Code of Alabama

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9-11-59
Section 9-11-59 License to capture or kill fur-bearing animals for commercial purposes;
traps. (a) It shall be unlawful for any person to take, capture, or kill, or to attempt to
take, capture, or kill for commercial purposes by any means or device any of the fur-bearing
animals protected by the laws or regulations of this state without first procuring a license
therefor, to be issued in the same manner as is provided for hunting and fishing licenses.
(b)(1) Any person who has been a bona fide resident of this state for 90 days next preceding
may procure a resident trapping license by paying the sum of twenty dollars ($20). (2) Any
person who has not been a bona fide resident of this state for 90 days next preceding may
procure a nonresident trapping license by paying the amount charged a resident of Alabama
for a similar license in the nonresident state, except that the license fee for a nonresident
in no event shall be less than 10 times the license fee charged by the department for...
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9-2-3.1
Section 9-2-3.1 Parking violations on property under control control of department.
(a) For the purposes of this section, the following terms shall have the following
meanings: (1) DEPARTMENT. The Department of Conservation and Natural Resources. (2) PROPERTY
UNDER THE CONTROL OF THE DEPARTMENT. Property, and any roads or streets on the property, including
but not limited to, state parks property; boating access areas, including associated parking
lots; wildlife management areas; public fish lake property; and any property controlled, owned,
leased, or managed by the department or any of its divisions or the Forever Wild Land Trust.
(b)(1) A person may not park, cause to be parked, or permit a motor vehicle to be parked on
any property under the control of the department in violation of a rule adopted by the department.
(2) The presence of an unattended motor vehicle on property under control of the department
in violation of a rule of the department shall create a prima facie...
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9-11-45
Section 9-11-45 License to hunt on wildlife management areas; fee; violations. (a) Unless
a person is properly licensed for a particular activity under the wildlife heritage license,
any person who hunts on state operated wildlife management areas in this state shall pay a
special annual license fee of fifteen dollars ($15) in addition to the amount of the resident
or nonresident's licenses specified in Sections 9-11-44 to 9-11-49, inclusive, payment of
which shall be evidenced by a stamp, license, big game tag system, or other appropriate method
as the Commissioner of Conservation and Natural Resources may prescribe. (b) The issuing officer
or authority shall be allowed a fee of one dollar ($1) for each special license issued by
him or her, which issuing fee shall be in addition to the cost of the special license. In
counties where the judge of probate or issuing officer is on the fee system, the issuing fee
shall be retained by the judge of probate or issuing officer, and in counties...
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9-11-30
Section 9-11-30 Game breeder's license - Issuance; renewal; expiration; fees. (a) For
the purposes of this section, Section 9-11-31, and Section 9-11-31.1,
the term "protected game animals and game birds" means any species of bird or animal
designated by the Commissioner of Conservation and Natural Resources by regulation pursuant
to Section 9-2-7, species of the family Cervidae documented by the department to exist
in the wild in this state prior to May 1, 2006, which are whitetail deer, elk, and fallow
deer, or species of nonindigenous animals lawfully brought into this state prior to May 1,
2006, and their offspring. (b)(1) Pursuant to the requirements and restrictions of subdivisions
(2) and (3), the Commissioner of Conservation and Natural Resources shall issue an annual
game breeder's license to any properly accredited person, firm, corporation, or association
authorizing a game breeder to engage in the business of raising protected game birds, game
animals, or fur-bearing...
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9-11-44
Section 9-11-44 Resident license - Hunting. (a) Any person who is age 16 years or older,
but who has not reached 65 years of age, who has resided in Alabama continuously for a period
of not less than 90 days next preceding, and who is not serving as a member of the Armed Forces
of the United States of America during any period of time in which the United States of America
is in a state of war, as declared by an act of Congress, shall procure an annual resident
all-game hunting license before the person is entitled to hunt in this state by filing an
application with the person in any county of the state duly authorized to issue the license,
stating his or her name, age, place of residence, post office address, and after paying to
the person issuing the license a license fee of twenty-three dollars ($23), plus an issuance
fee of one dollar ($1), which fees shall be subject to adjustment as provided for in Section
9-11-68. Any Alabama resident age 16 through 64 years, in lieu of...
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9-11-63
Section 9-11-63 Fur dealer's license; penalty for violations. (a) Any person, firm,
association, or corporation who or which engages in the business of buying, trading, selling,
or otherwise deals in raw furs, skins, or pelts of fur-bearing animals for which a business
license is not otherwise provided in this article shall be required, before engaging in or
transacting that business, to first procure a license in the same manner and place as provided
for procuring hunting, fishing, and fur licenses and upon the following schedule: A minimum
license fee of $25.00 when the gross sales during the next preceding year amounted to $15,000.00
or less; a license fee of $50.00 when such gross sales amounted to more than $15,000.00 and
less than $30,000.00; a license fee of $100.00 when such gross sales amounted to $30,000.00
or more. Any nonresident dealer, trader, or buyer of raw furs, skins, or pelts of fur-bearing
animals who or which maintains a place of business in this state or who in...
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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...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...

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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section,
services performed for remuneration after December 31, 1977, including service in interstate
commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common
law rules applicable in determining the employer-employee relationship, has the status of
an employee; or c. Any individual other than an individual who is an employee under paragraphs
a. or b. of this subdivision (1) who performs services for remuneration for any person: 1.
As an agent-driver or commission-driver engaged in distributing meat products, bakery products,
beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling
or city salesman engaged upon a full-time basis in the solicitation on...
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