40-12-349
Section 40-12-349 Fraudulently obtaining license. Any license issued under the provisions of
this division shall be or become null and void and shall afford no protection against a prosecution
for doing business without license if the same is fraudulently obtained, or if the business
conducted thereunder is not bona fide the business of the veteran licensee, or if the veteran
shall at any time conduct his business in such a manner so that he would not be entitled to
exemption under the terms of this division. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§861.)...
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8-13-11
Section 8-13-11 License - Surrender of business licenses. At the time a license is issued hereunder
for a going out of business sale, the applicant shall surrender to the probate judge issuing
the same all licenses held by him at that time for the regular operation of his business at
the location where such sale is to be held, and the same shall no longer be of force and effect.
(Acts 1965, No. 553, p. 1027, §13.)...
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40-12-101
Section 40-12-101 Fire, closing out, etc., sales. Each person, other than the original bona
fide owners, selling goods, wares, or merchandise as an insurance, bankruptcy, mortgage, insolvent,
assignee's, executor's, administrator's, receiver's, trustee's, removal, or closing out sale,
or a sale of goods, wares, and merchandise damaged by fire, smoke, water, or otherwise, shall
pay a license tax of $100. The provisions of this section shall not apply to sheriffs, constables,
or other public or court officers or to any other persons acting under the license, discretion,
or authority of any court, state or federal, selling goods, wares, or merchandise in the course
of their official duties. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §525.)...
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9-11-53
Section 9-11-53 Resident license - Freshwater fishing. (a) Any person who has been a bona fide
resident of this state for a period of not less than 90 days next preceding and who is age
16 or older, but who has not yet reached the age of 65, shall not take, catch, kill or attempt
to take, catch, or kill any fish in any of the waters of this state above that line defined
in Rule 220-2-.42 (1) of the Department of Conservation and Natural Resources as published
in the Alabama Administrative Code, as well as below that line in any of the ponds or lakes
containing freshwater fish, subject to the exceptions contained herein, by any means, except
designated commercial fishing gear and wire baskets, expressly allowed by law or regulation
without first procuring an annual resident freshwater fishing license and paying therefor
the sum of eleven dollars ($11), plus a one dollar ($1) issuance fee, which fees shall be
subject to adjustment as provided for in Section 9-11-68; provided, however,...
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45-36-241.45
Section 45-36-241.45 Assessments. Before any vehicles may be assessed, the revenue commissioner
shall be furnished a bona fide bill of sale or title or title application in the present owner's
name, also, if applicable, tag number and decal number presently on the vehicle, unless vehicle
is new, in which case the revenue commissioner shall be furnished a bona fide bill of sale
or title from the dealer showing when the vehicle was bought new. In the case of a used car
brought into the state from a state which provides that upon sale or transfer of the motor
vehicle the tags are either surrendered to an appropriate authority or subsequently reissued
by the seller, the revenue commissioner shall be furnished a bona fide certificate of title
properly assigned which shows when the car was sold to an individual, firm, corporation, or
association, living or operating in this state. In the case of a used car purchased from an
individual, a bona fide bill of sale or properly assigned title...
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45-39-200.10
Section 45-39-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed, the
county license commissioner shall be furnished the tag number presently on the vehicle unless
the vehicle is new, in which case the commissioner shall be furnished a bona fide bill of
sale from the dealer showing when the vehicle was bought new. In the case of a used car brought
into the state from a state which provides that upon sale or transfer of the motor vehicle,
the tags are either surrendered to an appropriate authority or subsequently reissued by the
seller, the commissioner shall be furnished a bona fide certificate of title properly assigned
which shows when the car was sold to an individual, firm, corporation, or association, living
or operating in this state. If the tag number or bill of sale or certificate of title is not
furnished, the vehicle shall be presumed to have been in the state the entire year for which
taxes are being assessed. Those motor vehicles brought into the state...
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45-42-200.10
Section 45-42-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed, the
county license commissioner shall be furnished the tag number presently on the vehicle unless
such vehicle is new, in which case the commissioner shall be furnished a bona fide bill of
sale from the dealer showing when the vehicle was bought new. In the case of a used car brought
into the state from a state which provides that upon sale or transfer of the motor vehicle,
the tags are either surrendered to an appropriate authority or subsequently reissued by the
seller, the commissioner shall be furnished a bona fide certificate of title properly assigned
which shows when the car was sold to an individual, firm, corporation, or association, living
or operating in this state. If such tag number or bill of sale or certificate of title is
not furnished, the vehicle will be presumed to have been in the state the entire year for
which taxes are being assessed. Those motor vehicles brought into the state...
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9-11-53.1
Section 9-11-53.1 Resident license - Saltwater fishing. (a)(1) Any person who has been a bona
fide resident of this state for a period of not less than 90 days next preceding and who is
age 16 or older, but has not yet reached the age of 65, shall not take, catch, kill, possess,
or attempt to take, catch, kill, or possess, any fish in any of the waters of this state,
except those waters for which a license is required by Section 9-11-53, below that line defined
in Rule 220-2-.42(1) of the Department of Conservation and Natural Resources as published
in the Alabama Administrative Code, by angling with rod and reel or by use of any artificial
bait, fly, lure, gig, cast net, bow, crab traps that are not required to be licensed by Section
9-12-124, or by spear fishing, as defined by Section 9-11-170, without first procuring an
annual resident saltwater fishing license for twenty dollars ($20), plus a one dollar ($1)
issuance fee, which fees shall be subject to adjustment as provided for in...
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34-25B-19
Section 34-25B-19 Sufficiency of license to practice; occupational tax or business license
fee authorized. (a) No licensee or applicant shall be required to obtain any authorization
or license from, or pay any other fee or post a bond in, any municipality, county, or other
political subdivision of this state to engage in any activity regulated under this chapter.
(b) Notwithstanding subsection (a), a municipality, county, or other political subdivision
of this state may impose a bona fide occupational tax or business license fee on a licensee.
(Act 2013-306, p. 1021, §19.)...
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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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