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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
40-12-312
Section 40-12-312 Application for license. Any person, firm, corporation, association,
or copartnership desiring to operate, maintain, open, or establish one or more stores in this
state shall apply to the probate judge or license commissioner for a license to do so. The
application for a license shall be made on a form which shall be prescribed and furnished
by the Department of Revenue and shall set forth the name of the owner, manager, lessee, receiver,
or other person desiring such license, the name of the store, the location, including the
street number of each store, and such other facts as the Department of Revenue may require.
The applicant desiring to operate, maintain, open, or establish such stores shall make a separate
application for a license to operate, maintain, open, or establish each store, but the respective
stores for which the applicant desires to secure licenses may all be listed on one application
blank. Each such application shall be accompanied by an issuance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-312.htm - 1K - Match Info - Similar pages
45-8-200.06
Section 45-8-200.06 License issuance and collections. Before any person, firm, or corporation
shall engage in or carry on any business or do any act in any county in which this part is
applicable for which a license is required by law, he, she, they, or it, except as otherwise
provided, shall pay to the commissioner of licenses the amount required for such licenses,
and shall comply with all the requirements of this part. All such licenses as shown in Section
45-8-200.05, which are now or may hereafter be required by law to be issued, collected for
and paid to the State of Alabama or the counties thereof in which this part is applicable
shall be issued and collected for in accordance with law. (Act 1965, No. 154, p. 218, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-200.06.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-54.1.htm - 3K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes
levied pursuant to this subpart shall be privilege license and excise taxes in substance as
follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or
the Alabama Alcoholic Beverage Control Board or ABC stores) 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 evidence of debt or stocks), an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
2-17-24
Section 2-17-24 Conduct of investigations and requirement of reports as to organization,
business, practices, etc., of persons, firms, etc., engaged in intrastate commerce by commissioner;
access to copying, etc., of documentary evidence; powers of commissioner as to witnesses generally;
issuance of subpoenas and orders for taking of depositions; enforcement of subpoenas and orders
of commissioner, etc., generally; fees of witnesses, etc.; witnesses not to be excused from
testifying on grounds of self-incrimination; immunity from prosecution of witnesses as to
matters, etc., upon which compelled to testify. (a) The commissioner shall also have power:
(1) To gather and compile information concerning and to investigate from time to time the
organization, business, conduct, practices and management of any person, firm or corporation
engaged in intrastate commerce and the relation thereof to other persons, firms and corporations;
(2) To require, by general or special order, persons, firms...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-24.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-30.htm - 3K - 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
45-45-244
Section 45-45-244 Authorization; resolution. (a) The Madison County Commission, by resolution
adopted by a simple majority of the entire commission, may do the following: (1) Levy, provide
for the assessment and collection of, and provide penalties for the nonpayment of, in addition
to all other taxes of every kind and nature imposed by law, a privilege or license fee upon
every person, firm, or corporation licensed by the Alcoholic Beverage Control Board, engaged
or continuing within the unincorporated areas of Madison County in the business of selling
liquor as that term is defined in subdivision (15) of Section 28-3-1, of alcoholic
drinks containing liquor, including all ingredients which are made a part of such drinks,
for on-premises consumption in an amount equal to 12 percent of gross receipts or gross sales
from that part of the business. (2) Regulate and license the sale of alcoholic beverages,
as that term is defined in subdivision (1) of Section 28-3-1, for on-premises...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-244.htm - 2K - Match Info - Similar pages
9-11-38
Section 9-11-38 Special agents for issuing hunting and fishing licenses - Application
for appointment; authority. Any person, firm or corporation who or which resides at the county
seat in which the county courthouse is located and who or which is engaged in the business
of selling hunting and fishing equipment may make application in writing to the judge of probate
or license commissioner of said county for the purpose of acting as special agent for issuing
hunting and fishing licenses. Such agents shall have authority to issue all such licenses,
resident or nonresident, to all persons complying with the provisions of the laws pertaining
to the issuance of such licenses. (Acts 1951, No. 628, p. 1082, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-38.htm - 1K - Match Info - Similar pages
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