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37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city or town
in this state shall have the right by proper ordinance to tax and collect reasonable privilege
license fees or taxes from any motor bus terminal or any person operating any terminal or
station facilities for transportation of passengers, property or express transported by motor
carrier and any motor carrier as defined by this chapter where such motor carrier does business
in said city or town by receiving passengers or freight for transportation for hire between
said city or town and another point in Alabama; provided, that said privilege license or tax
shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000 inhabitants,
that said privilege license or tax shall not exceed the sum of $100.00 in incorporated cities
or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license or tax
shall not exceed the sum of $200.00 in incorporated cities or...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages
45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, 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 Marion 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), for a
period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
manufacturer, importer, or wholesaler, or the servants, agents, or employees of the same,
to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m. of
any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the servants,
agents, or employees of the wholesaler to sell alcoholic beverages, to other than wholesale
or retail licensees or others within this state lawfully authorized to sell alcoholic beverages,
or to sell for export. (3) For any person, licensee, or the board, either directly or by the
servants, agents, or employees of the same, or for any servant, agent, or employee of the
same, to sell, deliver, furnish, or give away alcoholic beverages to any person under the
legal drinking age, as defined in Section 28-1-5, or to permit any person under the legal
drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-25.htm - 10K - Match Info - Similar pages
13A-8-30
Section 13A-8-30 Definitions. As used in this article, the following terms have the following
meanings: (1) FERROUS METALS. Any metals containing significant quantities of iron or steel,
excluding motor vehicles purchased in accordance with Section 32-8-87. (2) LAW ENFORCEMENT
OFFICER. A duly constituted and certified peace officer of the State of Alabama or of any
county or municipality within the state. (3) METAL PROPERTY. Metals as defined in this section
as either ferrous or nonferrous metals. (4) NONFERROUS METALS. Metals not containing significant
quantities of iron or steel, including, without limitation, copper, brass, aluminum other
than aluminum cans, bronze, lead, zinc, nickel, stainless steel, and alloys thereof, including
stainless steel beer kegs. (5) PERSON. An individual, partnership, corporation, joint venture,
trust, association, or any other legal entity. (6) PERSONAL IDENTIFICATION CARD. A driver's
license or identification card issued by the Alabama State Law...
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40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed by
law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds derived
by the lessor from the lease or rental of tangible personal property; provided, that the privilege
or license tax on each person engaging or continuing within this state in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer
shall be at the rate of one and one-half percent of the gross proceeds derived by the lessor
from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house
trailer; provided further, that the tax levied in this article shall not apply to any leasing
or rental, as lessor, by the state, or any municipality or county in the...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
22-40A-3
Section 22-40A-3 Definitions. The following terms shall have the following meanings unless
the context clearly indicates otherwise: (1) APPROVED. Authorized, certified, permitted by,
or meets standards of a regulatory authority. (2) AUTHORIZED DISPOSAL. For purposes of this
chapter only, authorized disposal shall be the deposit of a tire in a landfill properly permitted
to accept tires and tire materials for disposal. (3) CLEANUP. For purposes of this chapter,
cleanup means the cleaning up, remediation, control, or removal of scrap tires from the environment.
(4) CONSUMER. a. For purposes of this chapter a consumer is defined as either: 1. A retail
purchaser. 2. A dealer who buys a tire to be installed on a vehicle for resale. b. A wholesale
purchaser who buys tires for resale is not considered a consumer. (5) DEPARTMENT. The Alabama
Department of Environmental Management (ADEM) or its successor organization or organizations
having similar responsibility. (6) ENFORCEMENT OFFICER. An...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-40A-3.htm - 9K - Match Info - Similar pages
9-17-105
Section 9-17-105 Permits; LP-Gas Recovery Fund; proof of insurance; surety bond; Liquefied
Petroleum Gas Board Personal Bond Fund; change of name. (a) The board may issue permits to
any person, who is a citizen of the United States or, if not a citizen of the United States,
is legally present in the United States with appropriate documentation from the federal government,
to engage in or continue the business of selling, distributing, storing, or transporting liquefied
petroleum gases and to engage in or continue the business of installing, servicing, repairing,
removing, or adjusting liquefied petroleum gas containers, tanks, or systems or to perform
magnetic, hydrostatic, visual, or X-ray inspections of liquefied petroleum gas storage containers,
cargo tanks, motor fuel containers, and cylinders in the State of Alabama; and to prescribe
the requirements of any person to obtain the permits. The board may revoke any permit issued,
for cause, in the opinion of the board. (b) The permits...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-105.htm - 19K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages
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