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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, 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, (including the State of Alabama and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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9-11-55.2
Section 9-11-55.2 Nonresident saltwater fishing license; cost; disposition of fees;
penalty for violation. (a) A nonresident of this state who is age 16 or older, 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 a nonresident saltwater fishing license. The cost of nonresident
saltwater fishing licenses shall be as follows: (1) A nonresident annual saltwater fishing
license shall cost forty-four dollars ($44), plus a one dollar ($1) issuance fee, which fees...
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9-11-56.3
Section 9-11-56.3 Public fishing pier license; saltwater pier fishing license; fees.
(a) A person, firm, or corporation that operates a fishing pier open to the general public
in the inside waters of the State of Alabama as defined by Rule 220-3-.04 of the Alabama Department
of Conservation and Natural Resources, may purchase a public fishing pier license to be issued
by the Marine Resources Division of the Department of Conservation and Natural Resources.
The fee for a public fishing pier license shall be one thousand dollars ($1,000) per year,
which fee shall be subject to adjustment as provided for in Section 9-11-69. Any law
or regulation to the contrary notwithstanding, a resident of the State of Alabama may fish
from a licensed public fishing pier in the inside waters of the State of Alabama without purchasing
a fishing license. A licensed public fishing pier shall be open to the general public. This
section shall not be construed to prohibit the operator of a licensed public...
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9-11-394
Section 9-11-394 Taking, transportation, sale, etc., of marine mammals, etc., in violation
of provisions of article, etc. Except as provided for by an international treaty, convention
or agreement to which the United States is a party or by any statute implementing any such
treaty, convention or agreement, it shall be unlawful: (1) For any person or vessel or other
conveyance to take any marine mammal in waters or on lands under the jurisdiction of Alabama;
(2) For any person to use any port, harbor or other place under the jurisdiction of Alabama
for any purpose in any way connected with the taking of marine mammals or marine mammal products;
(3) For any reason, with respect to any marine mammal taken in violation of this article and
regulations promulgated thereunder or the Marine Mammal Protection Act of 1972 and regulations
promulgated thereunder: a. To possess any such mammal; or b. To transport, sell or offer for
sale any such mammal or any marine mammal product made from any...
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27-7-5.1
Section 27-7-5.1 Licenses - Limited license for motor vehicle rental companies. (a)
As used in this section, the following terms shall have the following meanings: (1)
RENTAL AGREEMENT. Any written agreement setting forth the terms and conditions governing the
use of a vehicle provided by the rental company for rental or lease. (2) RENTAL COMPANY. Any
person or entity in the business of providing rental vehicles to the public under a rental
agreement for a period not to exceed 90 days. (3) RENTAL PERIOD. The term of the rental agreement.
(4) RENTER. Any person obtaining the use of a vehicle from a rental company under the terms
of a rental agreement for a period not to exceed 90 days. (5) VEHICLE OR RENTAL VEHICLE. A
motor vehicle of the private passenger type (including passenger vans, minivans, and sport
utility vehicles) and of the cargo type (including cargo vans, pickup trucks, and trucks with
gross vehicle weight of less than 26,000 pounds, which do not require the operator to...
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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...
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28-3A-24
Section 28-3A-24 Suspension or revocation of licenses; appointment of hearing commission;
notice, hearing and findings; fines. (a) The board shall have full and final authority as
to the suspension or revocation of any license issued under this chapter and to levy a fine
against a licensee in lieu of such suspension or revocation. The board shall have the full
right and authority to suspend any retail license issued by it for any reason which it may
deem sufficient and proper. Provided, however, the board may appoint a hearing commission
of not less than three members to hear and decide all contested applications of licenses under
this chapter, and hear and decide all charges against any licensee for violation of this chapter,
the law or the regulations of the board and shall have the power and authority to revoke or
suspend for cause licenses and permits, or to fine licensees provided in this chapter. Provided,
no member of the hearing commission shall participate in the hearing or...
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32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured
Housing Commission as a manufactured home retailer and engaged regularly in the business of
buying, selling, or exchanging manufactured homes in this state, and having an established
place of business. (2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED
AGENT. Each judge of probate, commissioner of licenses, director of revenue, or other county
official in this state authorized and required by law to issue motor vehicle license tags,
unless otherwise provided by law, who may perform his or her duties under this chapter personally
or through his or her deputies, or such other persons located in this state, as the department
may designate. The term shall also mean those dealers as herein defined who...
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9-12-93
Section 9-12-93 License for boat used for taking or carrying shrimp. It shall be unlawful
for any person to use any boat for the purpose of drawing a seine or trawl used in catching
shrimp or hauling or carrying shrimp without first having secured an annual license due and
payable on or before the opening date of the season as set by the Commissioner of Conservation
and Natural Resources in each and every year as follows: For each and every boat owned by
a resident of this state, there shall be an annual license fee of fifty dollars ($50) for
commercial boats under 30 feet in length, seventy-five dollars ($75) for commercial boats
from 30 to 45 feet in length, one hundred dollars ($100) on commercial boats over 45 feet
in length, and fifteen dollars ($15) on all recreational boats regardless of length. Recreational
boats can use trawls of 16 feet or less as measured at the cork line or main top line to catch,
or attempt to catch, shrimp for bait or noncommercial purposes, not to exceed...
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2-27-10
Section 2-27-10 License to sell. (a) Before any person sells or offers for sale any
restricted-use pesticide in this state for use therein or before any person sells such restricted
pesticide for importation into this state where such sale is directly to the user, custom
applicator, aerial applicator, or pest-control operator, the person shall apply for and obtain
from the commissioner an annual license which authorizes the sale of restricted-use pesticides
to persons who have been issued certified pesticide-use permits as required by Section
2-27-11. The license required by this section shall be posted in a conspicuous place
in licensee's sales outlet. Application forms for this purpose shall be furnished by the commissioner,
which shall be accompanied by a license fee established by the Board of Agriculture and Industries.
All such licenses shall expire December 31 of each year and shall be renewed annually as of
January 1, upon payment of the required annual license fee. Any person...
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