Article 2. License Taxes
Division 1. General Provisions
- Ala. Code § 11-51-90 (1975) Municipal Business Licenses; Branch Offices; Application
- Ala. Code § 11-51-90.1 (1975) Definitions
- Ala. Code § 11-51-90.2 (1975) Purchase of Business License; Classification of Taxpayers; Vehicle Decals; Determination of Gross Receipts; Construction With Other Provisions
- Ala. Code § 11-51-90.3 (1975) Limitation On Imposition of Business License Tax On Rental of Residential Real Estate
- Ala. Code § 11-51-90.4 (1975) Electronic Processing and Recordation of Business License Renewals
- Ala. Code § 11-51-91 (1975) Licenses For Business, Etc., Conducted Outside Corporate Limits of Municipality
- Ala. Code § 11-51-92 (1975) Licenses Based On a Flat Rate, Taken Out After July 1; Transfer of Licenses
- Ala. Code § 11-51-93 (1975) Violations; Penalties
- Ala. Code § 11-51-94 (1975) License Designates Place of Business, Etc., and Authorizes Conduct Thereof Only At Place Designated; Change of Place of Business, Etc.; Uniformity of License Tax; Classification, Etc., of Licenses In Certain Cities
- Ala. Code § 11-51-95 (1975) Taxpayer to Be Licensed For Each Applicable Line of Business
- Ala. Code § 11-51-96 (1975) Lien For License Taxes
- Ala. Code § 11-51-97 (1975) [Repealed]
- Ala. Code § 11-51-98 (1975) License Tax On Vending and Weighing Machines - Authorized Generally
- Ala. Code § 11-51-100 (1975) Regulation and Control of Vending Machines On Which Music Is Played
- Ala. Code § 11-51-101 (1975) Licensing, Etc., of Carts, Wagons, Carriages, Etc
- Ala. Code § 11-51-102 (1975) Licensing, Etc., of Theatres, Parks, Shooting Galleries, Etc.; Closing of Houses of Amusement Or Places For Sale of Firearms, Etc
- Ala. Code § 11-51-103 (1975) Revocation of Licenses of Houses of Public Entertainment Or Places Where Firearms, Etc., Kept For Sale
- Ala. Code § 11-51-104 (1975) Licensing and Taxation, Etc., of Amusements, Athletic Games, and Use of Public Parks, Etc
- Ala. Code § 11-51-105 (1975) Municipalities Not to Charge Farmers For Sale, Etc., of Farm Products
Division 2. Schedules
- Ala. Code § 11-51-120 (1975) Insurance Companies - Fire and Marine Insurance Companies
- Ala. Code § 11-51-121 (1975) Insurance Companies - Insurance Companies Other Than Fire and Marine Insurance Companies
- Ala. Code § 11-51-122 (1975) Insurance Companies - Provision of Statement of Gross Premiums, Etc., and Payment of License Tax; Effect of Failure to File Statement Or Pay Tax
- Ala. Code § 11-51-123 (1975) Insurance Companies - Company May Engage In Business In Municipality Upon Payment Or Tender of Tax; Agents Not to Be Subject to Further Privilege Or Occupational Taxes
- Ala. Code § 11-51-124 (1975) Railroads
- Ala. Code § 11-51-125 (1975) Railway Sleeping Car Companies, Etc
- Ala. Code § 11-51-126 (1975) Express Companies
- Ala. Code § 11-51-127 (1975) Telegraph Companies
- Ala. Code § 11-51-128 (1975) Telephone Companies
- Ala. Code § 11-51-129 (1975) Street Railroads, Electric, Gas, and Waterworks Companies, Etc
- Ala. Code § 11-51-130 (1975) Banks
- Ala. Code § 11-51-131 (1975) Savings and Loan Associations
- Ala. Code § 11-51-132 (1975) License Requirement Or Tax On Certain Real Estate Companies Prohibited
Division 3. Cumulative Remedies For Collection of License Taxes By Municipalities
- Ala. Code § 11-51-150 (1975) Petition For Injunction Against Taxpayer Upon Delinquency For Payment of License Or Excise Tax
- Ala. Code § 11-51-151 (1975) Notice and Hearings; Granting of Injunctive Relief
- Ala. Code § 11-51-152 (1975) Accounting As to Tax Due and Entry of Judgment
- Ala. Code § 11-51-153 (1975) Dissolution of Injunction; Reinstatement of Injunction
- Ala. Code § 11-51-154 (1975) Bond to Dissolve Temporary Injunctive Relief - Execution; Security; Exception
- Ala. Code § 11-51-155 (1975) Bond to Dissolve Temporary Injunctive Relief - Security Against Final Judgment and Costs
- Ala. Code § 11-51-156 (1975) Bond to Dissolve Temporary Injunctive Relief - Forfeiture of Bond and Issuance of Execution Thereon
- Ala. Code § 11-51-157 (1975) Appeal From Judgment of Circuit Court
- Ala. Code § 11-51-158 (1975) Effect of Pending Action Upon Institution of Subsequent Action For Taxes Becoming Due After Institution of Prior Action
- Ala. Code § 11-51-159 (1975) Enforcement of Lien Not to Constitute Waiver of Rights As to Respondent's Bond
- Ala. Code § 11-51-160 (1975) Equitable Attachment
- Ala. Code § 11-51-161 (1975) Provisions of Division Cumulative
Division 4. Collection of Certain Municipal License Taxes By State Department of Revenue
- Ala. Code § 11-51-180 (1975) Prerequisites For Collection By Department of Revenue; Exceptions; Applicability
- Ala. Code § 11-51-181 (1975) Time of Collection; Inspection of Reports By Municipal Governing Body
- Ala. Code § 11-51-182 (1975) Preparation and Distribution of Reports, Etc., Necessary For Collection of Taxes; Authority and Duties of Department Generally
- Ala. Code § 11-51-183 (1975) Certification and Disposition of Taxes; Charge For Collection and Administration; Redistribution of Over-Charges; Warrant; Fees
- Ala. Code § 11-51-184 (1975) Employment of Special Counsel
- Ala. Code § 11-51-185 (1975) Request For Department to Collect Municipal Taxes; Effective Date; When Department to Perform Duties Under Division
Division 5. Rights and Responsibilities of Municipal Taxpayers
- Ala. Code § 11-51-186 (1975) Taxpayer Rights; Responsibilities of Municipality; Abatement of Penalty
- Ala. Code § 11-51-187 (1975) Examination
- Ala. Code § 11-51-188 (1975) Due Dates For Licenses; Discounts
- Ala. Code § 11-51-189 (1975) Abatements Authorized
- Ala. Code § 11-51-190 (1975) Recordkeeping
- Ala. Code § 11-51-191 (1975) Determination of Amounts Due; Preliminary and Final Assessments; Review; Appeal; Refund For Overpayment
- Ala. Code § 11-51-192 (1975) Assessment For Interest For Delinquency
- Ala. Code § 11-51-193 (1975) List of State Licensing Boards; Confirmation of Taxpayer Status Prior to Issuance of License; Categorization of Licenses
- Ala. Code § 11-51-194 (1975) Delivery License
- Ala. Code § 11-51-195 (1975) Applicability of Municipal Business License Reform Act of 2006
- Ala. Code § 11-51-196 (1975) Disclosure of License Information