45-11-200
Section 45-11-200 Renewal by mail. In Chilton County, the judge of probate may mail an application
for renewal of business licenses to those persons to whom a license has been previously issued
and may require the renewal forms be returned prior to the expiration date of the license.
The renewal forms may be in postcard form and contain sufficient information to adequately
identify and process the renewal. The signature of the licensee and proper remittance shall
constitute sufficient authority for the judge of probate to issue the license and return to
the licensee by mail. There is established a fee to be entitled "Mail Order Fee,"
the amount of which shall be established by the county commission to pay the cost of the mailing
procedure herein provided. The fee shall be collected by the judge of probate at the time
of issuance and paid to the general fund of the county. (Act 92-384, p. 785, §1.)...
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45-2-244.185
Section 45-2-244.185 Recordkeeping. It shall be the duty of every person engaging or continuing
in any business for which a privilege or license tax is imposed hereby to keep and preserve
suitable records of the gross proceeds of any such business and such other books or accounts
as may be necessary to determine the amount of tax for which he or she is liable hereunder.
It shall be the duty of every person to keep and preserve for a period of three years, all
invoices of gross proceeds, proceeding or accruing from the leasing or renting herein taxed
and all such books, invoices, and other records shall be open for examination at any time
by the county commission or its agent. Any person leasing, who in addition leases for releasing,
shall keep his or her books so as to show separately the gross proceeds of leasing for releasing.
Each occurrence of a failure to keep records or allow examination thereof shall constitute
a separate offense. Any person who shall fail to keep records as...
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45-28-243
law, a privilege or license tax upon every person, firm, or corporation engaging in the business
of renting or furnishing any room or rooms, lodging, or accommodations to transients in any
hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in an amount
of two percent of the charge for such room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in such room.
There is exempted from the tax levied under this section any taxes on rentals or services
under Division 1, commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The
tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous
days or more in any place. (b) Municipal privilege license taxes which are levied and collected
by the application of a flat percentage rate on gross sales or gross...
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45-30-241.04
Section 45-30-241.04 Reports to the commission. Within 30 days after the effective date of
the levy of the tax authorized by this part, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Franklin County shall make a report
on blanks furnished under Section 45-30-241.02 to the Franklin County Commission, showing
the place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline or motor fuel within Franklin County, which information
shall be entered by the Franklin County Commission on a book kept for that purpose. Should
such distributor, storer, or retail dealer move his or her place of business from one business
address to another such distributor, storer, or retail dealer shall within 30 days thereafter
notify the Franklin County Commission of such removal giving the former place and post office
address and also the place and post office address to which his or...
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45-30-242
every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation
engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations
to transients in any hotel, motel, inn, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in an amount of one dollar ($1)
on the charge for the room, rooms, lodgings, or accommodations, including the charge for use
or rental of personal property and services furnished in the room; provided, however,
that there is exempted from the tax authorized to be levied under this section any rentals
or services taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter
23 of Title 40. The tax shall not apply to tourist camps, tourist cabins, campgrounds, or
to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more
in any place. (c) The tax authorized to be levied shall be...
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45-36-243.04
Section 45-36-243.04 Report of business address. Within 30 days after any tax shall have been
levied under authority of this part every distributor, storer, or retail dealer engaged in
the sale or withdrawal of gasoline or motor fuel, as herein defined, in Jackson County shall
make a report on blanks furnished under Section 45-36-243.01 to the county commission of such
county, showing the place and post office address at which he or she is engaged in the business
of distributor or storer or retail dealer in gasoline or motor fuel, as herein defined, within
Jackson County, which information shall be entered by the county commission of the county
on a book kept for that purpose, and should such distributor, storer, or retail dealer move
his or her place of business from one business address to another such distributor, storer,
or retail dealer shall within 30 days thereafter notify the county commission of such removal,
giving the former place and post office address and also the place...
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45-39-243.04
Section 45-39-243.04 Reports to the commission. Within 30 days, after the effective date of
the levy of the tax authorized by this part, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Lauderdale County shall make a report
on blanks furnished under Section 45-39-243.02 to the Lauderdale County Commission, showing
the place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline or motor fuel within Lauderdale County, which information
shall be entered by the Lauderdale County Commission on a book kept for that purpose. Should
the distributor, storer, or retail dealer move his or her place of business from one business
address to another the distributor, storer, or retail dealer shall within 30 days thereafter
notify the Lauderdale County Commission of the removal giving the former place and post office
address and also the place and post office address to which...
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45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There is created
within the office of the Judge of Probate of Bibb County a license division which shall issue
all motor vehicle licenses and titles. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
the stationery, forms, and supplies furnished pursuant to law by the State Department of Finance
or state Comptroller. The county commission shall also provide clerks and other assistants
for the judge of probate as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The judge of probate shall have authority
to employ clerks and other assistants and to fix their compensation, subject to and in accordance
with the personnel policies and procedures of Bibb County concerning county employees. The
compensation of the clerks and assistants shall be paid out of...
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45-43-244.04
Section 45-43-244.04 Report of business address. Within 30 days after the effective date of
the levy of the tax levied under this part, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Lowndes County shall make a report
on blanks furnished under Section 45-43-244.01 to the Lowndes County Commission, showing the
place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline or motor fuel within Lowndes County, which information
shall be entered by the Lowndes County Commission on a book kept for that purpose, and should
such distributor, storer, or retail dealer move his or her place of business from one business
address to another such distributor, storer, or retail dealer shall within 30 days thereafter
notify the Lowndes County Commission of such removal giving the former place and post office
address and also the place and post office address to which his or...
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45-9-84
shall constitute sufficient authority for the judge of probate to issue such license and return
to the licensee by mail. There is hereby established a fee to be entitled "Mail Order
Fee" which shall be in the amount of two dollars ($2) to pay the cost of the mailing
procedure herein provided, and such fee shall be collected by the judge of probate at the
time of issuance and paid over to the general fund of the county as are other fees and commissions.
(h) In Chambers County, when a personal check given for a motor vehicle license is
found to be noncollectible for any reason, the judge of probate shall notify the revenue officer
who shall make a reasonable attempt to retrieve the motor vehicle license in question. In
the event the motor vehicle license cannot be retrieved, the revenue officer shall so state
and the statement shall constitute authorization for the judge of probate to void the motor
vehicle license. Once the motor vehicle license has been voided, the judge of...
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