Code of Alabama

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28-3-1
Section 28-3-1 Definitions. As used in this title, the following words shall have the
following meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES.
Any alcoholic, spirituous, vinous, fermented, or other alcoholic beverage, or combination
of liquors and mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise
alcoholic, and all drinks or drinkable liquids, preparations or mixtures intended for beverage
purposes, which contain one-half of one percent or more of alcohol by volume, and shall include
liquor, beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of
unincorporated enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES.
Except as otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt
or brewed beverage, or similar fermented malt liquor containing one-half of one percent or
more of alcohol by volume and not in excess of thirteen and nine-tenths percent...
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4-3-47
Section 4-3-47 Powers of authority generally. The authority shall have the following
powers, together with all powers incidental thereto or necessary to the discharge thereof
in corporate form: (1) To have succession by its corporate name for the duration of time (which
may be in perpetuity) specified in its certificate of incorporation; (2) To sue and be sued
in its own name in civil actions, excepting actions in tort against the authority; (3) To
adopt and make use of a corporate seal and to alter the same at pleasure; (4) To adopt and
alter bylaws for the regulation and conduct of its affairs and business; (5) To acquire, receive,
take and hold, whether by purchase, option to purchase, gift, lease, devise or otherwise,
property of every description, whether real, personal or mixed, whether in one or more counties
and whether within or without the corporate limits of any authorizing subdivision, and to
manage said property and to develop any property and to sell, exchange, lease or...
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40-23-6
Section 40-23-6 License required to engage in business; one-time surety bond. (a) If
any person shall engage in or continue in any business for which a privilege tax is imposed
by Section 40-23-2 as a condition precedent to engaging or continuing in such business,
the person shall apply for and obtain from the Department of Revenue a license to engage in
and to conduct such business for the current tax year upon the condition that the person shall
pay the taxes accruing to the State of Alabama under the provisions of this division; provided,
that no license shall be issued under the provisions of this division to any person who has
not complied with the provisions of this division, and no provision of this division shall
be construed as relieving any person from the payment of any license or privilege tax now
or hereafter imposed by law. (b)(1) Any person applying for an initial license or the renewal
of an expired or cancelled license on or after January 1, 2020, who is in the...
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40-12-221
Section 40-12-221 License required. If any person shall engage in or continue in any
business for which a privilege tax is imposed by Section 40-12-222 as a condition precedent
to engaging or continuing in such business, he shall apply for and obtain from the department
a license to engage in and to conduct such business for the current tax year upon the condition
that he shall pay the taxes accruing to the state under the provisions of this article; provided,
that no license shall be issued under the provisions of this article to any person who has
not complied with the provisions of this article, and 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 1971, 1st Ex. Sess., No. 96, p. 166, §4.)...
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45-42-200.05
Section 45-42-200.05 Business license. Before any person, firm, or corporation shall
engage in or carry on any business activity or other non-business activity in the county for
which a license is required by law, a license for such activity must be purchased from the
commissioner and he or she shall be entitled to charge a fee, not to exceed two dollars ($2)
for the issuance of such license, as shall be determined by the county commission. All costs,
fees, and penalties which shall have accrued or for which person, firm, or corporation shall
have become liable in any proceeding commenced for the collection of same shall be paid before
any such license is eligible for renewal. The commissioner shall issue the license countersigned
by him or her in the form and on the blank furnished to him or her by the State Department
of Finance which shall set forth and specify the name of the person, firm, or the corporation
applying therefor, the business or activity which it proposes to carry on...
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34-36-13
Section 34-36-13 License required; exemptions. (a) No person shall engage in the electrical
contracting business or perform work as a master or journeyman electrician unless such person
shall have received a license from the board or from the county or municipality where the
electrical contracting work is being performed; provided, however, the provisions of this
chapter shall not apply: (1) To the installation, construction, or maintenance of power systems
for the generation and secondary distribution of electric current constructed under the provisions
of the National Electrical Safety Code which regulates the safety requirements of utilities.
(2) To the installation, construction, maintenance, or repair of telephone or signal systems
by or for public utilities or their corporate affiliates, when such work pertains to the services
furnished by such utilities. (3) To any technician employed by a municipal franchised CATV
system. (4) To any master or journeyman electrician employed by...
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45-39-200.05
Section 45-39-200.05 Business licenses. Before any person, firm, or corporation shall
engage in or carry on any business or other activity in the county for which a license is
required by law, a license for the activity shall be purchased from the commissioner and he
or she shall be entitled to charge a fee of one dollar ($1) for the issuance of the license.
All costs, fees, and penalties which shall have accrued or for which such person, firm, or
corporation shall have become liable in any proceeding commenced for the collection of same
shall be paid before any license is eligible for renewal. The commissioner shall issue the
license countersigned by him or her in the form and on the blank furnished to him or her by
the State Department of Finance which shall set forth and specify the name of the person,
firm, or the corporation applying therefor, the business or activity which it proposes to
carry on thereunder, the address where it proposes to carry on the same, the time for which...

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45-49-244
Section 45-49-244 License or privilege fee. (a)(1) In Mobile County, the county commission
is hereby authorized to levy a license or privilege fee upon any person for engaging in any
business for which he or she is not required by law to pay any license or privilege fee or
tax to either the State of Alabama or the county. (2) When a person is engaged in more than
one business for one or more of which a license or privilege fee or tax is required to be
paid to the state or the county but for one or more of which no license or privilege tax is
required to be paid to the state or county, the county commission shall have the authority
to levy a license or privilege fee upon that business, or those businesses, for engaging in
which such person is not required to pay any license or privilege tax to the state or county.
Nothing herein shall be construed to cause a person engaged in the operation of farming of
any type to have to pay additional business or privilege fees. (b) The fees hereby...
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40-12-1
Section 40-12-1 Change of place of business. When a person has obtained a license to
engage in or carry on any business, employment, or profession at any definite place in a county
or city in Alabama and desires to remove to any other place within the same county or city
where the license was granted and wishes his license altered accordingly, the probate judge
who originally issued such license shall make such alteration, which alteration shall be shown
on the license records of the probate judge's office; provided, that no license shall be altered
to change a place of business to a location requiring a higher license than originally paid.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §830.)...
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40-21-124
Section 40-21-124 License. If any person after February 1, 1990 shall engage in or continue
in any business for which a tax is imposed by this article, as a condition precedent to engaging
or continuing in such business, the person shall apply for and obtain from the Department
of Revenue of the State of Alabama a license to engage in and to conduct the business of furnishing
cellular telecommunication services for the then current tax year upon the condition that
he or she shall pay the taxes accruing to the State of Alabama under the provisions of this
article. No license shall be issued under the provisions of this article to any person who
shall not have complied with the provisions of this article, and 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 1990, No. 90-97, p. 104, §2(e); Act 99-399, p. 663,
§1.)...
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