reglab/housing_qa huggingface dataset:
AL Code § 11-51-95 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-95 - Taxpayer to Be Licensed for Each Applicable Line of Business.

Section 11-51-95Taxpayer to be licensed for each applicable line of business.  (a) Any taxpayer engaged at one location in more than one line of business falling within separate NAICS sector or sub-sectors, for which a business license is or may be required by the municipality in accordance with this chapter, shall take out and pay for a license for each separate NAICS sector or sub-sectors from which the taxpayer derived more than 10 percent of its gross receipts during the preceding license year. Provided, however, that for each business license, the gross receipts which shall be taxed with regard to such license shall, except as provided in subsection (c) and other provisions of Act 2006-586, be only those gross receipts which arise within the line of business which is the subject of the license. (b) Notwithstanding subsection (a), a municipality may, in its discretion as evidenced by adoption of an ordinance, increase the 10 percent gross receipts threshold to no more than 35 percent. (c) Nothing herein shall be construed to exempt the gross receipts derived from one or more additional lines of business of the taxpayer if those gross receipts do not exceed the required threshold for the purchase of a second or multiple business license. Instead, those gross receipts shall be included in the business license for the taxpayer's primary line of business. (Code 1907, §1346; Code 1923, §2169; Code 1940, T. 37, §756; Act 2006-586, p. 1548, §2.)
AL Code § 11-51-96 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-96 - Lien for License Taxes.

Section 11-51-96Lien for license taxes. On all property, both real and personal, used in any exhibition, trade, business, vocation, occupation, or profession for which a license is or may be required, municipal corporations shall have a lien for such license, which lien shall attach as of the date the license is due and shall be superior to all other liens, except the lien of the state, county, and municipal corporations for taxes and the lien of the state and county for licenses. Such lien may be enforced by attachment. (Acts 1919, No. 113, p. 97; Code 1923, §2172; Code 1940, T. 37, §759.)
AL Code § 11-51-97 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-97 - Licensing, etc., of Sales at Auctions, in Public Places or on Streets of Merchandise, Medicines, Etc.

Section 11-51-97Licensing, etc., of sales at auctions, in public places or on streets of merchandise, medicines, etc. Repealed by Act 98-271, p. 440, §3 effective July 1, 1998. (Code 1907, §1338; Code 1923, §2153; Code 1940, T. 37, §734.)
AL Code § 11-51-98 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-98 - License Tax on Vending and Weighing Machines - Authorized Generally.

Section 11-51-98License tax on vending and weighing machines - Authorized generally. The governing body of each city and town within the State of Alabama is authorized and empowered to levy and collect from every person, firm, company, corporation or association, receiver or trustee, but not a governmental subdivision, who possess and operate or who maintain for operation by others vending machines for vending gum, candy, cigarettes, milk, soft drinks, or any other type or kind of article or on which a person is weighed or on which music is played a license in amounts that are reasonable at the discretion of such governing bodies authorized hereby to levy and collect same for each such vending machine so possessed and operated or that is maintained for operation by others within the limits of such city or town and within the police jurisdiction thereof; provided, however, that such city or town shall not be authorized or empowered to levy or collect a license from any such person, firm, company, corporation or association, receiver or trustee who possesses and operates or who maintains for operation by others coin-operated gas meters, coin-operated telephones, machines vending postage stamps, or other necessary articles on a nonprofit basis for emergency use only by the employees of such person, firm, or corporation; provided further, that in cases where vending machines vending merchandise are located in industrial plants or on private property for use of employees, the person, firm, or corporation operating such vending machines shall be entitled to an occupational license, the fee for which shall be based on a percentage of the gross receipts of the sale of such merchandise. (Acts 1947, No. 393, p. 290, §1.)
AL Code § 11-51-100 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-100 - Regulation and Control of Vending Machines on Which Music Is Played.

Section 11-51-100Regulation and control of vending machines on which music is played. The governing body of such city or town may regulate and control the location and use of vending machines on which music is played by licensing the same. (Acts 1947, No. 396, p. 291, §2.)
AL Code § 11-51-101 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-101 - Licensing, etc., of Carts, Wagons, Carriages, Etc.

Section 11-51-101Licensing, etc., of carts, wagons, carriages, etc. Any city or town shall have the power to regulate and license the use of carts, drays, wagons, coaches, omnibuses, and every description of carriages and vehicles kept for hire and to license and regulate the use of the streets of the town or city by persons who use vehicles or solicit or transact business thereon. (Code 1907, §1340; Code 1923, §2163; Code 1940, T. 37, §750.)
AL Code § 11-51-102 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-102 - Licensing, etc., of Theatres, Parks, Shooting Galleries, etc.; Closing of Houses of Amusement or Places for Sale of Firearms, Etc.

