reglab/housing_qa huggingface dataset:
AL Code § 40-12-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-7 - County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration.

Section 40-12-7County license tax for school purposes - Disposition of funds collected; charge for collection and administration. (a) All such taxes collected and administered by the Department of Revenue shall be collected and remitted to the governing bodies of the various counties in the manner as provided for the collection and administration of taxes for cities or towns as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized to charge the counties for collecting and administering the taxes its actual cost, not to exceed two percent of the amount collected, and to do any and all things pertaining to the collection and administration of the taxes for the various counties as the department is authorized to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180 through 11-51-185. (b) For the purpose of this section, the terms collection and administration shall have the same meaning as in Section 11-3-11.3(i). (Acts 1971, No. 346, p. 634, §3; Act 2018-150, §1.)
AL Code § 40-12-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-8 - False Affidavits or Certificates.

Section 40-12-8False affidavits or certificates. Any person who shall knowingly make any false affidavit or certificate in connection with the ordering or procuring of a license to carry on any business or do anything in this state for which a license is required shall be guilty of a misdemeanor and, upon conviction, when the offense is not otherwise specifically provided for, shall be fined not less than $100 nor more than $1,000 and, at the discretion of the court, may be sentenced to hard labor for the county not to exceed six months as additional punishment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §833.)
AL Code § 40-12-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-9 - Penalty for Failure to Take Out License; Selling Throughout State Under One License.

Section 40-12-9Penalty for failure to take out license; selling throughout state under one license. (a) It shall be unlawful for any person, firm, or corporation to engage in or carry on any business, or do any act for which a license is required now or may hereafter be by law, without having first paid for and taken out a license therefor in the manner in this title provided. Any person who is convicted of failing to take out and pay for the license required shall be fined not less than the amounts of all licenses required of him and, if convicted for refusing to take out the license shall, on conviction, be fined not less than the amount of the state and county license due by him and not more than $100 in addition thereto, and may be sentenced to hard labor for the county for not more than six months, all fines to be paid in money; and, when collected, two thirds shall be paid to the state and one third to the county. (b) No person shall be allowed the privilege of selling throughout the state under one license except by special provisions of law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §834.)
AL Code § 40-12-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-11 - Bonds of License Inspectors.

Section 40-12-11Bonds of license inspectors. Before entering upon the duties of their office, all license inspectors shall execute to the State of Alabama a bond, to be approved by the Governor, in amounts to be fixed by the Department of Revenue, for the faithful performance of their duties. (Acts 1943, No. 122, p. 123; Acts 1961, Ex. Sess., No. 208, p. 2190.)
AL Code § 40-12-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-12 - License to Designate Place of Business.

Section 40-12-12License to designate place of business. Every license granting authority to engage in or exercise any business, employment, or profession, unless expressly authorized elsewhere or otherwise, shall designate the place of such business, employment, or profession at some specified house or other definite place within the county of the probate judge granting it. Engaging in or exercising any such license, business, employment, or profession elsewhere than at such house or definite place, unless expressly authorized elsewhere or otherwise by law, shall be held to be without license. A license which does not specify such house or definite place where business, employment, or profession is limited thereto by law shall be void. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §836.)
AL Code § 40-12-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-13 - Engaging in Several Businesses.

Section 40-12-13Engaging in several businesses. Where any person, firm, or corporation is engaged in more than one business which is made by the provisions of law subject to taxation, such incorporated company or person shall pay the tax provided by law on each branch of the business. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §838.)
AL Code § 40-12-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-14 - Two or More Licenses on Same Business.

Section 40-12-14Two or more licenses on same business. Wherever in this title two or more licenses on the same business or occupation are required, it is hereby declared to be the intention of the Legislature that all such licenses as are herein levied shall be collected without credit or offset, except where specific provision is made therefor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §839.)
AL Code § 40-12-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-15 - License Deemed a Personal Privilege; Transferability.

