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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...
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41-22-3
Section 41-22-3 Definitions. The following words and phrases when used in this chapter shall
have the meanings respectively ascribed to them in this section, except when the context otherwise
requires: (1) AGENCY. Every board, bureau, commission, department, officer, or other administrative
office or unit of the state, including the Alabama Department of Environmental Management,
other than the Legislature and its agencies, the Alabama State Port Authority, the courts,
the Alabama Public Service Commission, or the State Banking Department, whose administrative
procedures are governed by Sections 5-2A-8 and 5-2A-9. The term does not include boards of
trustees of postsecondary institutions, boards of plans administered by public pension systems,
counties, municipalities, or any agencies of local governmental units, unless they are expressly
made subject to this chapter by general or special law. (2) COMMITTEE. The Joint Committee
on Administrative Rule Review, comprised of the members of...
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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...
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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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33-5-53
Section 33-5-53 Boater safety certification; application fee; examinations; exemptions. (a)
Every person who applies for a boater safety certification under this article, except as otherwise
provided in this subsection, shall pay a five dollar ($5) application fee and be given either
a certificate of exemption from examination if applicable, or will be given an examination,
either written or oral, before applying to the judge of probate or license commissioner for
the issuance of the certification. No person shall be eligible for, or issued, an exemption
from examination in the event the person is convicted, on or after April 28, 1994, of violating
any crime relating to the operation of a vessel, whether contained in this article or otherwise,
for which a person's boater safety certification or vessel operating privileges shall be suspended
or revoked pursuant to this article. The person shall first apply to either the officer, state
trooper, or duly authorized agent of the Director of...
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9-11-19
Section 9-11-19 Assent to federal act relating to fish restoration and management projects;
disposition of fishing license fees generally. The State of Alabama hereby assents to the
provisions of the act of Congress entitled "An act to provide that the United States
shall aid the states in fish restoration and management projects, and for other purposes,"
approved August 9, 1950 (Public Law 681, 81st Congress), and the Department of Conservation
and Natural Resources of the State of Alabama is hereby authorized, empowered and directed
to perform such acts as may be necessary to the conduct and establishment of cooperative fish
restoration projects, as defined in said act of Congress, in compliance with said act and
rules and regulations promulgated by the secretary of the appropriate federal agency thereunder;
and no funds accruing to the State of Alabama from license fees paid by fishermen shall be
diverted for any other purpose than the administration of the game and fish activities...
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9-11-53
Section 9-11-53 Resident license - Freshwater fishing. (a) Any person who has been a bona fide
resident of this state for a period of not less than 90 days next preceding and who is age
16 or older, but who has not yet reached the age of 65, shall not take, catch, kill or attempt
to take, catch, or kill any fish in any of the waters of this state above that line defined
in Rule 220-2-.42 (1) of the Department of Conservation and Natural Resources as published
in the Alabama Administrative Code, as well as below that line in any of the ponds or lakes
containing freshwater fish, subject to the exceptions contained herein, by any means, except
designated commercial fishing gear and wire baskets, expressly allowed by law or regulation
without first procuring an annual resident freshwater fishing license and paying therefor
the sum of eleven dollars ($11), plus a one dollar ($1) issuance fee, which fees shall be
subject to adjustment as provided for in Section 9-11-68; provided, however,...
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9-11-23
Section 9-11-23 Alabama Marine Resources Endowment Fund. (a) There is created within the Marine
Resources Fund, a special account to be known as the Alabama Marine Resources Endowment Fund.
The assets of the fund shall consist of all of the following: (1) The proceeds from the sale
of the lifetime resident saltwater fishing license and two hundred fifty dollars ($250) of
the proceeds from the sale of the combination lifetime freshwater and saltwater fishing, combination
lifetime saltwater fishing and hunting, and combination lifetime freshwater and saltwater
fishing and hunting licenses, provided in subsections (a), (b), (c), and (d) of Section 9-11-65.2.
(2) The proceeds of any gifts, grants, and contributions to the state which are specifically
designated for inclusion in the fund. (3) Any other sources as may be specified by law. (b)
The fund shall be administered by the Alabama Marine Resources Endowment Fund Board of Trustees,
which shall consist of the Director of Finance, the...
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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect 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, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect 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, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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