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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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
45-43-240.26
Section 45-43-240.26 Renewal by mail; mail order fee. The tax assessor shall mail an application
for renewal of a motor vehicle license to any person, firm, or corporation to which a motor
vehicle license has been previously issued. A renewal form shall be returned prior to the
expiration date of the previously issued motor vehicle license. The renewal form may be in
post card form and with sufficient information to adequately identify and process the renewal.
The signature of the licensee and proper remittance shall constitute sufficient authority
for the tax assessor to issue the motor vehicle license and return it to the licensee by mail.
There is established a fee to be entitled a mail order fee in an amount determined by the
county commission to pay the cost of the mailing procedure authorized by this section. The
fee shall be collected by the tax assessor at the time of issuance of the motor vehicle license
and paid to the general fund of the county as are other fees and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.26.htm - 1K - Match Info - Similar pages
45-45-201.09
Section 45-45-201.09 License procedures by mail; fees; forms. The Director of the Madison County
License Department shall charge and collect a fee not to exceed two dollars ($2) for each
motor vehicle license tag issued by mail, in addition to all other fees prescribed by law.
The additional fee shall be paid by the owner of the motor vehicle with his or her mailed
request for license tags, and the fees collected by the director of the department shall be
paid into the general fund of the county. The actual expense of mailing application forms
to the owners of motor vehicles and of mailing tags as hereinabove provided shall be paid
from the general fund of the county upon proper warrant signed by the director of the department
and approved by the county governing body as provided by law. All the forms necessary in the
administration of this part shall be furnished by the State Department of Revenue. (Act 96-794,
p. 1495, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.09.htm - 1K - Match Info - Similar pages
45-18-82.26
Section 45-18-82.26 Renewal of license by mail; mail order fee. The judge of probate may mail
to any person to whom a motor vehicle license has been previously issued an application for
renewal of a license required to be returned prior to the expiration date of the license.
The application for renewal may be in the form of a postcard and shall contain sufficient
information to adequately identify and process the renewal. The signature of the licensee
on the application and proper remittance shall constitute sufficient authority for the judge
of probate to issue the license and return the license to the licensee by mail. The county
commission may establish a fee to be entitled "mail order fee" in an amount not
to exceed five dollars ($5) to pay the cost of this mailing procedure. The fee shall be collected
by the judge of probate at the time of issuance and paid over to the general fund of the county
as are other fees and commissions. (Act 2000-446, p. 803, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-82.26.htm - 1K - Match Info - Similar pages
45-21-84.08
Section 45-21-84.08 Renewal of license by mail. The judge of probate may mail to any person
to whom a motor vehicle license has been previously issued an application for renewal of a
license required to be returned prior to the expiration date of the license. The application
for renewal may be in the form of a postcard and shall contain sufficient information to adequately
identify and process the renewal. The signature of the licensee on the application and proper
remittance shall constitute sufficient authority for the judge of probate to issue the license
and return the license to the licensee by mail. The county commission may establish a fee
to be entitled "mail order fee" in an amount not to exceed three dollars ($3) to
pay the cost of this mailing procedure. The fee shall be collected by the judge of probate
at the time of issuance and paid over to the general fund of the county as are other fees
and commissions. (Act 2007-273, p. 371, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-84.08.htm - 1K - Match Info - Similar pages
45-3-84.68
Section 45-3-84.68 Application for renewal. The judge of probate may mail to any person to
whom a motor vehicle license has been previously issued an application for renewal of a license
required to be returned prior to the expiration date of the license. The application for renewal
may be in the form of a postcard and shall contain sufficient information to adequately identify
and process the renewal. The signature of the licensee on the application and proper remittance
shall constitute sufficient authority for the judge of probate to issue the license and return
the license to the licensee by mail. The county commission may establish a fee to be entitled
"Mail Order Fee" in an amount not to exceed three dollars ($3) to pay the cost of
this mailing procedure. The fee shall be collected by the judge of probate at the time of
issuance and paid over to the general fund of the county as are other fees and commissions.
(Act 98-120, p. 145, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-84.68.htm - 1K - Match Info - Similar pages
45-49-201.20
Section 45-49-201.20 License fees - Motor vehicle, business, professional. (a) In Mobile County
there is hereby authorized to be charged and collected by the license commissioner, judge
of probate, revenue commissioner, or other public officer performing like duties an issuance,
application, or license transfer fee as follows: (1) Motor vehicle license tag or validation
decal issuance fee ...$1.00 (2) Motor vehicle license transfer fee (with completed application
form) ... .50 (3) Motor vehicle license transfer fee (without completed application form)
... 1.00 (4) Business license issuance fee... 1.00 (5) Business license mail fee ... 1.00
(6) Professional license issuance fee ... 1.00 (7) Professional license mail fee ...1.00 (8)
Transfer or issuance of all other licenses under Sections 40-12-41 to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-201.20.htm - 1K - Match Info - Similar pages
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