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25-5-50
Section 25-5-50 Applicability; exemptions; coverage for school boards, volunteer fire departments,
and rescue squads; sports officials. (a) This article and Article 2 of this chapter shall
not be construed or held to apply to an employer of a domestic employee; an employer of a
farm laborer; an employer of a person whose employment at the time of the injury is casual
and not in the usual course of the trade, business, profession, or occupation of the employer;
an employer who regularly employs less than five employees in any one business, other than
the business of constructing or assisting on-site in the construction of new single-family,
detached residential dwellings; or a municipality having a population of less than 2,000 according
to the most recent federal decennial census. An employer who regularly employs less than five
employees in any one business; a farm-labor employer; an employer of a domestic employee;
or a municipality having a population of less than 2,000 according to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-5-50.htm - 9K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
22-18-50
Section 22-18-50 Enactment and text of Emergency Medical Services Personnel Licensure Interstate
Compact. The Emergency Medical Services Personnel Licensure Interstate Compact is hereby enacted
into law and entered into with all other jurisdictions legally joining therein in form substantially
as follows: SECTION 1. PURPOSE In order to protect the public through verification of competency
and ensure accountability for patient care related activities all states license emergency
medical services (EMS) personnel, such as emergency medical technicians (EMTs), advanced EMTs
and paramedics. This Compact is intended to facilitate the day to day movement of EMS personnel
across state boundaries in the performance of their EMS duties as assigned by an appropriate
authority and authorize state EMS offices to afford immediate legal recognition to EMS personnel
licensed in a member state. This Compact recognizes that states have a vested interest in
protecting the public's health and safety...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-18-50.htm - 41K - Match Info - Similar pages
40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - Match Info - Similar pages
2-10-1
Section 2-10-1 Use of word "cooperative" in title. No person, firm, corporation or
association organized or doing business in this state as a cooperative association to market
agricultural products shall be entitled to use the word "cooperative" as a part
of its corporate or other business name or title unless it has complied with the provisions
of this chapter. (Acts 1921, Ex. Sess., No. 31, p. 38; Code 1923, §7147; Code 1940, T. 2,
§105; Acts 1959, No. 591, p. 1480.)...
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2-26-1
Section 2-26-1 Definitions. When used in this article, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) PERSON. An individual,
partnership, corporation, company, society, association or agency. (2) AGRICULTURAL SEED.
The seeds of grasses, forage, cereal and fiber crops and any other kinds of seeds commonly
recognized within this state as agricultural or field seeds and mixtures of such seeds. (3)
VEGETABLE SEED. The seeds of those crops which are grown in gardens or on truck farms and
are generally known and sold under the name of vegetable seeds in this state. (4) FLOWER SEED.
The seeds of all plants grown for ornamental purposes, either for domestic or commercial purposes,
and which are generally known and sold under the name of flower seed in this state. (5) TREE
AND SHRUB SEED. The seeds of woody plants commonly known and sold as tree or shrub seeds in
this state. (6) WEED SEEDS. The seeds, bulblets and tubers...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-26-1.htm - 5K - Match Info - Similar pages
2-3A-1
Section 2-3A-1 Declaration of purpose and legislative findings. The Legislature has found and
determined and does hereby declare that in this state the following conditions exist: (1)
That there exists in this state an inadequate supply of funds at interest rates sufficiently
low to enable persons engaged in agriculture in this state to continue their operations at
present levels; (2) That such inability to continue agricultural operations lessens the supply
of agricultural commodities available to fulfill the needs of the citizens of this state;
(3) That such inability to continue operations decreases available employment in the agricultural
sector of the state and results in unemployment and its attendant problems; and (4) That it
is necessary, desirable and in the best interest of the citizens of this state that provision
be made for the establishment of a public corporation to promote the development of agriculture
in this state by making available to persons engaged in agriculture...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-3A-1.htm - 1K - Match Info - Similar pages
40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
32-18-1
Section 32-18-1 Definitions. For the purposes of this chapter, the following terms shall have
the meanings indicated: (1) PERSON. Every natural person, firm, copartnership, association,
or corporation. (2) OPERATOR. Every person who is in actual physical control of a motor vehicle
upon a street, alley, or thoroughfare. (3) MOTOR VEHICLE. Any vehicle propelled by any power
other than muscular power, including traction engines, tractor cranes, power shovels, road
building machines, road rollers, road sweepers, and sand spreaders, which are self-propelled;
and trailers, semitrailers, and motorcycles. This definition shall not include traction engines,
tractor cranes, power shovels, road building machines, road rollers, road sweepers, and sand
spreaders which are not self-propelled; or tractors used exclusively for agricultural purposes,
well drillers, electric trucks with small wheels used in factories, warehouses, and railroad
stations and operated principally on private property and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-18-1.htm - 2K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) 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 evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
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