Code of Alabama

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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, ยง830.)...
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45-2-22.05
Section 45-2-22.05 Prohibited activities - Wholesaler. A wholesaler is prohibited from doing
the following: (1) Failing to devote reasonable efforts and resources, within supplier's designated
sales territory, to the sale and distribution of all the supplier's brands of wine which the
wholesaler has been granted the right to sell or distribute. (2) Selling or delivering wine
to a retail licensee located outside the sales territory designated to the wholesaler by the
supplier of a particular brand or brands of wine. Provided, however, during periods of temporary
service interruptions impacting a particular sales territory, a wholesaler who normally services
the impacted sales territory shall file with the board and give to the affected supplier written
notice designating the specific licensed wholesaler or wholesalers, not disapproved by the
supplier, who will service the sales territory during the period of temporary service interruption
and the approximate length of time for the...
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45-37-21.06
Section 45-37-21.06 Prohibited activities - Wholesaler. A wholesaler shall not: (1) Fail to
devote reasonable efforts and resources, within designated sales territory of the supplier,
to the sale and distribution of all the brands of wine of the supplier which the wholesaler
has been granted the right to sell or distribute. (2) Sell or deliver wine to a retail licensee
located outside the sales territory designated to the wholesaler by the supplier of a particular
brand or brands of wine. Provided, however, during periods of temporary service interruptions
impacting a particular sales territory, a wholesaler who normally services the impacted sales
territory shall file with the board and give to the affected supplier written notice designating
the specific licensed wholesaler or wholesalers, not disapproved by the supplier, who will
service the sale territory during the period of temporary service interruption and the approximate
length of time for the service interruption. Each...
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45-49-23.04
Section 45-49-23.04 Prohibited activities Wholesaler. A wholesaler is prohibited from doing
the following: (1) Failing to devote reasonable efforts and resources, within supplier's designated
sales territory, to the sale and distribution of all the supplier's brands of wine which the
wholesaler has been granted the right to sell or distribute. (2) Selling or delivering wine
to a retail licensee located outside the sales territory designated to the wholesaler by the
supplier of a particular brand or brands of wine. Provided, however, during periods of temporary
service interruptions impacting a particular sales territory, a wholesaler who normally services
the impacted sales territory shall file with the board and give to the affected supplier written
notice designating the specific licensed wholesaler or wholesalers, not disapproved by the
supplier, who will service the sale territory during the period of temporary service interruption
and the approximate length of time for the service...
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9-12-54.1
Section 9-12-54.1 Live saltwater bait dealers license. Before any person, firm, or corporation
engages in the taking, catching, transporting, or selling of live saltwater bait and the transporting
of dead saltwater bait for commercial purposes, he or she shall have in his or her possession
a live saltwater bait dealers license. "Live saltwater bait" shall be defined by
regulation promulgated by the Commissioner of the Department of Conservation and Natural Resources.
The license shall be sold and issued by the Department of Conservation and Natural Resources
to any live saltwater bait dealer upon payment of a fee of one hundred dollars ($100), which
shall entitle the person to sell live saltwater bait from a place of business and operate
one designated live bait catcher boat and one transport truck, or two hundred dollars ($200)
for the right to sell live saltwater bait from a place of business and operate two designated
live bait catcher boats and two transport trucks. Detailed...
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40-12-140
Section 40-12-140 Photographers and photograph galleries. Every photograph gallery or person
engaged in photography, when the business is conducted at a fixed location, shall pay the
following license tax: in cities and towns of 75,000 inhabitants and over, $25 for each fixed
location; In cities and towns of less than 75,000 and not less than 40,000 inhabitants, $15
for each fixed location; in cities and towns of less than 40,000 and not less than 7,000 inhabitants,
$10 for each fixed location; in cities and towns of less than 7,000 and in all other places
whether incorporated or not, $5 for each fixed location. The payment of such license tax shall
authorize the doing of business only in and throughout the county where paid. If the licensee
does business in any other county or counties, he shall pay an annual license tax of $5 for
each photographer in each additional county in which he does business. Each transient or each
traveling photographer having no fixed place of business in...
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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier
vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
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40-12-391
Section 40-12-391 License - Generally. (a) No person shall be licensed as a motor vehicle dealer
under Section 40-12-51, 40-12-62, or 40-12-169, nor shall any person engage in business as,
serve in the capacity of, or act as a new motor vehicle dealer, used motor vehicle dealer,
motor vehicle rebuilder, or motor vehicle wholesaler in this state, without first obtaining
a master dealer license as provided in this article and, if a new motor vehicle dealer or
a used motor vehicle dealer, a state sales tax number. (b) No person shall engage in the business
of buying, selling, exchanging, advertising, or negotiating the sale of new motor vehicles
unless he or she holds a valid master dealer license as a new motor vehicle dealer in this
state for the make or makes of new motor vehicles being bought, sold, exchanged, advertised,
or negotiated or unless a bona fide employee or agent of the licensee. (c) No person, other
than a motor vehicle dealer licensed under this article or a recorded...
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45-2-244.004
Section 45-2-244.004 Duties of cigarette wholesalers, jobbers, and retailers. (a) It shall
be the duty of each wholesale dealer or jobber who sells, stores, or delivers cigarettes to
retail sellers in this county to affix to each package of cigarettes sold or delivered in
the county the designated stamp. Each wholesaler or jobber who desires to do so may purchase
the stamps from the county commission of the county at a 10 percent discount on the entire
amount of sale when the purchases are made in quantities of one thousand dollars ($1,000)
or more. The discount allowed hereby will be compensation to the wholesale dealer or jobber
for the cost of affixing the stamp to the cigarettes and for the keeping of the records required
by this subpart. All other persons, except such wholesale dealers, or jobbers, must pay the
full face amount for stamps, and no person, wholesaler, jobber, or dealer, shall be entitled
to purchase any such number of the stamps as would cause the purchase price to...
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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman 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 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,
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 (not including, however,
bonds or other evidences of debts or stock, nor sales of...
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