Code of Alabama

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9-11-60
Section 9-11-60 Disposition of funds from sale of fur catchers' licenses; report of licenses
issued. Judges of probate and other persons authorized and designated to issue licenses provided
in Section 9-11-59 shall retain out of the license fee the sum of $.25, which shall cover
the services required for issuing and reporting the sale of said licenses, and shall remit
the balance to the Commissioner of Conservation and Natural Resources the first of each month,
which balance shall be deposited with the State Treasurer to the credit of the Game and Fish
Fund; provided, that if any such license is issued by any probate judge, license commissioner
or other officer who is paid a salary for the performance of his duties as such officer, he
shall be required to remit the entire amount collected to the Commissioner of Conservation
and Natural Resources except the $.25 charged by the issuing officer for the issuance of such
licenses, and this amount shall be remitted to the treasurer of the...
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9-11-413
Section 9-11-413 License fee; issuance of license; license to operate a commercial bird hunting
preserve. (a) Except as provided in subsection (b), the privilege license fee for operating
a hunting preserve shall be twenty-five dollars ($25) per year for the first 100 acres of
hunting preserve area plus five dollars ($5) per year for each additional 100 acres or part
thereof. Upon application to the judge of probate of the county in which the preserve is located
and payment of the license fee required in this subsection and an issuance fee of two dollars
($2), the judge of probate shall issue a privilege license to operate a hunting preserve to
the applicant. Privilege licenses to operate hunting preserves shall be issued on forms prescribed
by the Commissioner of Conservation and Natural Resources furnished to the judge of probate.
All fees collected by the judge of probate for issuing hunting preserve licenses shall be
remitted at the same time and in the same manner that hunting and...
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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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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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2-22-10
Section 2-22-10 Furnishing of semiannual tonnage reports by licensees. (a) Each licensee shall
furnish the commissioner a report showing the number of tons of each grade of fertilizer sold
in each county in the state semiannually pursuant to regulations adopted by the board. Said
report shall be submitted not later than 30 days following the close of the six-month period;
provided, however, that more frequent reports giving this information may be required by the
commissioner with the approval of the board. This report may be made on a special summary
form provided by the commissioner or by submitting a copy of the invoice. No information furnished
the commissioner under this section shall be disclosed in such a way as to divulge the operation
of any person. (b) When more than one person is involved in the sale, importation or distribution
of a commercial fertilizer, the licensee who distributes the fertilizer to a nonlicensee is
responsible for reporting the tonnage as under...
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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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9-11-244
Section 9-11-244 Taking, etc., of protected birds or animals by means of bait; bait privilege
license. THIS SECTION WAS AMENDED BY ACT 2019-103 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY
6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as provided in subsection
(b), no person at any time shall take, catch, kill, or attempt to take, catch, or kill any
bird or animal protected by law or rule of the State of Alabama by means, aid, or use, directly
or indirectly, of any bait, such as shelled, shucked, or unshucked corn or of wheat or other
grain, salt, or any other feed whatsoever that has been so deposited, placed, distributed,
or scattered as to constitute for the birds or animals a lure, attraction, or enticement to,
on, or over the area where a hunter or hunters are attempting to kill or take them; provided,
that the birds or animals may be taken under properly shocked corn and standing crops of corn,
wheat, or other grain or feed and grains scattered solely as a result...
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9-11-44
Section 9-11-44 Resident license - Hunting. (a) Any person who is age 16 years or older, but
who has not reached 65 years of age, who has resided in Alabama continuously for a period
of not less than 90 days next preceding, and who is not serving as a member of the Armed Forces
of the United States of America during any period of time in which the United States of America
is in a state of war, as declared by an act of Congress, shall procure an annual resident
all-game hunting license before the person is entitled to hunt in this state by filing an
application with the person in any county of the state duly authorized to issue the license,
stating his or her name, age, place of residence, post office address, and after paying to
the person issuing the license a license fee of twenty-three dollars ($23), plus an issuance
fee of one dollar ($1), which fees shall be subject to adjustment as provided for in Section
9-11-68. Any Alabama resident age 16 through 64 years, in lieu of...
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40-12-264
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
(a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle may
be granted a grace period of 20 calendar days from date of acquisition to procure a license
tag or plate. (b) Notwithstanding Section 32-6-65, a new or used motor vehicle dealer who
has a current regulatory license required under this article and a dealer license as required
by Section 40-12-51 or Section 40-12-169 may purchase dealer license plates from the department
upon presentation of the current licenses and payment of the fee for a private passenger automobile
as provided in subdivision (1) of subsection (a) of Section 40-12-242 and subsection (a) of
Section 40-12-273 per dealer plate. An additional two dollar ($2) issuance fee shall also
be collected by the department. A new or used motor vehicle dealer that has a current regulatory
license required under this article and a dealer license as...
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