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45-44-244.01
Section 45-44-244.01 Payment of tax or fee; amount. When a license tax or fee is imposed in
accordance with Section 45-44-244, it shall be unlawful for any person to engage in or follow
any trade, occupation, or profession, as defined in this subpart, within the county, on and
after the law day of such levy, without paying such license taxes or fees for the privilege
of engaging in or following such trade, occupation, or profession. In cases where compensation
is earned as a result of work done or services performed both within and without the county
the license fees required under the ordinance or resolution shall be computed by determining
upon the oath of the employer, or if required by the county director of revenue, upon the
oath of the employee, that percentage of the compensation earned from the portion of the work
which was done or performed within the county. (Act 81-987, 1st Sp. Sess., p. 170, ยง 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.01.htm - 1K - Match Info - Similar pages
45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
(a) Before any person, firm, or corporation shall engage in or carry on any business or do
any act for which a license by law is required, he, they, or it, except as otherwise provided,
shall pay to the judge of probate of the county in which it is proposed to engage in or carry
on such business or do such act, or to the commissioner of licenses or the state Department
of Revenue, as specified, the amount required for such license and shall comply with all the
other requirements of this title. (b) Upon the payment of the amount required for said license
and a fee of $1 herein provided for the issuance of such license and all costs and fees and
penalties which shall have accrued, or for which such person, firm, or corporation shall have
become liable in any proceedings commenced for the collection of such license, or to enforce
payment thereof, such probate judge, commissioner of licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages
45-44-244.31
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any and all
other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission
may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession
in those areas of the county not subject to an occupation tax on the effective date of the
act adding this language. If any area is not subject to an occupational tax on the effective
date of the act adding this language and the area is annexed into a municipality and becomes
subject to a municipal occupational tax, any payroll or privilege fee levied pursuant to this
section shall continue to apply in the annexed area notwithstanding any other provision of
law. It shall be unlawful for any person to engage in or follow any trade, occupation, or
profession within those areas of the county on or after the first day of January 1998, without
paying the payroll or privilege fees imposed by this subpart. All...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.31.htm - 1K - Match Info - Similar pages
45-44-244.02
Section 45-44-244.02 Definitions. As used in this subpart, or in any ordinance or resolution
adopted in pursuance thereof, the following words or terms shall have the meaning ascribed
to them, except where the context clearly indicates or requires a different meaning: (1) EMPLOYEE.
Includes any person engaging in or following any trade, occupation, or profession within the
meaning of subdivision (6). (2) EMPLOYER. Any person, business, firm, corporation, partnership,
association, or any other kind of organization, who or that employs any person in any trade,
occupation, or profession in Macon County within the meaning of subdivision (6). (3) GROSS
RECEIPTS and COMPENSATION. Have the same meaning and both terms shall mean the total gross
amount of all salaries, wages, commissions, bonuses, or other money payments of any kind,
or any other consideration having monetary value, which a person receives from, or is entitled
to receive from or be given credit for by his or her employer for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.02.htm - 3K - Match Info - Similar pages
45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages
15-20A-7
Section 15-20A-7 Registration information - Required. (a) The following registration information,
unless otherwise indicated, shall be provided by the sex offender when registering: (1) Name,
including any aliases, nicknames, ethnic, or tribal names. (2) Date of birth. (3) Social Security
number. (4) Address of each residence. (5) Name and address of any school the sex offender
attends or will attend. For purposes of this subdivision, a school includes an educational
institution, public or private, including a secondary school, a trade or professional school,
or an institution of higher education. (6) Name and address of any employer where the sex
offender works or will work, including any transient or day laborer information. (7) The license
plate number, registration number or identifier, description, and permanent or frequent location
where all vehicles are kept for any vehicle used for work or personal use, including land
vehicles, aircraft, and watercraft. (8) Any telephone number...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-20A-7.htm - 5K - Match Info - Similar pages
11-51-94
Section 11-51-94 License designates place of business, etc., and authorizes conduct thereof
only at place designated; change of place of business, etc.; uniformity of license tax; classification,
etc., of licenses in certain cities. Any person desiring to engage in any trade, business,
profession, or occupation for which a license is or may be required shall designate the place
at which such trade or business or occupation or profession is carried on, and the license
to be issued under this division shall designate such place, and such license shall authorize
the carrying on of such trade, business, occupation, or profession only at the place designated
unless such person shall be granted permission by the council or other governing body to move
his place of business, trade, occupation, or profession to another place in the city or town,
and in that event such permission shall be endorsed by the clerk on such license. The same
license shall be charged and collected for all portions of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-94.htm - 1K - Match Info - Similar pages
37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
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