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45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption by the
Lowndes County Commission, every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-247.01.htm - 2K - Match Info - Similar pages
45-46-84.24
Section 45-46-84.24 Payment of tax prerequisite to issuance or transfer of license; certificate
of assessment. To prevent motor vehicles from escaping taxation and to provide for a more
efficient procedure for assessment and collection of taxes due on same, no licenses shall
be issued to operate motor vehicles on the public highways of this state, nor shall any transfer
be made by the judge of probate until the ad valorem tax on such vehicles shall have been
paid to the county for the preceding year as evidenced by receipts from the judge. Every person,
firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle
on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation
purposes to the judge of probate who shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the taxes shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-84.24.htm - 1K - Match Info - Similar pages
45-47-245.01
Section 45-47-245.01 Tax to be added to sales price of tobacco products. Upon September 1,
1988, every person, firm, corporation, club, or association that sells or stores or receives
for the purpose of distribution in Marion County any cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products shall add the amount of the license or privilege tax levied and
assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, it being the purpose and intent of this provision that the tax levied is, in fact,
a levy on the consumer with the person, firm, corporation, club, or association, who sells
or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, acting merely as agent for the collection of the tax.
The dealer, storer, or distributor shall state the amount of the tax separately from the price
of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-245.01.htm - 2K - Match Info - Similar pages
45-49-40.18
Section 45-49-40.18 Enforcement of other sanitation provisions; employment of maid or porter;
penalties; oath of commissioners. (a) Nothing contained in this part shall be construed to
prevent the Department of Public Health or any local board of health or other board or body,
exercising the powers of such local boards, from enacting and enforcing ordinances, codes,
rules, and regulations pertaining to sanitation in barber shops, in excess of this part, for
which authority they have been or may be granted by law. (b) No owner or manager of a barber
shop or barber college shall employ any person as a maid or porter unless the person has on
file a health certificate signed by a licensed practicing physician stating that the employee
is free from any communicable or contagious disease or from a venereal disease. (c) Any person
violating this part shall upon conviction be punished by a fine or not less that fifty dollars
($50) and not more than one thousand dollars ($1,000), or by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-40.18.htm - 2K - Match Info - Similar pages
9-12-125
Section 9-12-125 Licenses for selling, brokering, processing, etc., fresh or frozen seafood.
Any person, firm, or corporation who engages in the selling, brokering, trading, bartering,
or processing of any fresh or frozen seafood, whether on a consignment basis or otherwise,
is a seafood dealer and shall purchase a seafood dealer's license for a fee of two hundred
dollars ($200) for Alabama residents domiciled for a period of more than one continuous year
immediately preceding date of issuance and four hundred dollars ($400) for nonresidents except
for residents of states which charge Alabama residents in excess of four hundred dollars ($400)
for the activity, in which case it shall be the amount the other state charges. To obtain
the license, all entities other than brokers shall have and present proof of a business license
from the location of the business, a tax identification number, and the appropriate seafood
processing health permit. This license is not required by nonresident...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-125.htm - 3K - Match Info - Similar pages
28-3-192
Section 28-3-192 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
licensee to sell, give away or otherwise dispose of beer taxable under this article within
this state on which the taxes required by this article have not been paid within 10 days after
the date upon which they were due. (2) For any wholesale beer licensee to fail to keep for
a period of at least three years, complete and truthful records covering the operation of
his license and particularly showing all purchases and sales of beer and the name and address
of the vendor or vendee, or to refuse the governing authority of any county or municipality
in which beer sales are made or any authorized employee or agent of the county or municipality,
access to such records or the opportunity to make inspection, examination, audit or copies
of the same when the request is made at any time during which the licensed premises are open
for the transaction of business. (3) For any wholesale beer licensee to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-192.htm - 2K - Match Info - Similar pages
32-7A-12
Section 32-7A-12 Suspension of registration. (a) The department shall suspend the vehicle registration
of any motor vehicle determined to be in violation of Section 32-7A-4, including any motor
vehicle operated in violation of Section 32-7A-16 by an operator other than the owner of the
vehicle. Neither the fact that, subsequent to the date of verification or violation, the owner
acquired the required liability insurance policy nor the fact that the owner terminated ownership
of the motor vehicle shall have any bearing upon the required suspension. (b) The registration
of any motor vehicle registered in this state shall be suspended upon the department receiving
notice of the conviction of the operator of the motor vehicle in another state of an offense
which, if committed in this state, would constitute a violation of Section 32-7A-4. Until
it is terminated, any suspension under this chapter shall remain in force even if the registration
is renewed or a new registration is acquired for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7A-12.htm - 7K - Match Info - Similar pages
34-21A-12
Section 34-21A-12 Licenses. (a) The board shall establish the following types of licenses:
(1) A basic level installer license. (2) An advanced level I installer license. (3) An advanced
level II installer license. (4) A manufacturer's license. (5) A pumper license. (6) A portable
toilet license. (b) A person shall first obtain a basic level installer license before qualifying
for an advanced level installer license. Additional areas of qualification and license levels
may be established by the board based on future evaluations of industry needs and technology
advancements. (c) Licenses issued by the board shall be recognized as evidence of qualification
and knowledge of the licensee by the Alabama Department of Public Health and county or local
health authorities, and no other additional level of qualification or certification or other
requirement shall be required by the Alabama Department of Public Health or any county or
local health authorities for those persons engaged in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-21A-12.htm - 6K - Match Info - Similar pages
35-8B-3
Section 35-8B-3 Sale and distribution of alcoholic beverages within district. (a) If a majority
of the board of control of a community development district formed under Section 35-8B-1(a),
(b), or (d) consents to and approves the sale and distribution of alcoholic beverages within
the district, it shall be lawful to sell and distribute alcoholic beverages in the community
development district in the following manner and subject to the following terms, definitions,
and conditions: (1) Upon being licensed by the Alabama Alcoholic Beverage Control Board, alcoholic
beverages may be sold by the club of the district to members and their guests for on-premises
consumption only. The club shall be licensed to sell alcoholic beverages to its members and
their guests as a club liquor retail licensee by the Alabama Alcoholic Beverage Control Board,
upon the club's compliance with the provisions of the alcoholic beverage licensing code and
the regulations made thereunder. The original application...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8B-3.htm - 6K - Match Info - Similar pages
40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
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