Section 40-12-15License deemed a personal privilege; transferability. (a) Every license shall be held to confer a personal privilege to transact the business, employment, or profession which may be the subject of the license and shall not be exercised except by the person, firm, or corporation licensed, unless specifically authorized by law to do so. (b) When a business or privilege for which such license is issued is, under actual sale, transferred to a new ownership, a transfer of license may be effected by application to the probate judge originally issuing such license and the payment of a fee of $1. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §840; Acts 1984, No. 84-446, p. 1040, §7.)
AL Code § 40-12-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-16 - Sworn Statements of Amount of Capital, Value of Goods, Stock, Etc.

Section 40-12-16Sworn statements of amount of capital, value of goods, stock, etc. In all cases where the amount to be paid for a license depends upon the amount of capital invested, the value of the goods or stock, the amount of sales or receipts, or any other fact or condition hereinbefore recited, it shall be the duty of the person applying for such license to render to the probate judge a sworn statement of the amount of the capital invested, of the value of the goods or stock or amount of sales or receipts, and to make under oath such further proof or affidavit as may be required by the probate judge to determine the character of the license and the amount to be paid for the same. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §841.)
AL Code § 40-12-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-17 - Population of Municipality as Determining Tax.

Section 40-12-17Population of municipality as determining tax. Whenever this title fixes a license for a business or occupation which is located without the corporate limits of an incorporated municipality but within a fixed distance of such municipality and fixes the amount of the license by the population of such municipality, in the event there is more than one municipality within such distance of the location of such business, then the amount of the license shall be that which is provided for by the nearest municipality. (Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 124, p. 82; Code 1940, T. 51, §842.)
AL Code § 40-12-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-18 - Penalty on Agents of Persons, Firms, etc., Who Have Not Paid Tax.

Section 40-12-18Penalty on agents of persons, firms, etc., who have not paid tax. Any person who acts as agent for any person, firm, or corporation liable for the payment of a license or privilege tax, without said license or privilege tax having been paid, shall on conviction be fined in a sum equal to the state and county license, and not more than $100 in addition thereto, and may also be sentenced to hard labor for the county for not more than six months. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §843.)
AL Code § 40-12-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-19 - Duty of Department of Finance to Prepare Forms of Licenses.

Section 40-12-19Duty of Department of Finance to prepare forms of licenses. It shall be the duty of the Department of Finance to prepare and have printed suitable forms of licenses and as often as need be to furnish to the several probate judges blank licenses signed by the director sufficient for the probable wants of their respective counties, taking their receipts for the same. Each such blank shall have a stub attached thereto, on which shall be printed such matter as the Department of Finance may prescribe, with appropriate blank spaces to be filled in by the probate judge upon the issuance of any license. The Department of Finance shall take and file in the director's office a proper receipt from the probate judge for the blank licenses furnished him. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §844.)
AL Code § 40-12-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-20 - License and Stub Must Correspond.

Section 40-12-20License and stub must correspond. Upon the issuance of any license the probate judge must, before detaching the license from the stub, fill up the blank spaces in the stub to correspond in all respects with the license as issued and sign his name thereto. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §845.)
AL Code § 40-12-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-21 - Records to Be Kept by Probate Judge.

Section 40-12-21Records to be kept by probate judge. The probate judge shall keep in a book prepared for that purpose an accurate account of all licenses received by him from the Department of Finance, and of the disposition made of them, and of all money received from the licenses issued by him, and make report thereof to the Department of Finance within 10 days after the expiration of the fiscal year, at which time he shall return to the Department of Finance all unused licenses and stubs, or account to the Department of Finance for all unused licenses, and shall also return to the Department of Finance the stubs of all licenses issued by him, and the probate judge shall on demand of the Department of Finance, at any time, exhibit to him or to any agent appointed by the Department of Finance for that purpose such license record and the original of all licenses then remaining in his hands and all stubs of licenses issued. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §846.)
AL Code § 40-12-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-22 - Disposition of Moneys by Probate Judge.

