45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination.
(a) This section relates to Jefferson County. (b) The taxes levied by this section shall become
effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition
to all other taxes imposed by law, there is hereby levied and shall be collected by the director
of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed
against every person engaging in the county in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The director of revenue shall deduct and pay to the treasury
of the county one percent of the total amount of the taxes, to compensate the county for the
expenses incurred by it in collecting the taxes and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages

45-37-40.04
Section 45-37-40.04 License - Application; hearings; appeals; fees. (a) Every applicant for
a barbers license, apprentice barbers license, barber teacher license, scalp specialist license,
or a license to operate a barber shop or barbers college, or other like business, shall apply
therefor in writing on blanks prepared or furnished by the barbers commission. It shall be
accompanied by the recommendation of at least two barbers doing business in the county, not
related to the applicant, certifying that the applicant is of good reputation, is qualified
to practice the profession of barbering, and recommending that a license be granted. The application
shall be accompanied by the application fee hereinafter provided, and a certificate of a reputable
doctor certifying that the applicant has no communicable, contagious, or infectious disease.
Should the application not be approved, one-half the fee filed therewith shall be refunded
to the applicant and one-half thereof shall be retained by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-40.04.htm - 8K - Match Info - Similar pages

45-49-20.03
Section 45-49-20.03 Violations. (a) Any person violating this part shall upon conviction be
punished by a fine of not less than one dollar ($1) nor more than five hundred dollars ($500)
and may also be imprisoned in the county jail for a period of not more than six months at
the discretion of the court trying the case. (b) Any licensed establishment which knowingly
allows any person to violate this part on the premises of a licensed establishment shall also
be subject to being prosecuted and punished under the general statutes of this state as if
the violator were operating without a valid Alcoholic Beverage Control Board license. (Act
97-176, p. 265, § 4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-20.03.htm - 986 bytes - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-246.1.htm - 4K - Match Info - Similar pages

45-2-20.03
Section 45-2-20.03 Violations. (a) Any person violating any provision of this part shall upon
conviction be punished by a fine of not less than one dollar ($1) nor more than five hundred
dollars ($500) and may also be imprisoned in the county jail for a period of not more than
six months at the discretion of the court trying the case. (b) Any licensed establishment
which knowingly allows any person to violate any provision of this part on the premises of
a licensed establishment shall also be subject to being prosecuted and punished under the
general statutes of this state as if the violator were operating without a valid Alcoholic
Beverage Control Board license. (Act 96-458, p. 572, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-20.03.htm - 1016 bytes - Match Info - Similar pages

45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other
taxes imposed by law, there is hereby levied an additional privilege or license tax, in the
amount hereinafter prescribed against any person, organization, or other entity engaging or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority,
established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support
of the operation of the authority, including, but not limited to,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.01.htm - 5K - Match Info - Similar pages

45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.07.htm - 4K - Match Info - Similar pages

45-8-241.63
Section 45-8-241.63 Monthly installments of taxes; statements of gross proceeds; fines for
false statements. The privilege license tax levied hereunder, except as otherwise provided,
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the privilege license tax accrues. On or before such twentieth
day, every person on whom the amounts levied hereunder are imposed shall render to the county,
on a form or forms prescribed by the county commission, a true and correct statement showing
the gross proceeds of his or her business, for the next preceding month, the amount of gross
proceeds which are not subject to the privilege license tax, or are not to be used as a measurement
of the amounts due by such person and the nature thereof, together with such other information
as the county commission may require, and at the time of making such monthly report such person
shall compute the privilege license taxes due and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.63.htm - 1K - Match Info - Similar pages

9-9-35
Section 9-9-35 Payment of tax to district treasurer - Required; records. Any person owning
lands and other property assessed for the construction of any works of improvement under the
provisions of this article shall have the privilege of paying such tax assessment to the district
treasurer on or before a date to be fixed by the board of water management commissioners,
notice of which date shall be given by publication in a newspaper published in each county
in which lie lands in the district at least 10 days before such fixed date, and the amount
to be paid shall be the full amount of the tax levied less any amount added thereto to meet
interest. When such tax assessment has been paid, the secretary of the board of water management
commissioners shall enter upon the water management tax record opposite each tract for which
payment is made the words, "paid in full," and such tax assessment shall be deemed
satisfied, and the secretary of the board of water management commissioners shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-9-35.htm - 1K - Match Info - Similar pages

2-31-17
Section 2-31-17 Penalty. Any person who engages in business as a grain dealer without securing
a license or who does not have a valid license or is in violation of this article or the rules
and regulations promulgated thereunder or who shall impede, obstruct, hinder or otherwise
prevent or attempt to prevent the commissioner or his duly authorized agent in performance
of his duty in connection with this article or its rules and regulations or any grain dealer
who refuses to permit inspection of his premises, books, accounts or records as provided in
this article, besides having his license suspended, revoked or refused to be renewed, may
also upon conviction thereof, be guilty of a Class B misdemeanor. In case of a continuing
violation or violations, each day and each violation constitute a separate and distinct offense.
(Acts 1981, No. 81-391, p. 611, §17.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-31-17.htm - 1K - Match Info - Similar pages