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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,...
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23-1-272
Section 23-1-272 Declaration of policy. The Legislature hereby finds and declares: (1) That
outdoor advertising is a legitimate commercial use of private property adjacent to roads and
highways; (2) That the erection and maintenance of outdoor advertising signs, displays, and
devices in areas adjacent to interstate highways and primary highways should be regulated
in order to protect the public investment in such highways, to promote the recreational value
of public travel, to preserve natural beauty, and to promote the reasonable, orderly, and
effective display of such signs, displays, and devices; (3) That outdoor advertising is an
integral part of the business and marketing function and an established segment of the national
economy and should be allowed to operate in business areas; (4) Regulatory standards set forth
in Section 23-1-274 are consistent with customary use in this state and will properly and
adequately carry out each and all of the purposes of this division; and (5)...
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23-1-5
Section 23-1-5 Payment of costs of relocation of utility facilities necessitated by construction
of highways. (a) Whenever the Director of Transportation shall determine and order that the
relocation of any utility facility is necessitated by the construction of any project on the
national system of interstate and defense highways, including the extensions thereof within
urban areas, the utility owning or operating the utility facility shall relocate the facility
in accordance with the order of the Director of Transportation. Notwithstanding the foregoing,
if the cost of the utility facility relocation is eligible and approved for reimbursement
by the federal government, the cost of the relocation of the utility facility shall be paid
by the state as a part of the cost of the construction of the project out of the funds then
or thereafter available for the highway construction after the utility has furnished the Director
of Transportation with all papers, records, or other supporting...
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30-3-192
Section 30-3-192 Data match system; accounts encumbered or surrendered; reasonable fees; liability;
disclosure of financial records; penalties. (a) The state Title IV-D agency shall enter into
agreements with financial institutions doing business in Alabama to develop and operate a
data match system, using automated data exchanges to the maximum extent feasible, to provide
on a calendar quarter basis the following information to the extent available for each noncustodial
parent who maintains an account with the contracting financial institution and who owes past
due support as identified by the state Title IV-D agency by name and Social Security number
or other taxpayer identifying information: (i) name, (ii) record address, (iii) Social Security
number or other tax identification number, and (iv) other identifying information that may
be a part of the institution's records. (b) Upon service of a notice of lien or levy from
the state Title IV-D agency on a financial institution, the...
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32-7B-2
Section 32-7B-2 Definitions. For the purposes of this chapter, the following terms shall have
the following meanings respectively ascribed to them in this section, except in those instances
where the context clearly indicates a different meaning: (1) ADVISORY COUNCIL. A group of
13 voting members consisting of: Two representatives of the Department of Revenue, a representative
of the Department of Public Safety, and a representative of the Department of Insurance as
well as three insurance company representatives appointed by the Commissioner of Insurance,
a representative of the American Insurance Association, a representative of the National Association
of Mutual Insurance Companies, a representative of the Property and Casualty Insurers Association
of America, a representative of the Alabama Independent Agents Association, a representative
of the Alabama Probate Judges Association appointed by the president of the association, and
a representative of the Alabama Association of Tax...
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37-2-26
Section 37-2-26 Bills of lading or receipts - Charges to be settled according to stipulated
rate. All transportation companies doing business in this state shall settle their freight
charges according to the rate stipulated in the bill of lading, provided the rate stipulated
therein is in conformity with the classifications and rates made and filed with the Interstate
Commerce Commission, in case of shipment from without the state, and with those filed with
or established or approved by the Public Service Commission of the state, or those established
by statute, in case of shipments wholly within the state, by which classification and rates
all consignees shall in all cases be entitled to settle freight charges with such companies,
and it shall be the duty of such transportation companies to inform any consignee or consignees
of the correct amount due for freight, according to such classification and rates, and upon
payment or tender of the amount due, according to such classification...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-2-26.htm - 1K - Match Info - Similar pages
40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
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40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity. (a)(1) Individuals
who are residents or domiciliaries of this state and business entities that are organized
or commercially domiciled in this state have substantial nexus with this state. (2) Nonresident
individuals and business entities organized outside of the state that are doing business in
this state have substantial nexus and are subject to the taxes provided for in Chapters 14A,
18, and 16 of this title, when in any tax period the property, payroll, or sales of the individual
or business in the state, as they are defined in subsection (d), exceeds the thresholds set
forth in subsection (b). (b) Substantial nexus is established if any of the following thresholds
are exceeded during the tax period: (1) A dollar amount of fifty thousand dollars ($50,000)
of property. (2) A dollar amount of fifty thousand dollars ($50,000) of payroll. (3) A dollar
amount of five hundred thousand dollars ($500,000) of sales, as...
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41-10-136
Section 41-10-136 Definitions. The following words and phrases used in this article and others
evidently intended as the equivalent thereof shall, in the absence of clear implication in
this article otherwise, be given the following respective interpretations: (1) APPLICANT.
A natural person who files a written application with the Governor in accordance with the
provisions of Section 41-10-138. (2) AREA OF OPERATION. The area specified in the certificate
of incorporation of an authority, within which the authority is empowered to carry on its
business and activities under this article. (3) AUTHORITY. A public corporation organized
pursuant to the provisions of this article. (4) BOARD. The board of directors of an authority.
(5) BONDS. Includes bonds, notes, debentures and certificates representing an obligation to
pay money. (6) COMMISSION. The Alabama Historical Commission, an agency of the state established
under Section 41-9-240. (7) COUNTY. Any county in this state. (8) DIRECTOR....
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41-10-239
Section 41-10-239 Property rights not to be affected by article; sections imposing licensing
requirements, taxes, etc., are void if such requirements not otherwise imposed. It is the
intent of this article that it shall not restrict or impair the real, personal or mixed property
in which any individual person, industry, business, utility, industrial development board
or similar board or authority, public or private corporation or the Alabama State Port Authority
has any legal, equitable, absolute or conditional right, title or interest, whether by fee
simple, leasehold, easement, possession, contract, license, permit or any other form of ownership
or other rights thereto whatsoever or any existing or future rights of way required by the
State of Alabama Department of Transportation for the construction of Interstate Route I-210
and the construction of the new Cochrane Bridge and its roadway approaches and any future
connections to or between these two highway facilities. In the event...
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