Section 40-12-22Disposition of moneys by probate judge. Within 20 days after the end of each month, the probate judge must remit to the State Treasurer at the expense of the state all money received by him for licenses belonging to the state and pay to the county treasurer all the money received by him for licenses belonging to the county, and within the same time the probate judge shall forward to the Comptroller and to the Department of Revenue each certified list of all licenses issued by him, stating thereon for what business issued, amount collected for each license, from whom collected, and the date of such collection; and, if no licenses have been issued, he shall report that fact; provided, that for the months of October, November, and December of each calendar year, the probate judge shall be granted an additional period of 10 days in which to make the remittances and certification of lists above specified and for such months shall be required to make such remittances and certification of lists within 30 days after the end of each of such months. The probate judge shall be entitled to receive five percent of the amount of money collected for licenses due the state, which he may deduct from his remittance to the State Treasurer, and he shall be entitled to the same amount as compensation for collecting licenses due the county, which amount he may deduct from the payment made by him to the county treasurer, but he shall not be allowed any commission on any money not remitted by him within 20 days from the end of the month, except as otherwise provided herein with reference to the months of October, November, and December of each calendar year, for which months the probate judge shall be entitled to the commissions herein provided if such remittances be made within 30 days after the end of each such months. If the probate judge fails to comply with the provisions of this section within five days after the date on which he is required to make such report and to remit the money collected by him, the Comptroller shall forthwith report the fact to the Governor, who shall cite such probate judge to show why he has not made report of the lists of licenses and paid over the amount collected by him as required by law, and if such probate judge fails to show sufficient cause for such failure, the Governor shall direct the Attorney General to institute impeachment proceedings against him before the Supreme Court. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §847; Acts 1951, No. 854, p. 1483; Acts 1977, No. 165, p. 224; Acts 1984, No. 84-446, p. 1040, §7.)
AL Code § 40-12-23 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-23 - Applications for Refunds; Additional License.

Section 40-12-23Applications for refunds; additional license. (a) Any person who by a mistake of fact or law has paid to the probate judge or the commissioner of licenses money that was not due from him for a license or an amount in excess of that required by law for the business or occupation to be carried on by such person under the license shall be entitled to have refunded the money incorrectly paid, less the issuance fee and commission retained by the judge of probate or the commissioner of licenses. (b) Any petition for refund pursuant to subsection (a) shall be filed directly with the department within the time allowed for refunds in Chapter 2A of this title, and thereafter shall be administered as provided for other refunds in Chapter 2A of this title. (c) In case of the issuance of a license for less than the amount due therefor, upon the payment of the additional amount due for such license an additional license may be issued, in such manner as to allow credit for the amount previously paid by the licensee, and there shall be endorsed on the face of such additional license the words "Additional To License No. _____." (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §848; Acts 1943, No. 544, p. 533; Acts 1992, No. 92-186, p. 349, §23.)
AL Code § 40-12-24 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-24 - Department of Revenue to Certify Refund; State Comptroller and County Commission to Draw Warrants Payable to Applicant.

Section 40-12-24Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant. If the petition for refund allowed by Section 40-12-23 is approved, in whole or in part, the department shall certify the amount which it approves to be refunded by the state and county. The state Comptroller shall draw a warrant payable to the applicant for the amount of the refund to be made by the state, and the county commission of the county in which such payment was made shall draw a warrant upon the county treasurer or county treasury payable to the applicant for the amount to be refunded by such county. Claims for refund hereunder shall not be subject to assignment, except assignments resulting by operation of law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §849; Acts 1943, No. 544, p. 533; Acts 1992, No. 92-186, p. 349, §24.)
AL Code § 40-12-25 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-25 - License for Part of Year.

Section 40-12-25License for part of year. Unless otherwise provided, if any business licensed by this title shall commence after April 1 in any year, the amount of the license or privilege tax shall be one half of the year's license or privilege tax. In all other cases the license shall be taken out for the full term of one year, unless a shorter term is fixed by the provisions of this title. In all cases where the amount of license is rated according to the population of the town, city, or county, the population of such town, city, or county as fixed by the last preceding United States census shall govern. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §850.)
AL Code § 40-12-26 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-26 - Due and Delinquent Date; Term of License.