Section 11-51-102Licensing, etc., of theatres, parks, shooting galleries, etc.; closing of houses of amusement or places for sale of firearms, etc. Any city or town shall have the power to license, tax, regulate, restrain, or prohibit theatrical and other amusements, billiard and pool tables, nine or tenpin alleys, box or ball alleys, shooting galleries, theatres, parks, and other places of amusement when, in the opinion of the council or other governing body, the public good or safety demands it, to refuse to license any or all such businesses and to authorize the mayor or other chief executive officer by proclamation to cause any or all houses or places of amusement or houses or places for the sale of firearms or other deadly weapons to be closed for a period of not longer than the next meeting of the city or town council or other governing body. (Code 1907, §1341; Code 1923, §2164; Code 1940, T. 37, §751.)
AL Code § 11-51-103 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-103 - Revocation of Licenses of Houses of Public Entertainment or Places Where Firearms, etc., Kept for Sale.

Section 11-51-103Revocation of licenses of houses of public entertainment or places where firearms, etc., kept for sale. The city or town council or other governing body shall have the right and power to revoke and cancel any and all licenses issued to any house of public entertainment or house or place where firearms or other deadly weapons are kept for sale when, in their judgment, the public safety, peace, good order, or decency may require it and when the owner thereof or person operating the same shall have been convicted of any violation of the city or town ordinances regulating such business. (Code 1907, §1342; Code 1923, §2165; Code 1940, T. 37, §752.)
AL Code § 11-51-104 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-104 - Licensing and Taxation, etc., of Amusements, Athletic Games, and Use of Public Parks, Etc.

Section 11-51-104Licensing and taxation, etc., of amusements, athletic games, and use of public parks, etc. The council shall have power to license and tax, permit and regulate and restrain or prohibit all kinds of amusements and all athletic games and the use of public parks and places of resort within the corporate limits and within the police jurisdiction of the several cities or towns and shall prescribe the places and the manner and method of regulating and conducting all such amusements and games and fix the time when all or any of the places referred to may be opened or shall be closed, not inconsistent with the laws of the state. (Code 1907, §1347; Code 1923, §2170; Code 1940, T. 37, §757.)
AL Code § 11-51-105 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-105 - Municipalities Not to Charge Farmers for Sale, etc., of Farm Products.

Section 11-51-105Municipalities not to charge farmers for sale, etc., of farm products. It shall be unlawful for any municipality to charge the farmers or others engaged in the production of farm products of whatever nature any license or fee for the sale or other disposition of said articles produced by them at any place. (Acts 1915, No. 735, p. 846; Code 1923, §2171; Code 1940, T. 37, §758.)
AL Code § 11-51-120 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-120 - Insurance Companies - Fire and Marine Insurance Companies.

Section 11-51-120Insurance companies - Fire and marine insurance companies. No license or privilege tax or other charge for the privilege of doing business shall be imposed by any municipal corporation upon any fire or marine insurance company doing business in such municipality except upon a percentage of each $100.00 of gross premiums, less return premiums, on policies issued during the preceding year on property located in such municipality. Such percentage shall not exceed four percent on each $100.00 or major fraction thereof of such gross premiums, and no credit or deduction of any kind shall be allowed or made on account of the cost of reinsurance by such company in a company not authorized to do business in this state. Any municipality may charge a flat minimum license at the beginning of each year for new companies doing business therein on which there shall be an adjustment at the expiration of such year upon such percentage as may be fixed by said municipality, but such percentage shall not exceed four percent of the gross premiums, less return premiums, collected by such companies on policies issued during the preceding year in such municipality. (Acts 1935, No. 194, p. 256; Code 1940, T. 37, §739.)
AL Code § 11-51-122 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-122 - Insurance Companies - Provision of Statement of Gross Premiums, etc., and Payment of License Tax; Effect of Failure to File Statement or Pay Tax.

Section 11-51-122Insurance companies - Provision of statement of gross premiums, etc., and payment of license tax; effect of failure to file statement or pay tax. On or before March 1 of each year, each insurance company which did any business in any municipality in this state during any part of the preceding year shall, if a license or privilege tax is imposed by said municipality on such insurance company, furnish the mayor or a revenue official, of such municipality a statement in writing duly certified showing the full and true amount of gross premiums received during the preceding year as provided under this article and shall accompany such statement with the amount of license tax due according to Sections 11-51-120 and 11-51-121. Failure to furnish such statement or to pay such sum shall subject the company and its agents to such penalties as the ordinance of such municipality may prescribe for doing business therein without a license. (Acts 1935, No. 194, p. 256; Code 1940, T. 37, §738; Act 2006-586, p. 1548, §2.)
AL Code § 11-51-123 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-123 - 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.

Section 11-51-123Insurance 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. Upon the payment or tender of the amount named in such ordinance of any city or town, any such insurance company which is authorized to do business in this state shall be permitted to do business in said city or town through its agents, who shall not be subject to or required to pay further privilege or occupational tax for representing such company or soliciting business for it. (Acts 1935, No. 194, p. 256; Code 1940, T. 37, §737.)
AL Code § 11-51-124 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-124 - Railroads.

