withdrawing from storage in Blount County for any use, gasoline, kerosene, or
diesel fuel as defined by this section;...
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