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32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured
Housing Commission as a manufactured home retailer and engaged regularly in the business of
buying, selling, or exchanging manufactured homes in this state, and having an established
place of business. (2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED
AGENT. Each judge of probate, commissioner of licenses, director of revenue, or other county
official in this state authorized and required by law to issue motor vehicle license tags,
unless otherwise provided by law, who may perform his or her duties under this chapter personally
or through his or her deputies, or such other persons located in this state, as the department
may designate. The term shall also mean those dealers as herein defined who...
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40-12-252
Section 40-12-252 Basis of tax for trailers; permanent license plate. (a) The following
annual license taxes and registration fees are hereby imposed and shall be charged for each
trailer, other than manufactured homes, operated on the public highways of this state: (1)
For each privately owned utility trailer or travel trailer, which is not operated for hire,
lease, or rental, twelve dollars ($12). (2) For each utility trailer, rented or leased for
compensation of any kind or nature, fifteen dollars ($15). (3) For each truck or tractor trailer
or semitrailer, twenty dollars ($20); and provided, that any trailer or semitrailer used by
a farmer exclusively for transporting farm products to and from market or for transporting
the personal property of a farmer for his or her own use on the farm shall not be subject
to the license taxes and registration fees provided for in this section. Trailers of
any kind or description for hauling passengers for hire are prohibited by law and shall not...
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45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes
of this section, the term motor vehicle means a motor vehicle as defined in Section
40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall
County Commission outside of the corporate limits of any city in any part of which is located
in Marshall County having a city board of education may levy an additional annual fee of up
to twenty-five dollars ($25) on each motor vehicle registered from that area or otherwise
subject to ad valorem tax by the county in that area in the county unless specifically exempted
therefrom. (3) The governing bodies of the City of Arab and the City of Guntersville may each
respectively levy an additional annual fee of up to twenty-five dollars ($25) on each motor
vehicle registered within the corporate limits of the municipality which the governing body
of the municipality represents or is otherwise subject to ad valorem tax by the...
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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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45-48-241.30
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The
tax collector in Marshall County, with the approval of the county governing body, may issue
mobile home identification decals by mail, using the United States Postal Service, or its
successor, upon the written application of a resident/owner of a mobile home signed by the
resident/owner requesting the tax collector to issue the same by mail. (2) The fee for the
issuance by mail for the mobile home identification decals shall be the same fee charged in
Marshall County for the issuance of motor vehicle tags by mail. (b) The tax collector issuing
the mobile home identification decals under this section shall collect, prior to issuing
the same, all taxes, fees, and other charges as may be required by law to be collected by
the tax collector, and other charges on mobile home license tags and mobile home identification
decals and shall remit the same to the official charged by law with the duty of...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale
County, Alabama, outside the city limits of Florence, there is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected 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, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in 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 evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of
the license inspector to scrutinize the records and stubs kept in the office of the county
license department and also to examine the license records of each city or town located in
the county of which he or she has been appointed license inspector, and if it shall be reported
to the license inspector or come to his or her knowledge that any person, persons, firms,
or corporations have failed or refused to take out a license for a business or occupation
for which a license is required by the state, or have failed or refused to take out a license
for operating any motor vehicle or trailer for which license is required by law, the license
inspector shall thereupon cite such delinquent to appear before the license inspector at the
courthouse of the county in which the citation is issued and show cause why the license or
privilege tax required by law has not been paid, and at the same time shall file with...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County.
(b) As used in this section, state sales and use tax means the tax imposed by the state
sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke
County may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, farm machinery, and any parts of such machines or any motor vehicle, truck...
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45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there
is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, special county privilege or license taxes and excise taxes
paralleling, with like provisions in the county, such state taxes as are levied by the State
of Alabama by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of
Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended
on September 1, 1959, and as it existed on that date, in an amount equal to 33 and one-third
percent of the state levy, as follows: (1) 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 the gross sales, or gross receipts, as the case may be, as follows: a. Upon
every person, firm, or corporation (not including the State of Alabama or the Alabama...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, in addition to all other taxes of every kind now imposed by law, and shall
be collected 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 (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion 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),
for a period of 36 months, an amount equal to two percent, and thereafter...
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