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40-23-77
Section 40-23-77 Discount; distribution and expenditure. A discount of three percent of the
taxes levied by this article due and payable to the state shall be allowed to the seller or
vendor; provided, that the taxes due by such seller are paid before same becomes delinquent,
as in this article provided. Effective June 1, 2001, the Governor may, by executive order,
authorize the Department of Revenue to provide by proper rules and regulations for the allowance
of a discount, not to exceed three percent (3%) of the taxes levied by this article due and
payable to the state by the seller or vendor; provided that the taxes due by such seller are
paid before same becomes delinquent, as in this article provided. For any taxes collected
by the seller or vendor on or after June 1, 2001, the Governor may, by executive order, authorize
the Department of Revenue to provide by proper rules and regulations for a maximum discount
amount or rate for each seller or vendor regardless of the number of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-77.htm - 3K - Match Info - Similar pages
45-37-220
Section 45-37-220 Taking, catching, or killing of nongame fish in certain public waters using
wire baskets. (a) The Director of the Department of Conservation and Natural Resources is
hereby authorized and empowered to promulgate rules and regulations authorizing the taking,
catching, or killing of nongame fish from the public waters of Jefferson County, except in
municipal parks, by the use of wire baskets having a mesh of one inch or larger. (b)(1) Any
person desiring a license to fish with such wire baskets in areas where they may be legalized
by regulation, as provided for above, may apply to the judge of probate or other appropriate
licensing authority in the county and shall pay a privilege license tax of one dollar ($1)
for each wire basket with which he or she proposes to fish. The judge of probate, license
commissioner, or other person authorized and designated to issue fishing licenses shall be
entitled to a fee of twenty-five cents ($.25) for each license so issued, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-220.htm - 4K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
41-14-51
Section 41-14-51 Definitions. When used in this article, the following words and phrases have
the following meanings: (1) AGRICULTURE and AGRICULTURAL. Those activities, land, buildings,
and machinery relating to any of the following: a. The raising, harvesting, rotation, selling,
or marketing of crops or products of the soil planted, served, or saved including cereals,
vegetables, fruits, fibers, sugars, resins and pitches, grasses, grains, seeds, nuts, bulbs,
feed, forage, wood and wood by-products, nursery stock, including trees and shrubs or other
plants grown or kept for propagation, distribution, or sale, vegetable oils, flowers, silage,
pasturage, and other products and produce thereof. b. The feeding, breeding, management, raising,
marketing, sale, or production of livestock of all types, poultry, insects, fish, and other
aquatic animals for meat, leather, eggs, fur, milk, bone, liquids, and other products and
produce thereof. c. Recreational or educational activities directly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-14-51.htm - 4K - Match Info - Similar pages
45-42-150.02
Section 45-42-150.02 Bingo games - Permits. (a) No qualified organization or club shall be
permitted to operate a bingo game unless the bingo game is located in the confines of Limestone
County. The permit described in this article is in addition to, and not in lieu of, any other
business licenses which may be required by law. No bingo game shall be operated until all
required licenses have been obtained. A permit holder may hold only one permit and the permit
shall be valid for only one location. A permit shall not be assignable or transferable. (b)
Any qualified organization or club desiring to obtain a permit to operate bingo games in a
calendar year shall apply to the county commission, on forms provided by that office, and
shall pay an annual fee of one hundred dollars ($100). Renewal applications shall also be
filed with the county commission. The county commission shall refuse to grant a bingo permit
to any applicant who fails to fully provide the information required by this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-150.02.htm - 2K - Match Info - Similar pages
45-49-150.06
Section 45-49-150.06 Bingo games - Certain activities prohibited; value of prizes. (a) It is
the intention of the Legislature that only qualified organizations which are properly issued
bingo permits and other licenses, pursuant to this part, shall be allowed to operate bingo
games. A qualified organization shall not lend its name or allow its identity to be used by
any other person or organization in the operating or promoting of a bingo game. (b) It shall
be unlawful for one or more qualified organizations to pyramid the valuation of prizes or
money in such a manner as to exceed the limits in cash or gifts of equivalent value as provided
in Section 45-49-150.09. The term equivalent value shall mean the fair market value of any
gift as given as a prize in a bingo game. (c) The bingo permit holder shall announce and make
known to all bingo players the dollar value of each and every bingo prize to be given at each
and every bingo game at each bingo session. (Act 83-731, p. 1184, ยง 7;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-150.06.htm - 1K - Match Info - Similar pages
9-11-56.3
Section 9-11-56.3 Public fishing pier license; saltwater pier fishing license; fees. (a) A
person, firm, or corporation that operates a fishing pier open to the general public in the
inside waters of the State of Alabama as defined by Rule 220-3-.04 of the Alabama Department
of Conservation and Natural Resources, may purchase a public fishing pier license to be issued
by the Marine Resources Division of the Department of Conservation and Natural Resources.
The fee for a public fishing pier license shall be one thousand dollars ($1,000) per year,
which fee shall be subject to adjustment as provided for in Section 9-11-69. Any law or regulation
to the contrary notwithstanding, a resident of the State of Alabama may fish from a licensed
public fishing pier in the inside waters of the State of Alabama without purchasing a fishing
license. A licensed public fishing pier shall be open to the general public. This section
shall not be construed to prohibit the operator of a licensed public...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-56.3.htm - 4K - Match Info - Similar pages
9-12-113
Section 9-12-113 Licenses or permits for commercial fishing; net or seine permits. (a) Each
license or permit issued by the Commissioner of Conservation and Natural Resources or his
or her authorized agent shall state the name of the applicant. (1) If the applicant is a resident
of the State of Alabama, the applicant shall pay the following fees: a. One hundred dollars
($100) for commercial fishing. b. Three hundred dollars ($300) on each net or seine permit,
plus an additional five hundred dollars ($500) per permit for the taking of Roe Mullet and
Spanish Mackerel, as defined by regulation of the Department of Conservation and Natural Resources.
c. One thousand five hundred dollars ($1,500) for each purse seine license. (2) Nonresidents
shall pay the following fees: a. Two hundred dollars ($200) for commercial fishing. b. One
thousand five hundred dollars ($1,500) for each net or seine permit, plus an additional two
thousand five hundred dollars ($2,500) per permit for the taking of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-113.htm - 12K - Match Info - Similar pages
45-35-150.02
Section 45-35-150.02 Bingo games - Permits. (a) No qualified organization or club shall be
permitted to operate a bingo game unless the sheriff of the county first issues a permit to
the organization or club authorizing it to do so. The permit described in this article is
in addition to, and not in lieu of, any other business licenses which may be required by law,
and no bingo game shall be operated until all required licenses have been obtained. A permit
holder may hold only one permit and that permit is valid for only one location. The location
may not be a location where any other permit holder conducts bingo sessions. A permit is not
assignable or transferable. (b) Any qualified organization or club desiring to obtain a permit
to operate bingo games in a calendar year shall apply to the sheriff, on forms provided by
that office, and shall pay an annual fee of one hundred dollars ($100). Renewal applications
shall also be filed with the sheriff. The sheriff shall refuse to grant a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-150.02.htm - 2K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
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