40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer
as defined in this section and who does not pay the privilege license under Section
40-12-73 or the license permit under Section 40-25-19 shall pay an annual license tax
to the state of $30. The payment of one state license shall authorize such transient dealer
to engage in such business in any county in the state upon the payment of a county license
of $5 in each such county. When used in this section, the words "transient dealer"
shall be held to include any person or persons who shall be embraced in any of the following
classifications: All persons acting for themselves or as an agent, employee, salesman or in
any capacity for another, whether as owner, bailee or other custodian of goods, wares, and
merchandise and going from person to person, dealer to dealer, house to house or place to
place and selling or offering to sell, exchanging or offering to exchange, for resale by a
retailer, any goods,...
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45-9-243
Section 45-9-243 Annual license or privilege fees. (a) This section shall apply
only to Chambers County, Alabama, and to no other county. (b) As used in this section,
the following words and terms shall have the meanings hereby ascribed to them: "the county"
means Chambers County, Alabama; "person" includes any natural person, partnership,
corporation, firm, association, trust, estate, or other entity; "business" includes
all activities engaged in, or caused to be engaged in, by any person with the object of gain,
profit, benefit, or advantage, either direct or indirect to such person; "license or
privilege fee" shall not include any sales or use tax. (c) The purpose of this section
is to equalize the burden of taxation by authorizing the county commission to impose a license
or privilege fee upon persons now engaging in certain businesses without paying any license
fee or tax thereon to either the state or county and to generate additional revenue for the
county by imposing an...
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40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery
of tax. (a) Before any person, firm, or corporation shall engage in or carry on any business
or do any act for which a license by law is required, he, they, or it, except as otherwise
provided, shall pay to the judge of probate of the county in which it is proposed to engage
in or carry on such business or do such act, or to the commissioner of licenses or the state
Department of Revenue, as specified, the amount required for such license and shall comply
with all the other requirements of this title. (b) Upon the payment of the amount required
for said license and a fee of $1 herein provided for the issuance of such license and all
costs and fees and penalties which shall have accrued, or for which such person, firm, or
corporation shall have become liable in any proceedings commenced for the collection of such
license, or to enforce payment thereof, such probate judge, commissioner of licenses or...

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45-1-245
Section 45-1-245 Levy of tax. In Autauga County, in addition to all other taxes imposed
by law, the Autauga County Commission may levy a privilege or license tax in the amount prescribed
in this section 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 10 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 Autauga County outside of the corporate limits of the City of Prattville
and three percent of the charge within the corporate limits of the City of Prattville. (Act
2019-211, §1.)...
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40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal
or using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares,
or merchandise, other than to a merchant for resale, shall pay a privilege license tax to
the State of Alabama of $15 and $5 for the county in each county in which such transient vendor
or peddler does business for each vehicle. (b) Each itinerant vendor or peddler of merchandise,
other than tobacco products, medicines or household remedies or liquified petroleum products,
but including persons, firms, corporations, partnerships, or cooperatives whose principal
business is selling and distributing milk and dairy products, who operates on foot or uses
a vehicle solely for the purpose of transporting merchandise from house to house or place
to place but who does not use such vehicle for the display of merchandise or as a...
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45-26-246
Section 45-26-246 Levy of tax. In addition to all other taxes imposed by law, the Elmore
County Commission may levy a privilege or license tax in the amount prescribed in this section
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 a 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 Elmore County
equal to a percent in the corporate limits of each municipality levying a lodging tax and
a percent in the remainder of the county outside of the corporate limits of any municipality
levying a lodging tax so that the total lodging tax levied in each...
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45-8-241.01
Section 45-8-241.01 License requirements for door-to-door sales. (a) All persons engaged
in the business of selling products door-to-door for profit shall have a state transient business
license and a county business license issued by the commissioner of licenses as provided in
Section 45-8-241, and shall pay any license or privilege fee and any issuance fee required
therein. (b) The person or business shall apply for application to the commissioner of licenses
on forms provided by the commissioner. The application form shall require the applicant to
fully describe the nature of the business and type of products or services to be sold. (c)
Any person who is to be engaged in door-to-door sales shall provide to the commissioner his
or her full name, date of birth, driver's license, or other government issued identification
number, address, and the name and address of the business with which he or she is employed
as a door-to-door salesperson. The information collected shall be submitted...
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40-12-9
Section 40-12-9 Penalty for failure to take out license; selling throughout state under
one license. (a) It shall be unlawful for any person, firm, or corporation to engage in or
carry on any business, or do any act for which a license is required now or may hereafter
be by law, without having first paid for and taken out a license therefor in the manner in
this title provided. Any person who is convicted of failing to take out and pay for the license
required shall be fined not less than the amounts of all licenses required of him and, if
convicted for refusing to take out the license shall, on conviction, be fined not less than
the amount of the state and county license due by him and not more than $100 in addition thereto,
and may be sentenced to hard labor for the county for not more than six months, all fines
to be paid in money; and, when collected, two thirds shall be paid to the state and one third
to the county. (b) No person shall be allowed the privilege of selling...
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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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