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40-12-221
Section 40-12-221 License required. If any person shall engage in or continue in any business
for which a privilege tax is imposed by Section 40-12-222 as a condition precedent to engaging
or continuing in such business, he shall apply for and obtain from the department a license
to engage in and to conduct such business for the current tax year upon the condition that
he shall pay the taxes accruing to the state under the provisions of this article; provided,
that no license shall be issued under the provisions of this article to any person who has
not complied with the provisions of this article, and no provision of this article shall be
construed as relieving any person from the payment of any license or privilege tax now or
hereafter imposed by law. (Acts 1971, 1st Ex. Sess., No. 96, p. 166, §4.)...
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40-21-84
Section 40-21-84 Utility license required. Any person regularly engaging in any business for
which a privilege tax is imposed by Section 40-21-82 shall apply for and obtain from the department
a license to engage in and to conduct the business of furnishing utility services for the
then current tax year. Such license shall be granted upon the condition that the applicant
must pay all taxes accruing to the State of Alabama under the provisions of this article;
provided, however, that no such license shall be issued to any person who has not complied
with the provisions of this article. No provision of this article shall be construed as relieving
any person from the payment of any license or privilege tax now or hereafter imposed by law.
(Acts 1969, Ex. Sess., No. 21, p. 46, §6; Acts 1992, No. 92-623, p. 1466, §5.)...
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40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from
soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter, as herein
provided, annual privilege taxes upon every person engaging or continuing to engage within
the State of Alabama in the business of producing or severing oil or gas, as defined herein,
from the soil or the waters, or from beneath the soil or the waters, of the state for sale,
transport, storage, profit, or for use. The amount of such tax shall be measured at the rate
of eight percent of the gross value of the oil or gas at the point of production except as
provided in subsequent subdivisions of this subsection. Provided, however, that the tax on
offshore production, produced from depths greater than 8,000 feet below mean sea level, shall
not be computed as a percentage of gross value at the point of production, as provided in
this article, but shall be computed as a percentage of gross proceeds, as...
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40-23-6
Section 40-23-6 License required to engage in business; one-time surety bond. (a) If any person
shall engage in or continue in any business for which a privilege tax is imposed by Section
40-23-2 as a condition precedent to engaging or continuing in such business, the person shall
apply for and obtain from the Department of Revenue a license to engage in and to conduct
such business for the current tax year upon the condition that the person shall pay the taxes
accruing to the State of Alabama under the provisions of this division; provided, that no
license shall be issued under the provisions of this division to any person who has not complied
with the provisions of this division, and no provision of this division shall be construed
as relieving any person from the payment of any license or privilege tax now or hereafter
imposed by law. (b)(1) Any person applying for an initial license or the renewal of an expired
or cancelled license on or after January 1, 2020, who is in the...
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40-21-124
Section 40-21-124 License. If any person after February 1, 1990 shall engage in or continue
in any business for which a tax is imposed by this article, as a condition precedent to engaging
or continuing in such business, the person shall apply for and obtain from the Department
of Revenue of the State of Alabama a license to engage in and to conduct the business of furnishing
cellular telecommunication services for the then current tax year upon the condition that
he or she shall pay the taxes accruing to the State of Alabama under the provisions of this
article. No license shall be issued under the provisions of this article to any person who
shall not have complied with the provisions of this article, and no provision of this article
shall be construed as relieving any person from the payment of any license or privilege tax
now or hereafter imposed by law. (Acts 1990, No. 90-97, p. 104, §2(e); Act 99-399, p. 663,
§1.)...
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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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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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34-29-61
Section 34-29-61 Definitions. For the purposes of this article, the following terms shall have
the following meanings ascribed by this section: (1) ACCREDITED SCHOOL OF VETERINARY MEDICINE.
Any veterinary college or division of a university or college that offers the degree of doctor
of veterinary medicine or its equivalent and is accredited by the American Veterinary Medical
Association (AVMA). (2) ANIMAL. Any animal or mammal other than man, including birds, fish,
reptiles, wild or domestic, living or dead. (3) APPLICANT. A person who files an application
to be licensed to practice veterinary medicine or licensed as a veterinary technician. (4)
BOARD. Alabama State Board of Veterinary Medical Examiners. (5) CONSULTING VETERINARIAN. A
veterinarian licensed in another state who gives advice or demonstrates techniques to a licensed
Alabama veterinarian or group of licensed Alabama veterinarians. A consulting veterinarian
shall not utilize this privilege to circumvent the law. (6) DIRECT...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-29-61.htm - 12K - Match Info - Similar pages
37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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