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8-13-17
Section 8-13-17 Sale limited to inventoried stock; additions to inventory. (a) During any going
out of business sale or distress merchandise sale, it shall be unlawful for a licensee to
sell, offer for sale, or advertise for sale any goods, wares, or merchandise which were not
included in the inventory filed with his application or added to his stock as permitted in
this section. (b) During any licensed going out of business sale or distress merchandise sale,
no additions shall be made to the stock of merchandise set forth in the inventory attached
to the application for the license; provided, however, that the applicant may add new stock
not to exceed 10 percent of the dollar value of the inventory of goods, wares, or merchandise
on hand as shown in the inventory attached to the application filed pursuant to this chapter;
and provided further, that the addition of 10 percent shall include the goods, wares, or merchandise
on order as shown in the application. The purpose of said...
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8-13-1
Section 8-13-1 Definitions. Unless otherwise provided, the following words and phrases, when
used in this chapter, shall have the meanings respectively ascribed to them in this section:
(1) APPLICANT. Any person applying for a license under this chapter, including the principal,
if such person is the agent of another who is the true owner, notwithstanding whether that
other is an individual, partnership, association, firm, or corporation and notwithstanding
whether the name of the true owner appears on the application or not. (2) DISTRESS MERCHANDISE
SALE. Any offer to sell to the public or a sale to the public of goods, wares, or merchandise
on the implied or direct representation that such sale is being held other than in the ordinary
course of business and not otherwise defined herein. Without limiting the generality of the
above, "distress merchandise sales" shall include, but not be limited to, any sale
advertised either specifically or in substance to be any one of the following:...
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8-13-21
Section 8-13-21 Licensee to be in continuous attendance at sale; licensee responsible for violations
of chapter. The person to whom a license has been granted under this chapter, or his authorized
representative, shall remain in continuous attendance at all times while a going out of business
sale or distress merchandise sale is being conducted, and he shall be responsible for any
violation of the provisions of this chapter. (Acts 1965, No. 553, p. 1027, §20.)...
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8-13-15
Section 8-13-15 Sales to be held only at regular store hours; exceptions. No going out of business
sale or distress merchandise sale shall be held at times other than regular store hours of
the applicant, except that the probate judge issuing the license may make reasonable provision
for extra evening hours upon good cause shown by the applicant. (Acts 1965, No. 553, p. 1027,
§9.)...
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11-51-194
Section 11-51-194 Delivery license. (a)(1) Each municipality shall allow the purchase of a
delivery license by any business that has no other physical presence within the municipality
or its police jurisdiction for the privilege of delivering its merchandise therein. The amount
of the delivery license for the business shall not exceed one hundred dollars ($100). Nothing
herein shall prohibit a municipality from requiring by ordinance the purchase of a decal by
the taxpayer for each delivery vehicle making deliveries within the municipality or its police
jurisdiction. The charge for such decal shall not exceed the municipality's actual cost of
the decal. (2) Notwithstanding any other law, a municipality may charge a taxpayer an issuance
fee not to exceed ten dollars ($10) for a business delivery license. (b) As used in this section,
a delivery license shall mean a fixed rate business license issued by a municipality for the
limited privilege of delivering and requisite set-up and...
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34-24-165
Section 34-24-165 Renewal, suspension, retirement, etc., of license; waiver of fees; inactive
license. (a) Every license to practice chiropractic or permit to own a chiropractic practice
shall be subject to renewal on September 30 of the year for which it is issued with a grace
period from October 1 to December 31 of each year. Every person having a valid license or
permit may on or before September 30 renew the license or permit for the ensuing year by the
payment to the board of a fee of not more than four hundred dollars ($400), the exact amount
to be fixed by rule of the board, adopted in accordance with the Alabama Administrative Procedure
Act, subject to the condition that no increase or decrease in any one year shall exceed twenty-five
dollars ($25). The license renewal shall be accompanied by satisfactory evidence that the
person has completed during the preceding year a minimum of 18 hours of professional educational
work approved by the board. The permit renewal shall be...
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45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the period
of time provided for herein, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided a privilege or license tax on account of the business
activities and in the amount to be determined by the application of rates against gross sales
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
including the State of Alabama, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions, 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...
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34-35-7
Section 34-35-7 License fee; bond. (a) Each applicant for a transient merchant license must
include a license fee of $250 with the application, to be deposited in the county treasury
that issues the license. The license applicant must also execute a cash bond or a surety bond
issued by a corporate surety authorized to do business in this state in an amount that is
the lesser of $2,000 or five percent of the wholesale value of any merchandise or services
to be offered for sale. The surety bond must be issued in favor of the state and must be conditioned
that the applicant will pay all taxes due from the applicant to the state or to a political
subdivision of the state, any fines assessed against the applicant or the applicant's agents
or employees for a violation of this chapter, and any judgment rendered against the applicant
or the applicant's agents or employees in a cause of action commenced by a purchaser of merchandise
or services not later than one year after the date the...
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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, 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 Marion 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), for a
period of 36 months, an amount equal to two percent, and thereafter...
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