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45-43-246.01
Section 45-43-246.01 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 Lowndes 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/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
5-1A-10
Section 5-1A-10 Use of lender information or trade name in solicitations. (a) For purposes
of this section, the following terms shall have the following meanings: (1) LENDER. A bank,
industrial bank, savings and loan association, savings bank, credit union, finance company,
mortgage bank, mortgage broker, loan originator or holder of the loan, or other person who
makes loans in this state, and any affiliate thereof, or any third party operating with the
consent of the lender. A person shall not be considered a lender based on the person's former
employment with the lender. (2) PERSON. Any individual, firm, corporation, partnership, organization,
association, or other legal entity. (b) A person other than the lender may not use the trade
name or trademark of the lender or a trade name or trademark confusingly similar to that of
the lender in a solicitation for the offering of services or products without the consent
of the lender unless the solicitation clearly and conspicuously states...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-1A-10.htm - 4K - Match Info - Similar pages
2-31-1
Section 2-31-1 Definitions. When used in this article, unless the context otherwise requires,
the following terms shall have the following meanings: (1) PRODUCER. The owner, tenant, or
operator of land in this state who has interest in and who receives all or any part of the
proceeds from the sale of the grain produced thereon. (2) PERSON. Any person, firm, association,
corporation or partnership. (3) GRAIN. Corn, wheat, oats, rye, soybeans, barley, grain sorghums,
or other commodities commonly referred to as grain. (4) GRAIN DEALER. Any person owning, controlling
or operating a grain elevator, mill, warehouse or other similar structure or a truck or tractor
trailer unit, or both, and engaged in the business of buying or receiving grain from producers
for resale, for storage, or for milling or processing or any person commonly referred to as
a "grain broker" engaged in the business of buying grain for resale or for milling
or processing or soliciting the sale, purchase, exchange or...
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27-5A-2
Section 27-5A-2 Definitions. As used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) ACTUARY. A person
who is a member in good standing of the American Academy of Actuaries. (2) COMMISSIONER. The
Alabama Commissioner of Insurance. (3) CONTROLLING PERSON. Any person, firm, association,
or corporation who directly or indirectly has the power to direct or cause to be directed,
the management, control, or activities of the reinsurance intermediary. (4) INSURER. Any person,
firm, association, or corporation duly licensed in this state pursuant to the applicable provisions
of the insurance law as an insurer. (5) LICENSED PRODUCER. An insurance producer or reinsurance
intermediary licensed pursuant to the applicable provision of the insurance law. (6) QUALIFIED
U.S. FINANCIAL INSTITUTION. An institution that: a. Is organized or, in the case of a U.S.
office of a foreign banking organization, licensed,...
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28-4-1
Section 28-4-1 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BREWER. Every person, firm, association or corporation that manufactures fermented liquors
of any name or description from malt, wholly or in part, or from any substitute therefor.
(2) DISTILLER. Every person, firm, association or corporation that produces distilled spirits
or who brews or makes mash, wort or wash fit for distillation or for the production of spirits
or who, by any process of evaporation, separates alcoholic spirits from any fermented substance
or who, making or keeping mash, wort or wash, has also in possession or use a still. (3) LIQUOR
NUISANCES. a. Any rooms or structures used for the unlawful manufacture, sale, furnishing,
distilling, rectifying, brewing or keeping of liquors or beverages that are prohibited by
the laws of Alabama to be manufactured, sold or otherwise disposed of...
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2-10-50
Section 2-10-50 Definitions. As used in this article, the following words and phrases shall
have the meanings respectively ascribed to them in this section: (1) AGRICULTURAL PRODUCTS.
Such term shall include horticultural, viticultural, forestry, dairy, livestock, poultry,
bee, fish, aquatic and seafood products and any farm products. (2) MEMBER. Such term shall
include actual members of associations without capital stock and holders of common stock in
organizations organized with capital stock. (3) ASSOCIATION. Any corporation organized under
this article. (4) PERSON. Such term shall include individuals, firms, partnerships and associations.
(5) PRODUCTION OF AGRICULTURAL PRODUCTS. Such term shall include fishing activities and the
harvesting of aquatic and seafood products as well as the production of other agricultural
or farm products hereinabove defined in subdivision (1) of this section. (Acts 1921, Ex. Sess.,
No. 31, p. 38; Code 1923, §7127; Code 1940, T. 2, §85; Acts 1973,...
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34-13-120
Section 34-13-120 License required; crematory requirements; application and inspection; records;
violations; rulemaking authority. (a) No person, firm, corporation, association, entity, or
funeral establishment, or branch thereof, may operate a crematory for the purpose of cremating
dead human bodies, unless licensed by the board as a funeral establishment and the crematory
being registered with the board and inspected by the board before any cremations of human
remains are performed. (b) A crematory shall satisfy all of the following requirements and
have the following minimum equipment, facilities, and personnel: (1) Registered with the board.
(2) Inspected by the board before performing any cremations. (3) Fixed on the premises of
a funeral establishment. For the purposes of this subdivision, fixed means permanently attached
to the real property where the establishment is situated. (4) Owned by the same individual,
partnership, or corporation as the funeral establishment. (5) Under...
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40-16-1
Section 40-16-1 Definitions. For the purpose of this chapter, the following terms shall have
the respective meanings ascribed to them by this section: (1) FINANCIAL INSTITUTION. Any person,
firm, corporation, and any legal entity whatsoever doing business in this state as a national
banking association, bank, banking association, trust company, industrial or other loan company
or building and loan association, and such term shall likewise include any other institution
or person employing moneyed capital coming into competition with the business of national
banks, and shall apply to such person or institution regardless of what business form and
whether or not incorporated, whether of issue or not, and by whatsoever authority existing.
The common parent corporation of a controlled group of corporations eligible to elect to file
a consolidated excise tax return, in accordance with Section 40-16-3, shall be considered
a financial institution if such parent corporation is a registered bank...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-16-1.htm - 4K - Match Info - Similar pages
45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (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
Cullman 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...
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5-17-3
Section 5-17-3 Use of words "credit union" in name or title. It shall be a misdemeanor
for any person, association, copartnership, or corporation, except corporations organized
in accordance with the provisions of this chapter, credit unions incorporated under the laws
of the United States, the trade associations of credit unions doing business in this state,
and other organizations as approved by the administrator, to use the words "credit union"
in their name, title, or in advertising. A credit union organized under the provisions of
this chapter shall include in its corporate name or title the words "credit union."
Any violation of this prohibition shall subject the party chargeable therewith to a penalty
of five hundred dollars ($500) for each day, with a maximum amount of fifty thousand dollars
($50,000), during which the violation is committed or repeated. The penalty may be recovered
by the administrator by an action instituted for that purpose, and, in addition to the penalty,...
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