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45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts and
omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for sale,
or deliver within any county subject to this subpart any alcoholic, spirituous, vinous, or
fermented liquor on which the license tax herein levied has not been paid. (2) The judge of
probate, license commissioner, director of county department of revenue, or other public officer
performing like duties in such counties, his or her agent, or any peace officer of the county
shall have authority to seize without warrant any and all alcoholic, spirituous, vinous, or
fermented liquors which are on hand for or are being sold in any place operating without a
license from the Alabama Alcoholic Beverage Control Board or any such beverages on which the
license tax levied by this subpart has not been paid including the containers or packages
in which such alcoholic, spirituous, vinous, or fermented liquors are found...
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45-44-243
Section 45-44-243 Levy and collection; disposition of funds. (a) This section shall be applicable
only to Macon County. (b) There is levied and imposed, in addition to all other taxes of 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, 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 five percent of 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 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 rooms,...
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45-8-82.22
Section 45-8-82.22 Sale of abandoned, stolen, and unclaimed property. (a)(1) The District Attorney
of Calhoun County shall keep and maintain a permanent record of all abandoned or stolen personal
property recovered by the Calhoun County Drug Task Force. These records shall state the description
of the property, the date of recovery of the property, the serial or other identifying number
of the property, and the place of recovery of the property. The records shall be open to public
inspection at all reasonable times. (2) All abandoned or stolen property recovered by the
drug task force shall be stored in a suitable place to protect the property from deterioration.
(b) If the abandoned or stolen personal property is of a perishable nature and reasonable
attempts to locate and identify the owner of the property are not successful, the property
may be sold at once without notice. The district attorney shall attempt to obtain the best
possible price for the property. The proceeds of a sale...
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45-9-243.20
Section 45-9-243.20 Privilege or license tax. (a) This section shall be applicable only to
Chamber County. (b) There is levied and imposed, in addition to all other taxes of 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, 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 four percent of 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 levied under this section any
rental or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax
shall not apply to rooms, lodgings, or accommodations supplied for a period...
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13A-8-114
Section 13A-8-114 Phishing. (a) A person commits the crime of phishing if the person by means
of an Internet web page, electronic mail message, or otherwise using the Internet, solicits,
requests, or takes any action to induce another person to provide identifying information
by representing that the person, either directly or by implication, is a business, without
the authority or approval of the business. (b) Any person violating this section, upon conviction,
shall be guilty of a Class C felony. Multiple violations resulting from a single action or
act shall constitute one violation for the purposes of this section. (c) The following persons
may bring an action against a person who violates or is in violation of this section: (1)
A person who is engaged in the business of providing Internet access service to the public,
owns a web page, or owns a trademark, and is adversely affected by a violation of this section.
(2) An individual who is adversely affected by a violation of this...
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35-12-71
Section 35-12-71 Definitions. As used in this article, unless the context otherwise requires,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) APPARENT OWNER. A person whose name appears on the records of a holder as the person entitled
to property held, issued, or owing by the holder. (2) BUSINESS ASSOCIATION. A corporation,
joint stock company, investment company, partnership, unincorporated association, joint venture,
limited liability company, business trust, trust company, safe deposit company, financial
organization, insurance company, mutual fund, utility, or other business entity consisting
of one or more persons, whether or not for profit. (3) DOMICILE. The state of incorporation
of a corporation and the state of the principal place of business of a holder other than a
corporation. (4) FINANCIAL ORGANIZATION. A savings and loan association, building and loan
association, industrial loan organization, credit union, cooperative bank,...
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45-27-247.04
Section 45-27-247.04 Use of stamps; records. (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 a stamp or stamps in the proper
amounts as set forth in Section 45-27-247.02. Each wholesaler or jobber who desires to do
so may purchase stamps from the judge of probate at a 10 percent discount on the entire amount
of sale when the purchases are made in quantities of two hundred dollars ($200) or more. The
discount allowed hereby shall be compensation to the wholesale dealer or jobber for the labor
of affixing the stamp or stamps to the cigarettes enumerated herein and for the keeping of
the records required by this subpart. All other persons, except such wholesale dealers or
jobbers, shall pay the full face amount for stamps, and no person, wholesaler, jobber, or
dealer shall be entitled to purchase any such number of stamps as would...
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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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45-41-232
Section 45-41-232 Sale of abandoned, stolen, and unclaimed property. (a)(1) The Sheriff of
Lee County shall keep and maintain a permanent record of all abandoned and stolen personal
property recovered by the property, the date of recovery of the property, the serial or other
identifying number of the property, and the place of recovery of the property. The records
shall be open to public inspection at all reasonable times. (2) All abandoned or stolen property
recovered by the sheriff's department shall be stored in a suitable place to protect the property
from deterioration. (b) If the abandoned and stolen personal property is of a perishable nature
and reasonable attempts to locate and identify the owner of the property are not successful,
the property may be sold at once without notice. The sheriff shall attempt to obtain the best
possible price for the property. The proceeds of such a sale shall be held in a separate account
for a period of six months for the owner. During this...
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10A-8A-2.01
Section 10A-8A-2.01 Formation of partnership. (a) Except as otherwise provided in subsection
(b), the association of two or more persons: (1) to carry on as co-owners a business for profit
forms a partnership, whether or not the persons intend to form a partnership; or (2) to carry
on any not for profit activity, forms a partnership when (A) the persons intend to form a
partnership and (B) the persons deliver to the Secretary of State for filing a statement of
not for profit partnership in accordance with Section 10A-8A-2.02(b) setting forth their intention
to form a partnership to carry on a not for profit activity. (b) An association formed under
a statute other than this chapter, a predecessor statute, or a comparable statute of another
jurisdiction is not a partnership under this chapter. (c) In determining whether a partnership
is formed under Section 10A-8A-2.01(a)(1), the following rules apply: (1) Joint tenancy, tenancy
in common, tenancy by the entireties, joint property,...
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