Code of Alabama

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9-12-67
Section 9-12-67 Sacking and tagging oysters; penalties. (a) All oysters taken from public oyster
bottoms of the State of Alabama for commercial purposes shall be sacked or placed in containers,
in accordance with the most current National Shellfish Sanitation Program Guide for the Control
of Molluscan Shellfish, as adopted by the state Department of Public Health, containing not
more than one-quarter Alabama barrel of oysters. Sacks or containers with oysters shall be
tagged and identified in accordance with the requirements of the most current National Shellfish
Sanitation Program Guide for the Control of Molluscan Shellfish, as adopted by the state Department
of Public Health, prior to leaving the harvest location or oyster management station. The
tag shall remain attached to each sack or container until it is emptied or retagged with a
certified dealer tag. Sacks or containers shall not be emptied in any proportion prior to
reaching the destination where the oysters shall be opened,...
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9-11-153
Section 9-11-153 Wholesale and retail freshwater nongame fish dealers' licenses; commercial
paddlefish dealer's license. (a) Every person, firm, association, or corporation engaged in
the buying, selling, or handling of freshwater nongame fish for the purpose of resale, whether
handled on a commission basis or otherwise, and every person, firm, association, or corporation
shipping freshwater nongame fish out of the State of Alabama on consignment or order shall
be considered a wholesale dealer of freshwater nongame fish, and shall be required to pay
a license of $25.00 per annum. Any person, firm, association, or corporation handling freshwater
nongame, uncooked fish strictly at retail to the consumer shall be considered a retailer and
must purchase a license and pay $10.00 per annum for the same. The revenue to be derived from
such licenses shall be covered into the State Treasury to the credit of the Game and Fish
Fund of the Department of Conservation and Natural Resources....
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9-12-95
Section 9-12-95 Commercial party boat license; fee; requirements; expiration; penalty. (a)
Any person, firm, or corporation who engages in the business of carrying one or more persons
fishing in salt and brackish waters of the State of Alabama for a fee shall purchase a commercial
party boat license. The fee for a commercial party boat license shall be $200.00 for boats
certified for up to six passengers, $300.00 for boats certified for seven to twenty-five passengers,
and $500 for boats certified for more than twenty-five passengers. Upon making application
for the license, the applicant shall provide evidence of a United States Coast Guard license
for operating a passenger boat. Any law or regulation to the contrary notwithstanding, passengers
on the commercial party boats may fish in the territorial waters of Alabama, and land fish
in this state caught within or beyond the territorial waters without purchasing a fishing
license. Persons to whom the commercial party boat license is...
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9-11-84
Section 9-11-84 Sale, transportation, etc., of game fish taken from public or private waters.
(a) It shall be unlawful for any person to sell or offer for sale within this state, or ship
or transport for sale within or without this state, or to ship into this state any game fish
caught or taken in any of the fresh waters, whether public or private, of this state or any
other state. All species of black bass, white bass, yellow bass, saltwater striped bass, bream,
and pickerel, as well as walleye, sauger, black and white crappie, and yellow perch are designated
game fish for the purpose of this section. (b) This section shall not apply to the sale of
game fish raised in hatcheries and sold for the purposes of stocking ponds and lakes, nor
shall it apply to the sale of nonnative game fish raised for human consumption, nor shall
it apply to the sale of yellow perch, largemouth bass, shellcracker, and bluegill bream raised
in farm ponds; provided, that, prior to any sale provided for in...
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9-11-156
Section 9-11-156 Penalties for violations of provisions of article. Any person, firm, copartnership,
association or corporation violating any of the provisions of this article or rules and regulations
based thereon shall be guilty of a Class A misdemeanor and, upon conviction for the first
offense, shall be punished by a fine of not more than $2,000.00 and/or sentenced to imprisonment
for not more than one year; upon conviction for the second or any subsequent offense, the
punishment shall be by a fine of not less than $500.00 nor more than $2,000.00, and/or by
imprisonment for not less than one month nor more than one year. In addition thereto, all
commercial fishing gear, boats, motors, implements, instruments, appliances or things of whatsoever
nature used in connection with the commission of such misdemeanor, if the owner is unknown,
shall be seized and confiscated and shall become the property of the Division of Wildlife
and Freshwater Fisheries of the Department of Conservation...
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9-11-63
Section 9-11-63 Fur dealer's license; penalty for violations. (a) Any person, firm, association,
or corporation who or which engages in the business of buying, trading, selling, or otherwise
deals in raw furs, skins, or pelts of fur-bearing animals for which a business license is
not otherwise provided in this article shall be required, before engaging in or transacting
that business, to first procure a license in the same manner and place as provided for procuring
hunting, fishing, and fur licenses and upon the following schedule: A minimum license fee
of $25.00 when the gross sales during the next preceding year amounted to $15,000.00 or less;
a license fee of $50.00 when such gross sales amounted to more than $15,000.00 and less than
$30,000.00; a license fee of $100.00 when such gross sales amounted to $30,000.00 or more.
Any nonresident dealer, trader, or buyer of raw furs, skins, or pelts of fur-bearing animals
who or which maintains a place of business in this state or who in...
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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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41-23-140
Section 41-23-140 Definitions; commission created; composition; staff; duties; annual report.
(a) For the purposes of this article, the term trail means any form of paved or unpaved trail
including freshwater and saltwater paddling trails. The term trail user community includes,
but is not limited to, the following: Paved and unpaved trail users, hikers, bicyclists, users
of off-highway vehicles, paddlers, equestrians, disabled outdoor recreational users, and commercial
recreational interests. (b) There is created within the Alabama Department of Economic and
Community Affairs, the Alabama Trails Commission which shall advance development, interconnection,
and use of trails in this state and as further provided in this article. The commission shall
be composed of the following members: (1) Two members recognized for expertise in trail development,
management, or use, appointed by the Governor and representing the trail user community. (2)
One member recognized for expertise in trail...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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45-11-244.02
Section 45-11-244.02 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 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, 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,...
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