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40-21-60
Section 40-21-60 Express companies - Generally. In addition to all other taxes of every kind
imposed by this title, there is hereby levied a license or privilege tax upon each person
engaged in the business of operating an express company in the State of Alabama for the privilege
of engaging in such business; said license or privilege tax shall be due and payable to the
Department of Revenue by check made payable to the Treasurer annually in advance, on or before
October 1 of each year, and shall be in a sum equal to two and one-half percent of the gross
receipts of such express company from all the intrastate business within the State of Alabama
during the preceding calendar year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §184.)...
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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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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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40-21-61
Section 40-21-61 Express companies - Alternative tax. There shall be levied and collected from
every person doing an express business between points wholly within this state and without
reference to its interstate business, whether incorporated under the laws of this state or
any other state or whether incorporated at all, a license or privilege tax of $4,000, which
shall be paid to the Department of Revenue by check made payable to the Treasury by said company
on or before the expiration of the fifteenth day of each fiscal year; provided, that any express
company which operates on less than 50 miles of railroad, street railway, motor line, or boat
line shall pay an annual tax of $250; and provided, that any express company which operated
on 50 miles of railroad, street railway, motor line, or boat line, and less than 200 miles
of railroad, street railway, motor line or boat line, shall pay an annual license of $500;
and provided further, that all express companies that operate on 200...
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45-49-244
Section 45-49-244 License or privilege fee. (a)(1) In Mobile County, the county commission
is hereby authorized to levy a license or privilege fee upon any person for engaging in any
business for which he or she is not required by law to pay any license or privilege fee or
tax to either the State of Alabama or the county. (2) When a person is engaged in more than
one business for one or more of which a license or privilege fee or tax is required to be
paid to the state or the county but for one or more of which no license or privilege tax is
required to be paid to the state or county, the county commission shall have the authority
to levy a license or privilege fee upon that business, or those businesses, for engaging in
which such person is not required to pay any license or privilege tax to the state or county.
Nothing herein shall be construed to cause a person engaged in the operation of farming of
any type to have to pay additional business or privilege fees. (b) The fees hereby...
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40-21-50
Section 40-21-50 Levied generally. For each person operating a public utility, such as a street
railroad or interurban railroad operated by electricity or other motive power, waterworks,
gas company, pipeline company for transporting or carrying gas, oil, gasoline, water or other
commodities, gas distributing companies, whether by means of pipeline or by tanks, drums,
tubes, cylinders or otherwise, heating companies or other public utility, except electric,
hydroelectric, telephone or telegraph companies, railroad or sleeping car companies and express
companies which are otherwise licensed, shall pay to the state a license tax equal to two
and two-tenths percent on each $1 of gross receipts of such public utility in this state for
the preceding year. For the first year's business, where an existing public utility is taken
over, such license tax payable to the state shall be equal to two and two-tenths percent on
each $1 of the gross receipts for the preceding year of the public utility...
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40-21-56
Section 40-21-56 Manufacturers and sellers of hydroelectric power. In addition to all other
taxes of every kind now imposed by law or otherwise imposed by this title, there is hereby
levied a license or privilege tax upon each person, firm, corporation, agent or officer engaged
in the business of manufacturing and selling hydroelectric power in the State of Alabama for
the privilege of engaging in such business; said license or privilege tax shall be due and
payable in advance, on or before September 25 of each year, and shall be in sum equal to two
fifths of a mill upon each kilowatt hour of hydroelectric power manufactured and sold during
the preceding calendar year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §179; Acts 1957,
No. 551, p. 772.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-56.htm - 1K - Match Info - Similar pages
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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45-9-243
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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45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious practices.
(a) This section shall apply only to Calhoun County, Alabama, and to no other county. (b)
As used in this section, the following words and terms shall, except as otherwise provided
in this section, have the following meanings hereby ascribed to them: "the county"
means Calhoun County, Alabama; "the governing body" means the governing body of
Calhoun County, Alabama, whether it be a county commission, board of revenue, or other governing
body; "person" includes any natural person, partnership, corporation, firm, association,
trust, estate or other entity; and "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 purposes of this section are to equalize the burden of taxation
by...
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