|
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, 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,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
9-11-69
Section 9-11-69 Cost adjustments - Saltwater fishing licenses. Beginning with the license year
October 1, 2010, and each license year thereafter, those license fees and issuance fees specified
in Sections 9-11-53.1, 9-11-53.5, and 9-11-55.2, shall be subject to a cost adjustment based
on the following procedure: By the end of November of 2009, and each November thereafter,
the Director of the Division of Marine Resources of the Department of Conservation and Natural
Resources, with the approval of the Commissioner of the Department of Conservation and Natural
Resources, may submit to the Chair of the Advisory Board of Conservation and Natural Resources
a recommendation of an increase in both the license fees and issuance fees for the licenses
based on the percentage increase in the Consumer Price Index for All Urban Consumers (CPI-U)
(All Items - U.S. City Average) maintained by the U.S. Department of Labor, Bureau of Labor
Statistics, for the immediately preceding yearly period of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-69.htm - 2K - Match Info - Similar pages
9-11-143
Section 9-11-143 Use of commercial fishing gear in public impounded waters and navigable streams
- License - Issuance; fees; records; disposition of fees. The judge of probate, the commissioner
of licenses or such person or persons duly appointed by the Commissioner of Conservation and
Natural Resources and so authorized by him to issue the license provided by this article shall
issue such a license to any resident of this state complying with the provisions of this article
and shall sign his name and shall require the person to whom the license is issued to sign
his name on the margin thereof. The license for the use of such commercial fishing gear as
authorized under the provisions of this article shall be $100.00. A resident of the State
of Alabama, as applicable to this article, shall be a person who has resided continuously
in this state for 12 months next preceding the application for said license. The person or
persons issuing said licenses shall keep in a book or on specially...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-143.htm - 2K - Match Info - Similar pages
9-11-56.4
Section 9-11-56.4 Disabled three-day fishing event license. Effective with the license year
beginning September 1, 2014, there shall be a disabled three-day fishing event license, for
events sanctioned by the Commissioner of Conservation and Natural Resources. Except as otherwise
provided herein for additional persons, the license shall permit up to 20 disabled residents
or non-resident persons plus up to 20 resident and non-resident assistants, in such numbers
as determined to be reasonably necessary by the Department of Conservation and Natural Resources,
to purchase the license as an alternative to any recreational fishing license otherwise applicable
under this chapter, which shall permit such persons, for a period not to exceed 72 consecutive
hours, to engage in those same activities as the holders of the annual freshwater fishing
license in Section 9-11-53. The license fee shall be one hundred dollars ($100). Notwithstanding
the foregoing, any additional disabled persons over the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-56.4.htm - 1K - Match Info - Similar pages
9-11-71
Section 9-11-71 Wildlife heritage license. (a) There is established a wildlife heritage license.
This license shall have a fee of nine dollars ($9), plus an issuance fee of one dollar ($1),
which fees shall be subject to adjustment as provided for in Section 9-11-68, if purchased
separately from one of the other licenses. The wildlife heritage license shall enable all
Alabama residents age 16 through 64 years to do the following: Fish those waters under the
jurisdiction of the Division of Wildlife and Freshwater Fisheries as provided under Rule 220-2-.42,
Alabama Administrative Code, with a hook and line from the bank in other than the person's
county of residence; fish in Division of Wildlife and Freshwater Fisheries operated public
fishing lakes, provided that the person obtains the required permit; hunt small game, except
waterfowl, on Division of Wildlife and Freshwater Fisheries Wildlife Management Areas; shoot
on Division of Wildlife and Freshwater Fisheries shooting ranges; and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-71.htm - 2K - Match Info - Similar pages
9-11-171
Section 9-11-171 Spearing of commercial or nongame fish for sport - License - Required; issuance;
fees; disposition of revenue from sale. Each person engaged in the spearing of commercial
or nongame fish shall, in addition to all other Alabama fishing licenses, have a commercial
or nongame fish spearfishing license. The fee for the commercial or nongame spearfishing license
shall be as follows: state resident's license, $5.00; nonresident seven-day license, $2.50;
nonresident annual license, $7.50. Said licenses shall be issued only by the Department of
Conservation and Natural Resources, Montgomery, Alabama. The revenue derived from the sale
of the licenses provided for in this article shall be covered into the State Treasury to the
credit of the Game and Fish Fund. (Acts 1961, Ex. Sess., No. 266, p. 2282, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-171.htm - 1K - Match Info - Similar pages
9-11-59
Section 9-11-59 License to capture or kill fur-bearing animals for commercial purposes; traps.
