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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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11-65-3
Section 11-65-3 Class 1 municipality authorized to create racing commission; status of commission;
powers and duties generally; disposition of fees; jurisdiction of State Ethics Commission.
A commission is authorized to be created in accordance with the provisions of this chapter
for each Class 1 municipality, as Class 1 municipality is defined in Section 11-40-12 or any
successor provision of law. Any commission created for any sponsoring municipality pursuant
to the provisions of this chapter shall be named "The ______ (the name of the sponsoring
municipality shall be inserted in the blank) Racing Commission" and shall be a public
corporation having a legal existence separate and apart from the state and any county, municipality,
or political subdivision thereof. A commission shall be vested with the powers and duties
specified in this chapter and all other powers necessary and proper to enable it to execute
fully and effectively the purposes of this chapter. Anything contained in...
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40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution
of penalties and citation fees on delinquent licenses. (a) The county commission of each county
is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty
of the license inspector to scrutinize the records and stubs kept in the office of the probate
judge and also to examine the license records of each city or town located in the county or
counties of which he has been appointed license inspector; and, if it shall be reported to
any license inspector or come to his knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state or have failed or refused to take out a license for operating any
motor vehicle or trailer for which a license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the...
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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier
vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
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34-24-523
Section 34-24-523 Designation of state of principal license. (a) A physician shall designate
a member state as the state of principal license for purposes of registration for expedited
licensure through the compact if the physician possesses a full and unrestricted license to
practice medicine in that state, and the state is: (1) The state of primary residence for
the physician; or (2) The state where at least 25 percent of the practice of medicine occurs;
or (3) The location of the physician's employer; or (4) If no state qualifies under subdivision
(1), subdivision (2), or subdivision (3), the state designated as state of residence for purpose
of federal income tax. (b) A physician may redesignate a member state as state of principal
license at any time, as long as the state meets the requirements in subsection (a). (c) The
interstate commission is authorized to develop rules to facilitate redesignation of another
member state as the state of principal license. (Act 2015-197, ยง4.)...
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45-9-243
Section 45-9-243 Annual license or privilege fees. (a) This section shall apply only to Chambers
County, Alabama, and to no other county. (b) As used in this section, the following words
and terms shall have the meanings hereby ascribed to them: "the county" means Chambers
County, Alabama; "person" includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity; "business" includes all activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person; "license or privilege fee"
shall not include any sales or use tax. (c) The purpose of this section is to equalize the
burden of taxation by authorizing the county commission to impose a license or privilege fee
upon persons now engaging in certain businesses without paying any license fee or tax thereon
to either the state or county and to generate additional revenue for the county by imposing
an...
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28-3A-23
Section 28-3A-23 Regulation of grant of licenses. (a) No license prescribed in this code shall
be issued or renewed until the provisions of this code have been complied with and the filing
and license fees other than those levied by a municipality are paid to the board. (b) Licenses
shall be granted and issued by the board only to reputable individuals, to associations whose
members are reputable individuals, or to reputable corporations organized under the laws of
the State of Alabama or duly qualified thereunder to do business in Alabama, or, in the case
of manufacturers, duly registered under the laws of Alabama, and then only when it appears
that all officers and directors of the corporation are reputable individuals. (c) Every license
issued under this code shall be constantly and conspicuously displayed on the licensed premises.
(d) Each retail liquor license application must be approved by the governing authority of
the municipality if the retailer is located in a municipality,...
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34-24-337
Section 34-24-337 Renewal of certificate; reinstatement of license. (a) Renewal of license.
Every person licensed to practice medicine or osteopathy in the State of Alabama shall, on
or before December 31 of each succeeding year, apply to the commission for renewal of a certificate
of registration which shall be effective during the next calendar year. All new licenses issued
by the commission, upon application, shall be registered by the commission at the time of
issuance, and a certificate of registration, which shall be effective until and including
the following December 31, shall be issued to the licensee. Each renewal application shall
be made on a form to be furnished by the commission. The application shall give the name of
the applicant in full, his or her address, the date and number of the license issued to the
applicant for the practice of medicine or osteopathy, and such other facts as shall tend to
identify the applicant for registration as the commission shall deem...
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34-21-121
Section 34-21-121 Definitions. For the purposes of this article, the following terms shall
have the following meanings: (1) ADVERSE ACTION. Any administrative, civil, equitable, or
criminal action permitted by the law of a state which is imposed by a licensing board or other
authority against a nurse, including actions against the license or multistate licensure privilege
of an individual, including revocation, suspension, probation, monitoring of a licensee, limitations
on the practice of the licensee, the bringing of a cease and desist action against the licensee,
or any other encumbrance on licensure affecting the authorization of a nurse to practice.
(2) ALTERNATIVE PROGRAM. A nondisciplinary monitoring program approved by a licensing board.
(3) COMMISSION. The Interstate Commission of Nurse Licensure Compact Administrators. (4) COMPACT.
The Enhanced Nurse Licensure Compact created by this article. (5) COORDINATED LICENSURE INFORMATION
SYSTEM. An integrated process for collecting,...
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40-12-246
Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles transporting
passengers for hire. (a) The following annual license taxes and registration fees are hereby
imposed and shall be charged on each automobile, motor bus or other motor vehicle, other than
motor vehicles subject to the license provided for in subsection (c) of this section, used
on public highways in this state for transporting passengers paying fare or for hire: With
a seating capacity of five persons or less, $47.50; With a seating capacity of more than five
persons and not exceeding 10 persons, $60; With a seating capacity of more than 10 persons
and not exceeding 15 persons, $85; With a seating capacity of more than 15 persons and not
exceeding 20 persons, $110; With a seating capacity of more than 20 persons and not exceeding
40 persons, $160; With a seating capacity exceeding 40 persons, $210; provided, that the Commissioner
of Revenue of Alabama is hereby authorized and directed to...
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