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9-12-54
Section 9-12-54 Payment of taxes. All taxes mentioned in this article shall be paid
by the persons, firms or corporations, commonly known as dealers, factories or shippers, first
marketing the oysters, shrimp, terrapins, turtles or other seafood products, and any person
who has purchased same from a dealer, factory, shipper or any other person who has paid the
tax thereon shall not be taxed again. Said taxes shall be paid to the Director, Marine Resources
Division of the Department of Conservation and Natural Resources or any other officers of
the Department of Conservation and Natural Resources charged with enforcing the provisions
of this article. Unless otherwise provided by law, all taxes, licenses and fines collected
under this article shall be forwarded on the first of the following month to the Treasurer
to be placed to the credit of the Seafoods Fund. (Acts 1923, No. 504, p. 672, § 5; Code 1923,
§ 2770; Acts 1931, No. 361, p. 424, § 11; Code 1940, T. 8, § 128.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-54.htm - 1K - Match Info - Similar pages
9-11-191
Section 9-11-191 Catching of nongame fish from public waters by use of wire baskets
- License - Required; issuance; fees; disposition of fees. Any person desiring a license to
fish with such wire basket in areas where they may be legalized by regulation as provided
for in this article may apply to the probate judge or other appropriate licensing authority
in any county of this state affected by the provisions of this article and shall pay a privilege
license tax of $1.00 for each wire basket he proposes to fish. Judges of probate, license
commissioners or other persons authorized and designated to issue fishing licenses shall be
entitled to a fee of $.25 for each license so issued, which fee shall be in addition to the
amount designated in this article as the cost of such license; provided, that all fees collected
by any probate judge or license commissioner who is paid a salary for the performance of his
duties shall be paid by him into the county treasury to the credit of the...
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40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed
on the storage, use or other consumption in this state of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after October 1, 1965, for storage, use or other consumption in this state
at the rate of four percent of the sales price of such property or the amount of tax collected
by the seller, whichever is greater; provided, however, when the seller follows the Department
of Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax 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 such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) 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 other evidences of debts or stocks, nor...
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45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the
county is hereby authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax 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
such institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) 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 other evidences of debts or...
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45-17-243.02
Section 45-17-243.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one
percent of the sales price of such property, or, if applicable, such lesser rate as may then
be in effect as determined by the governing body of the county pursuant to Section
45-17-243.08, on the storage, use, or other consumption in the county of tangible personal
property, not including, however, materials and supplies bought for use in fulfilling a contract
for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft
and commercial fishing vessels of over five tons load displacement as registered with the
U. S. Coast Guard and licensed by the State Department of Conservation and Natural Resources,
but if, and only if: (1) Such property is purchased at retail, on or after the effective date
of such tax, for storage, use, or other consumption in the county on or after the...
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45-39-245.42
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one
percent of the sales price of such property, or, if applicable, such lesser rate as may then
be in effect as determined by the governing body of the county pursuant to Section
45-39-245.48, on the storage, use, or other consumption in the county of tangible personal
property, not including, however, materials and supplies bought for use in fulfilling a contract
for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft
and commercial fishing vessels of over five tons load displacement as registered with the
U.S. Coast Guard and licensed by the State Department of Conservation and Natural Resources,
but if and only if: (1) Such property is purchased at retail, on or after the effective date
of such tax, for storage, use, or other consumption in the county on or after the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.42.htm - 2K - Match Info - Similar pages
9-13-81
Section 9-13-81 Levy of severance tax; lien upon forest products, etc., for payment
of tax. To provide further for conservation of the natural resources of the state by protection
of the state's forests and development of the forestry program, there is levied and shall
be collected as provided in this article a privilege tax on every person who owns timber prior
to severance and engages or continues to engage in the state in the business of severing timber
or any other forest products from the soil for sale, profit, or commercial use whether as
owner, lessee, concessionaire, or contractor. The privilege tax imposed by this article is
in addition to other taxes now levied and shall be known as the forest products severance
tax. The tax, together with interest and penalties imposed by this article, shall be a lien
upon the forest products so severed and upon the product or products manufactured therefrom
until the tax imposed by this article with respect to such forest products shall...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall
be appropriated for each fiscal year by the Legislature to the Department of Revenue with
which to pay the salaries, the cost of operation and management of the department shall be
deducted, as a first charge thereon, from the taxes collected under the provisions of this
division; provided, that the expenditure of the sum so appropriated shall be budgeted and
allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated
to defray the expenses of operating the department for each fiscal year. After the payment
of the expenses, so much of the amount remaining as may be necessary, after first applying
all sums of money received by reason of the application of the surplus in the income tax as
provided by Section 40-18-58, for the replacement in the public school fund of the
three-mill constitutional levy for schools and in the General Fund of the one-mill levy for...
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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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