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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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40-12-87
Section 40-12-87 Cottonseed oil mills, cotton mills, factories, etc. Every person operating
a cottonseed oil mill; cotton mill; cloth mill; towel factory; garment factory; yarn mill;
hosiery mill; peanut mill; peanut oil mill; peanut shelling plant; paper mill; pulp mill;
mill manufacturing sheeting, rugs, bags, hats, cement, carpets, lime, plaster, soap, chemical,
acid (other than fertilizer) explosive; and all mills manufacturing any finished or semifinished
products of tobacco, thread, yarn, cloth, fur, felt, nylon, paper, jute, rubber, iron, iron
ore, copper, brass, tin, coal, coke, sand, cement, glass, clay, slag, aluminum, bauxite, ore,
grain, other than what is commonly called a grist mill, oats, corn, rye, synthetic rubber,
stone, oil, crude oil, tar, resin, asphalt, paraffin, plastics, fibers, straw, cellulose,
or other factory where materials are woven, made, or assembled shall pay the following license
tax: $10 where the investment for plant, equipment, supplies, and...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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11-51-93
to be paid with the license form if the business license tax and any assessed penalties are
not paid within 30 days of the due date prescribed in the preceding sentence. Such penalties
shall not be cumulative. (c) Notwithstanding the foregoing, no fine or penalty under this
section shall be assessed, or if assessed, shall be waived, if reasonable cause exists. "Reasonable
cause" shall mean: The death or major illness of or an accident involving a sole proprietor
causing serious bodily injury that in either case resulted in the sole proprietor being
unable to purchase the license or operate his or her business during the 10 days preceding
the due date for the license; natural disaster, fire, explosion, or accident that caused the
closing or temporary cessation of the business of the taxpayer during the 10 days preceding
the due date for the license; or reliance on the erroneous advice of an employee or agent
of the revenue department of the taxing jurisdiction or its designee...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-93.htm - 3K - Match Info - Similar pages
28-7-18
Section 28-7-18 Sales by manufacturers; levy of tax. (a) No manufacturer shall sell any table
wine direct to any retailer or for consumption on the premises where sold, nor sell or deliver
any such table wine in other than original containers, nor shall any manufacturer maintain
or operate within this state any place or places, other than the place or places covered by
his or its license where table wine is sold or where orders therefor are taken. Provided,
further, that table wine that is manufactured in Alabama may be sold directly at retail by
the licensed manufacturer, for on-premise or off-premise consumption, only on the manufacturer's
premises and at one additional permitted off-site tasting room used to conduct tastings or
samplings and to sell at retail the manufacturer's table wine as provided in subdivision (4)
of subsection (h) of Section 28-3A-6. (b)(1) There is hereby levied and assessed, upon wine
manufactured in Alabama and sold by the manufacturer directly at retail on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-18.htm - 4K - Match Info - Similar pages
40-12-152
Section 40-12-152 Roadhouses, nightclubs, etc. Every place commonly known as a roadhouse, nightclub,
public dance hall or place by any other name where the general public is permitted to dance,
whether or not a charge is made therefor, within incorporated cities or towns or within the
police jurisdiction thereof, shall pay a license tax of $25; and in all other places $50.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง583.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-152.htm - 737 bytes - Match Info - Similar pages
40-12-242
Section 40-12-242 License taxes and registration fees - Private passenger automobiles and motorcycles;
electric vehicles; Electric Transportation Infrastructure Grant Program. (a) The following
annual license taxes and registration fees are hereby imposed and shall be charged on each
private passenger automobile operated on the public highways of this state and on each motorcycle
operated on the public highways: (1) For each private passenger automobile $13.00 (2) For
each motorcycle $7.00 No private passenger automobile and no motorcycle shall be used on any
public highway in the state unless the proper license tag therefor has been procured and is
securely attached to the rear end thereof, the tag to be attached right side up with the number
thereof in an upright position and plainly visible. (b)(1) In addition to the annual license
taxes and registration fees imposed in subsection (a) and in this article, there is hereby
imposed and shall be charged: a. An annual license tax and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-242.htm - 6K - Match Info - Similar pages
40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-18.htm - 2K - Match Info - Similar pages
40-12-129
Section 40-12-129 Mining of iron ore - Report of operators. Every person, partnership, joint
stock company, or association engaged in the business of mining iron ore or coal in this state
shall, by the twentieth day of each month, make a report, duly sworn to before some officer
authorized to administer oaths, to the Department of Revenue of the number of tons of iron
ore or coal mined during the preceding month according to the run of the mine and where mined
by such person in this state. Every person engaged in operating or assisting to operate in
any capacity whatsoever any coal or iron ore mine in this state, upon the output of which
a report has not been made as provided herein upon which the license or privilege tax has
not been paid and is past due, shall be guilty of a misdemeanor and, upon conviction therefor,
shall be fined not less than $10 nor more than $500, and may also be sentenced to hard labor
for the county for not more than six months. (Acts 1935, No. 194, p. 256;...
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45-39-201.02
Section 45-39-201.02 Transaction fee; transfer fee; delinquency fee. (a) This section shall
apply only in Lauderdale County. (b) In addition to all other fees and costs provided by law,
a special transaction fee in an amount to be determined by the county commission, but not
exceeding one dollar twenty-five cents ($1.25), shall be paid to the Lauderdale County License
Commissioner for all transactions transacted in his or her office excepting hunting, fishing,
and driver's licenses. (c) In addition to all other fees and costs provided by law, a special
transfer fee in an amount to be determined by the county commission, but not exceeding four
dollars ($4), shall be paid to the Lauderdale County License Commissioner for each transfer
of a motor vehicle license tag as described in Section 40-12-261. (d) In addition to all other
fees, penalties, and interest, a special delinquency fee in an amount to be determined by
the county commission, but not exceeding four dollars ($4), shall be...
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