Section 40-12-26Due and delinquent date; term of license. Except as otherwise provided, all licenses or privilege licenses payable hereunder shall be due on October 1 of each year and shall be for one year, ending September 30 following, and shall be delinquent on November 1 of each year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §851.)
AL Code § 40-12-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-27 - Each Day's Violation a Separate Offense.

Section 40-12-27Each day's violation a separate offense. If the law annexes a penalty for each or every violation of its provisions, or for each separate offense, it shall be lawful to hold that each day's continuance in the exercise of any business, employment, or profession, for which a license is required, constitutes a separate offense. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §837.)
AL Code § 40-12-28 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-28 - Disposition of Proceeds of Funds From Licenses Pertaining to Timber or Timber Products.

Section 40-12-28Disposition of proceeds of funds from licenses pertaining to timber or timber products. All occupation license or privilege taxes imposed by the state for engaging in any business dealing with timber or timber products shall be paid into the Conservation Fund of the Department of Conservation and Natural Resources. (Acts 1935, No. 500, p. 1078; Code 1940, T. 51, §911.)
AL Code § 40-12-29 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-29 - Additional Penalty for Failure to Comply With Articles 8 and 9 of This Chapter.

Section 40-12-29Additional penalty for failure to comply with Articles 8 and 9 of this chapter. In addition to the criminal penalty provided by Sections 40-12-400 and 40-12-424, any person who willfully fails to comply with the provisions of Article 8 and Article 9 of this chapter shall for each such failure be subject to a penalty of not less than $500 nor more than $1,000. (Acts 1991, No. 91-321, p. 595, §2.)
AL Code § 40-12-30 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-30 - Rulemaking Authority; Identifying Information Required From Applicants.

Section 40-12-30Rulemaking authority; identifying information required from applicants. (a) The Department of Revenue is hereby authorized to promulgate reasonable rules and regulations relating to the administration and enforcement of the provisions of this act and those other provisions of this chapter relating to the licensing of automobile and other motor vehicle dealers not in conflict with the specific provisions hereof. (b) Every applicant for a new license and renewal issued pursuant to Articles 2, 6, 8, and 9 of this chapter shall provide to the issuing agent the applicant's federal employer identification number or, if the applicant is a sole proprietorship and does not possess same, the applicant's Social Security number. The federal employer identification number or Social Security number shall be included with the license information reported to the department by each county. (c) All business privilege license application information for new licenses and renewals shall be transmitted electronically to the department by the probate judge or other county licensing official in a manner as prescribed by the department. (Acts 1991, No. 91-321, p. 595, §3; Act 2014-430, p. 1581, §1.)
AL Code § 40-12-31 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-31 - Occupational Taxes Authorized.

Section 40-12-31Occupational taxes authorized. No provision or provisions in this chapter shall prevent the Alabama Legislature from enacting, imposing, and establishing occupational taxes, which are to be paid to the county or otherwise, and are imposed on an individual's engaging in any occupation, business, or profession without any regard to whether he or she has a license to, or pays a license tax or fee in order to, carry on that occupation, business, or profession. (Act 2001-383, p. 488, §1.)
AL Code § 40-12-40 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 2 - Business, Vocation, or Occupation.|Section 40-12-40 - Who Must Procure State and County Licenses.

Section 40-12-40Who must procure state and county licenses. Every person, firm, company, corporation or association, receiver or trustee, but not a governmental subdivision, engaged in any business, vocation, occupation, calling, or profession herein enumerated or who shall exercise any privilege hereinafter described for which a license or privilege tax is required shall first procure a state license, and a county license when so required, and shall pay for the same or shall pay for the exercise of such privilege the amounts hereinafter provided, and comply with all other provisions of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §450.)