11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise, trade, profession, occupation, or livelihood, including the lease or rental of residential or nonresidential real estate, whether or not carried on for gain or profit, and whether or not engaged in as a principal or as an independent contractor, which is engaged in, or caused to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by a taxing jurisdiction for the privilege of doing any kind of business, trade, profession, or any other activity in that jurisdiction, by whatever name called, which document is required to be conspicuously posted or displayed except to the extent the taxpayer's business license tax or other financial information is listed thereon or unless the municipality affirmatively elects not to so require. However, municipal occupational licenses,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.1.htm - 6K - Match Info - Similar pages
16-46-3
Section 16-46-3 Exemptions from chapter; records of private postsecondary institutions ceasing operations. (a) This chapter shall not apply to any school offering instruction in grades K-12, or any combination thereof, including any person in regard to the operation of such K-12 school. (b) This chapter shall not apply to any of the following private postsecondary institutions, including any person in regard to the operation of such private postsecondary institution: (1) Schools operated on a nonprofit basis offering only courses or programs of study which do not lead to an associate or baccalaureate degree and are limited in nature to the performance of or preparation for the ministry of any established church, denomination, or religion. (2) Courses conducted by employers exclusively for their employees and courses conducted by labor unions exclusively for their members. (3) Schools, colleges, and universities principally operated and supported by the State of Alabama or its political...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-46-3.htm - 5K - Match Info - Similar pages
23-1-56
Section 23-1-56 Contracts to do work - Qualification of bidders. (a) Prequalifications of contractors. The Director of Transportation shall require all bidders to furnish a statement under oath, on such forms as the State Department of Transportation may prescribe, of detailed information with respect to their financial resources, equipment, past record, and experience of both the firm and personnel of the organization, together with such other information as the State Department of Transportation may deem necessary for carrying out the provisions of this chapter. Such forms shall include a financial statement actually prepared by a certified public accountant (C.P.A.) or any independent licensed public accountant approved by the Alabama State Department of Transportation, an inventory of equipment listing its location and book value, a listing of material and equipment houses with whom a line of credit is established as well as those firms from whom principal materials and equipment...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-56.htm - 13K - Match Info - Similar pages
32-8-2
Section 32-8-2 Definitions. For the purpose 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) CURRENT ADDRESS. A new address different from the address shown on the application or on the certificate of title. The owner, within 30 days after the address is changed from that shown on the application or on the certificate of title, shall notify the department of the change of address in the manner prescribed by the department. (2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles, trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor vehicles, or travel trailers in this state, and having in this state an established place of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-2.htm - 9K - Match Info - Similar pages
33-5-3
Section 33-5-3 Definitions. As used in this article, the following terms shall have the meanings respectively ascribed to them in this section, unless the context clearly requires a different meaning: (1) VESSEL. Every description of watercraft, other than a seaplane, capable of being used as a means of transportation on the water, but such term shall not include vessels 12 feet in length or less when used solely on farm ponds of less than 50 acres in size. (2) WATERS OF THIS STATE. Any waters within the territorial limits of this state and the marginal sea adjacent to this state and the high seas when navigated as a part of a journey or ride to and from the shore of this state; provided, however, that "waters of this state" shall not be interpreted to mean any private pond which is not used for boat rentals or the charging of fees for fishing therein. (3) OWNER. A person, other than a lienholder, having the property in or title to a vessel. The term includes a person entitled to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-5-3.htm - 2K - Match Info - Similar pages
40-12-258
Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license tags. (a) Except for vehicles provided for in subsections (b) and (c), an individual reregistering a motor vehicle that has been stored in this state and not used or operated on the public highways of this state shall pay the annual license taxes and registration fees on the vehicle. The license taxes and registration fees associated with the reregistering of motor vehicles shall not be prorated. (b) The owners of motor vehicles commonly known as self-propelled campers or house cars, when stored in this state and not used or operated on the public highways of this state, upon reregistering, shall pay license taxes and registration fees on a monthly prorated basis. (c) The owners of farm trucks and farm truck tractors and vintage vehicles, without regard to subdivision (2) of subsection (c) of Section 40-12-290, when stored in this state and not used or operated on the public highways of this state,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-258.htm - 3K - Match Info - Similar pages
40-25-19
Section 40-25-19 Transporting and distributing tobacco products. Each and every person, firm, corporation, club, or association transporting and distributing in any manner whatsoever any tobacco products as enumerated and defined herein within the State of Alabama who has not a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting or distributing any of such tobacco products as enumerated and defined herein secure a permit from the Department of Revenue. The Department of Revenue shall, before issuing such permit, charge and collect annually a fee of $50 from each such person, firm, corporation, club, or association for transporting or distributing in any manner whatsoever any tobacco products as enumerated and defined herein. Each person, firm, corporation, club, or association securing a permit as hereinbefore provided for, shall be allowed for each such permit so secured one vehicle for the purpose of transporting or distributing such tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-19.htm - 2K - Match Info - Similar pages
45-37-42
Section 45-37-42 Regulation of tattooing. (a) This section shall be operative only in Jefferson County. (b) For the purposes of this section, the following words have the following meanings unless the context clearly indicates otherwise: (1) DEPARTMENT. The Jefferson County Board of Health. (2) TATTOO or TATTOOING. The act of inserting a pigment under the skin of a human being by pricking with a needle or otherwise, so as to produce an indelible mark or figure visible through the skin. (c) No person shall apply a tattoo upon the body of another human unless the person applying the tattoo shall hold a valid permit issued by the department. (d) The department shall regulate persons who practice the art of tattooing and the facilities in which they operate. A permit shall be issued annually by the department to the applicant meeting all requirements governing permit issuance as contained in the regulations governing tattoo facilities. Permits shall expire on December 31 of each year....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-42.htm - 3K - Match Info - Similar pages
45-44-150.14
Section 45-44-150.14 Disposition of funds. (a) All fees, commissions, taxes, and other monies, including fines and forfeitures, received under this part shall be paid to the treasurer of the racing commission. All such monies remaining after payment of expenses incurred in the administration of this part shall be distributed as provided by law within 15 days following the quarterly receipt thereof. The Macon County Racing Commission shall then distribute such net proceeds on a quarterly basis as follows: (1) The first 51 percent of such net proceeds shall be distributed to the Macon County Board of Education as follows: a. Fifty-one percent of the 51 percent shall go to the general fund of the Macon County Board of Education to be used as they shall see fit. b. The remaining 49 percent of the 51 percent shall be used exclusively for a pro rata basis salary subsidy for all employees of the county board of education including specifically teachers, administrative personnel and support...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-150.14.htm - 4K - 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
|