11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review;
appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount
of any business license tax reported on or remitted with a business license remittance form
is incorrect, if no business license remittance form is filed within the time prescribed,
or if the information provided on the form is insufficient to allow the taxing jurisdiction
to determine the proper amount of business license tax due, the taxing jurisdiction may calculate
the correct amount of the tax based on the most accurate and complete information reasonably
obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the
correct amount of business license tax, including any applicable penalty and interest. Nothing
contained herein shall limit or restrict a municipality's right to seek injunctive relief
under Section 11-51-150, et seq. (b) If the amount of business license tax...
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40-26B-4
Section 40-26B-4 Filing of statement; penalty. (a) On or before the twentieth of each
month, beginning with November 1991, every pharmaceutical provider subject to this article
shall file with the department a statement under penalty of perjury on forms prescribed by
the department, showing the total number of prescriptions filled or refilled by said provider
for the previous month, the taxes due under this article and such other reasonable and necessary
information as the department, after consultation with the Alabama Medicaid Agency and adoption
of appropriate rules or regulations, may require for the proper enforcement of the provisions
of this article. At the time of filing such monthly statement such provider shall pay to the
department the amount of taxes shown to be due. When the total tax for which any pharmaceutical
provider liable under this article does not exceed $10 for any month, a quarterly return and
remittance in lieu of the monthly returns may be made on or before...
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45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers.
(a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax
on all persons, firms, and corporations, selling, distributing, or delivering to retailers
in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or
similar fermented malt liquor containing one-half of one percent or more of alcohol by volume,
which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional
part thereof, sold or distributed within the county, including that sold or distributed within
all municipalities located in the county. Such tax shall be in addition to all other taxes
heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege
or license tax levied by this section shall be collected by or under the supervision
of the County Commission of Lowndes County. The commission shall provide...
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45-37-40.04
Section 45-37-40.04 License - Application; hearings; appeals; fees. (a) Every applicant
for a barbers license, apprentice barbers license, barber teacher license, scalp specialist
license, or a license to operate a barber shop or barbers college, or other like business,
shall apply therefor in writing on blanks prepared or furnished by the barbers commission.
It shall be accompanied by the recommendation of at least two barbers doing business in the
county, not related to the applicant, certifying that the applicant is of good reputation,
is qualified to practice the profession of barbering, and recommending that a license be granted.
The application shall be accompanied by the application fee hereinafter provided, and a certificate
of a reputable doctor certifying that the applicant has no communicable, contagious, or infectious
disease. Should the application not be approved, one-half the fee filed therewith shall be
refunded to the applicant and one-half thereof shall be retained by...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other
taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount
of the tax levied or payable all of the following: Charges for property sold or...
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9-17-109
Section 9-17-109 Violations; records; fees; assessment and hearing; filling of containers;
installation, maintenance, etc., of appliances; damages. (a) Any person violating this article
or any rule, order, or regulation promulgated pursuant to this article shall, on conviction
thereof, be fined not more than one thousand dollars ($1,000) and may also be imprisoned in
the county jail or sentenced to hard labor for the county for not more than six months. Every
violation of this article or any rule, order, or regulation promulgated pursuant to this article
shall constitute a separate offense. (b) Every person subject to the fees imposed by Section
9-17-106 shall keep and preserve suitable records of all liquefied petroleum gas transactions
subject to fees and any other books or accounts necessary to determine the amount of fees
for which the person is liable under this article. Those records shall be retained for a period
of not less than three years, and shall include the name and...
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5-18-5
Section 5-18-5 License - Application; fees; disposition of fees. Application for a license
shall be in writing, under oath and in the form prescribed by the supervisor. The application
shall give the approximate location where the business is to be conducted and shall contain
such further relevant information as the supervisor may require, including the names and addresses
of the partners, officers, directors, or trustees and of such of the principal owners or members
as will provide the basis for the investigations and findings contemplated by Section
5-18-6. At the time of making such application, the applicant shall pay to the supervisor
the sum of one hundred dollars ($100) as a fee for investigating the application. All licensees
under this chapter shall pay an annual license fee of five hundred dollars ($500) for each
office, branch, or place of business of the licensee, which shall be due on January 1 of each
year and shall be for a one-year period ending December 31 following...
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40-26B-23
Section 40-26B-23 Filing of statement; privilege assessment prorated for beds added
or subtracted; penalty. (a) On or before the twentieth of each month, beginning October 1991,
each nursing facility subject to this article shall file with the department a statement under
penalty of perjury on forms prescribed by the department, showing the total number of beds
as of the last day of the previous month, the privilege assessment due under this article,
and such other reasonable and necessary information as the department, after consultation
with the Alabama Medicaid Agency and adoption of appropriate rules and regulations, may require
for the proper enforcement of the provisions of this article. At the time of filing such statement
the nursing facility shall pay to the department the amount of privilege assessments shown
to be due. (b) The annual privilege assessments levied by this article shall be prorated on
a month by month basis for any beds added to or subtracted from the nursing...
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11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest,
penalties, and fees. (a) A self-help business improvement district ordinance shall provide
that the special assessment levied on the owners of the real property located within the geographical
area of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, the following words, terms, and phrases where used in this section
shall have the following respective meanings except where the context clearly indicates a
different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
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