(a) It shall be unlawful for any person to take, capture, or kill, or to attempt to take,
capture, or kill for commercial purposes by any means or device any of the fur-bearing animals
protected by the laws or regulations of this state without first procuring a license therefor,
to be issued in the same manner as is provided for hunting and fishing licenses. (b)(1) Any
person who has been a bona fide resident of this state for 90 days next preceding may procure
a resident trapping license by paying the sum of twenty dollars ($20). (2) Any person who
has not been a bona fide resident of this state for 90 days next preceding may procure a nonresident
trapping license by paying the amount charged a resident of Alabama for a similar license
in the nonresident state, except that the license fee for a nonresident in no event shall
be less than 10 times the license fee charged by the department for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-59.htm - 3K - Match Info - Similar pages
32-6-7.2
Section 32-6-7.2 Restrictions on issuance to persons under 18 years of age (a) A person who
is under the age of 18 may not apply for a Stage II restricted regular driver's license until
the person has held a Stage I learner's license issued pursuant to Section 32-6-8 or a comparable
license issued by another state for at least a six-month period. (b) In addition to any other
requirements of this chapter, if the applicant for a driver's license is 16 years of age,
he or she shall submit to the Department of Public Safety the following: (1) A verification
form provided by the Department of Public Safety signed by a parent or legal guardian, or
a grandparent with the consent of a parent or legal guardian, consenting to the licensure
of the applicant. (2) A verification form provided by the Department of Public Safety signed
by a parent, legal guardian, a grandparent with the consent of a parent or legal guardian,
or a licensed or certified driving instructor, certifying that the applicant...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-7.2.htm - 7K - Match Info - Similar pages
9-11-44.1
Section 9-11-44.1 Certification of completion of approved hunter education course required
for issuance of license; penalty; "supervision required" status. (a) It shall be
unlawful for any person born on or after August 1, 1977, and of 16 years of age or older,
or his or her agent, to procure any annual, trip, or wildlife heritage hunting license unless
the person has been issued and exhibits to the issuing agent at the time of purchasing any
annual, trip, or wildlife heritage hunting license, a certification of satisfactory completion
by the person of a hunter education course approved by the Department of Conservation and
Natural Resources. The person shall only be required to exhibit the certification at the time
of purchase of his or her initial license. The exhibition of the certification shall not be
required at the time of purchase of subsequent licenses if the person exhibits to the issuing
agent at the time of purchase a license which was issued by this state to him or her in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-44.1.htm - 4K - Match Info - Similar pages
9-11-55
Section 9-11-55 Nonresident freshwater fishing licenses - Annual license; penalty. Nonresidents
of the state 16 years of age or older shall not take, catch, kill or attempt to take, catch,
or kill any fish in any of the fresh waters of this state without first procuring an annual
nonresident freshwater fishing license which shall authorize the holder to fish in any legally
available fresh waters of this state, by filing with any person authorized to issue the license
an affidavit stating the applicant's age, place of residence, and post office address and
after paying to the person issuing the license a fee of forty-four dollars ($44), plus a two
dollar ($2) issuance fee, which fees shall be subject to adjustment as provided for in Section
9-11-68. The license fees for residents of the states of Florida, Georgia, Louisiana, Tennessee,
and Mississippi shall, upon submittal of a valid driver license issued by one of those states
or, in the case of nondrivers, proof of residency of one of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-55.htm - 3K - Match Info - Similar pages
|