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40-12-395
Section 40-12-395 License - Supplemental licenses; off-site sales. (a) A person licensed under
this article shall obtain a supplemental license for each additional place of business, in
a manner as prescribed by the commissioner and upon payment of an additional application fee
of five dollars ($5) for each additional location. The signage and other requirements of Section
40-12-392 shall apply to each additional place of business. Only one licensed dealer shall
operate at the same place of business. (b) Notwithstanding the requirement that sales of new
and used motor vehicles shall be made only from the permanent location of the new or used
motor vehicle dealer, such dealers may conduct sales of new and used motor vehicles from locations
off-site of their permanent locations on the following conditions: (1) The off-site sales
events shall not exceed three per dealer per license year with each sale not to exceed 10
consecutive calendar days in duration. Off-site sales of new motor...
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45-39-200.05
Section 45-39-200.05 Business licenses. Before any person, firm, or corporation shall engage
in or carry on any business or other activity in the county for which a license is required
by law, a license for the activity shall be purchased from the commissioner and he or she
shall be entitled to charge a fee of one dollar ($1) for the issuance of the license. All
costs, fees, and penalties which shall have accrued or for which such person, firm, or corporation
shall have become liable in any proceeding commenced for the collection of same shall be paid
before any license is eligible for renewal. The commissioner shall issue the license countersigned
by him or her in the form and on the blank furnished to him or her by the State Department
of Finance which shall set forth and specify the name of the person, firm, or the corporation
applying therefor, the business or activity which it proposes to carry on thereunder, the
address where it proposes to carry on the same, the time for which...
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45-42-200.05
Section 45-42-200.05 Business license. Before any person, firm, or corporation shall engage
in or carry on any business activity or other non-business activity in the county for which
a license is required by law, a license for such activity must be purchased from the commissioner
and he or she shall be entitled to charge a fee, not to exceed two dollars ($2) for the issuance
of such license, as shall be determined by the county commission. All costs, fees, and penalties
which shall have accrued or for which person, firm, or corporation shall have become liable
in any proceeding commenced for the collection of same shall be paid before any such license
is eligible for renewal. The commissioner shall issue the license countersigned by him or
her in the form and on the blank furnished to him or her by the State Department of Finance
which shall set forth and specify the name of the person, firm, or the corporation applying
therefor, the business or activity which it proposes to carry on...
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34-35-1
Section 34-35-1 Definitions. As used in this chapter, the following terms shall have the following
meanings ascribed to them, unless the context clearly indicates otherwise: (1) TRANSIENT MERCHANT.
Any person that transacts transient business in this state either in one locality or by traveling
from place to place in this state. The term includes a merchant who for the purpose of carrying
on such business, hires, leases, uses, or occupies any building, structure, motor vehicle,
railroad car, or real property. (2) TRANSIENT BUSINESS. Any business conducted for the sale
of merchandise or services that is carried on in any building, structure, motor vehicle, railroad
car, or real property for a period of less than six months in each year. (3) PERSON. An individual,
corporation, association, partnership, or other entity. (Acts 1985, No. 85-693, p. 1114, §1.)...
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40-12-390
Section 40-12-390 Definitions. The following words and phrases, when used in this article,
shall have the following meanings: (1) COMMISSIONER. The state Commissioner of Revenue. (2)
DEPARTMENT. The Department of Revenue. (3) DISTRIBUTOR. Any person engaged in the business
of selling or distributing new motor vehicles to new motor vehicle dealers. (4) FACILITATOR.
Any person or his or her designee who facilitates an off-site sale licensed under Section
40-12-395. The term may include the owner of the property where the off-site sale is being
conducted. (5) MANUFACTURER. Any person engaged in the business of manufacturing or assembling
new and unused motor vehicles. (6) MASTER DEALER LICENSE. The license issued by the department
pursuant to this article. (7) MOTOR VEHICLE. Any motor vehicle as defined in Section 40-12-240,
but the term shall not include any trailer not required to have a certificate of title. (8)
MOTOR VEHICLE REBUILDER. Any person engaged in the business of making or...
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8-13-2
Section 8-13-2 License - Required; display on premises of sale; display of license number and
date of issuance in advertising. (a) It shall be unlawful for any person to sell, offer for
sale, or advertise for sale at a going out of business sale or a distress merchandise sale
any goods, wares, or merchandise, whether it be his property or that of another, unless a
license for such sale has been issued pursuant to this chapter and is in effect. (b) Such
license must be displayed in a prominent place on the premises wherein any such sale is being
conducted, and the number and date of issue of the license must be displayed in any advertising
of the sale. (Acts 1965, No. 553, p. 1027, §2.)...
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40-12-156
Section 40-12-156 Sewing machines. Each person selling or delivering sewing machines, either
in person or through agents, shall pay $25 annually to the state for each county in which
he may sell or deliver sewing machines. For each motor vehicle used in delivering or displaying
the same, an additional license shall be paid to the state of $10; provided, that a merchant
carrying sewing machines as a part of his stock in trade and whose principal business is not
selling sewing machines shall not be required to pay this license. (Acts 1935, No. 194, p.
256; Code 1940, T. 51, §587.)...
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32-16-2
Section 32-16-2 Registration of certain vehicles; bond of certain dealers. Every dealer in
used or secondhand motor vehicles who is a nonresident of the State of Alabama, or who does
not have a permanent place of business in the State of Alabama, and any person, firm or corporation
who brings any used or secondhand motor vehicle into the State of Alabama for purposes of
sale or resale, except as a trade-in on a new motor vehicle, or another used car, shall, within
10 days from date of entering of said used or secondhand motor vehicle into the State of Alabama,
register such motor vehicle with the probate judge of the county in which said secondhand
or used motor vehicle is brought, on a form to be provided by the probate judge, and shall,
before said used or secondhand car is put on a used car lot for sale, or offered for sale,
or sold, execute bond with two good and sufficient sureties or with a surety company duly
authorized to do business in the State of Alabama as surety or...
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40-12-46
Section 40-12-46 Air-conditioning plants and equipment. Each person engaged in the business
of selling or installing air-conditioning plants or equipment which use or require the use
of water connections shall pay, in the county in which is located his principal office, an
annual state privilege tax of $100 and a county privilege tax of $50; provided, that in each
other county in which such person engages in the business of selling or installing such air-conditioning
plants or equipment, he shall pay a state license tax of $10 and a county license tax of $5;
provided further, that no person subject to the provisions of this section shall be required
to pay the license tax levied hereunder in any county other than where he maintains a regular
and established place of business for the purpose of selling or installing such air-conditioning
plants or equipment. Any person other than those persons licensed under paragraph one hereof
engaged in the business of selling or installing...
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40-12-141
Section 40-12-141 Pianos, organs and other musical instruments. Each person engaged in the
business of selling, renting or delivering pianos, organs, small musical instruments or all
such articles in this state, either in person or by agent, consignee or broker, shall pay
$50 as a license tax to the state for each county in which he has an established place of
business, and such license shall permit him to solicit business anywhere in the state; provided,
that where such dealer does not have an established place of business in the state but merely
sells or solicits the sale of such articles, he shall pay as a state license tax $25 in each
county. The provisions of this section shall not apply to general merchants selling as a part
of their stock in trade small musical instruments, the selling price of which does not exceed
$10; provided, that the license tax on general merchants selling small musical instruments,
the selling price of which exceeds $10, but who do not sell pianos or...
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