Section 11-51-124Railroads. (a) The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons operating railroads in this state as common carriers for the privilege of doing intrastate business within the limits of such municipalities, whether such companies are incorporated under the laws of this state or any other state or whether incorporated at all or not, is hereby prescribed and fixed as follows: (1) In municipalities of not more than 250 inhabitants, $10.00; (2) In municipalities having a population of more than 250 and not exceeding 500, $15.00; (3) In municipalities having a population of more than 500 and not exceeding 750, $20.00; (4) In municipalities having a population of more than 750 and not exceeding 1,000, $25.00; (5) In municipalities having a population of more than 1,000 and not exceeding 5,000, $25.00 for the first 1,000 inhabitants and $25.00 for each additional 1,000 inhabitants or a majority fraction thereof; (6) In municipalities having a population of more than 5,000 and not exceeding 10,000, $25.00 for the first 1,000 inhabitants and $30.00 for each additional 1,000 or majority fraction thereof; and (7) In municipalities having a population of more than 10,000, $25.00 for the first 1,000 inhabitants and $35.00 for each additional 1,000 inhabitants or majority fraction thereof; provided, however, that in no case shall any municipality assess or collect such a privilege or license tax exceeding $2,000.00. (b) In arriving at the amount of privilege or license tax which may be assessed and collected under the provisions of subsection (a) of this section, the population of the several cities and towns shall be computed and based upon the federal census next preceding the year for which such license tax is assessed from year to year; provided, that if a municipality should be incorporated subsequent to any federal census, the population shown in the charter of incorporation shall determine the amount of the license due until the next federal census shall find and declare such population. (Acts 1935, No. 194, p. 256; Code 1940, T. 37, §740.)
AL Code § 11-51-125 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-125 - Railway Sleeping Car Companies, Etc.

Section 11-51-125Railway sleeping car companies, etc. The maximum amount of privilege or license tax which the several municipalities within this state may annually assess and collect of persons, firms, or corporations engaged in the business of operating cars for the transportation, accommodation, comfort, convenience, or safety of passengers on or over any railway line or lines in whole or in part within this state, whether such cars are termed sleeping, palace, parlor, chair, dining, or buffet cars or by some other name, for the privilege of doing intrastate business within the limits of such municipalities, whether such companies are incorporated under the laws of this or any other state or whether incorporated at all or not, is fixed at $10.00 for each and every municipality. (Acts 1919, No. 329, p. 429; Code 1923, §2159; Code 1940, T. 37, §742.)
AL Code § 11-51-126 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-126 - Express Companies.

Section 11-51-126Express companies. (a) There may be levied and collected by the several towns and cities of the state from any express company or companies for the privileges of doing business within the municipal limits a privilege or license tax to be computed and based on the population of said cities or towns as fixed by the last federal census as follows: (1) In municipalities having a population of 500 people or less, $2.50 per annum; (2) In municipalities having a population of over 500 people and not exceeding 1,000, $15.00 per annum; (3) In municipalities having a population of over 1,000 and not exceeding 2,000, $25.00 per annum; (4) In municipalities having a population of over 2,000 and not exceeding 3,000, $35.00 per annum; (5) In municipalities having a population of over 3,000 and not exceeding 4,000, $45.00 per annum; (6) In municipalities having a population of over 4,000 and not exceeding 5,000, $75.00 per annum; (7) In municipalities having a population of over 5,000 and not exceeding 10,000, $125.00 per annum; (8) In municipalities having a population of over 10,000 and not exceeding 15,000, $175.00 per annum; (9) In municipalities having a population of over 15,000 and not exceeding 20,000, $200.00 per annum; (10) In municipalities having a population of over 20,000 and not exceeding 25,000, $250.00 per annum; (11) In municipalities having a population of over 25,000 and not exceeding 30,000 inhabitants, $300.00 per annum; and (12) In municipalities having a population of over 30,000, $500.00 per annum. (b) The license or privilege taxes provided in subsection (a) of this section shall be paid to the several towns and cities according to population as stated and shall be in lieu of all other license or privilege taxes required of said express companies by any municipal authority thereof; provided, that if a municipality should be incorporated subsequent to any federal census, the population shown in the charter of incorporation shall determine the amount of the license due until the next federal census shall find and declare such population. (c) This section shall not apply to bus lines which pay a license and mileage tax under Article 3 of Chapter 3 of Title 48 and which carry express as a regular part of their business of hauling passengers. (Acts 1935, No. 194, p. 256; Acts 1935, No. 432, p. 910; Code 1940, T. 37, §741.)
AL Code § 11-51-127 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-127 - Telegraph Companies.

Section 11-51-127Telegraph companies. (a) There may be levied and collected by the several towns and cities in the state from any telegraph company or companies for the privilege of doing intrastate business within the municipal limits a privilege or license tax to be computed and based on the population of such cities or towns as fixed by the last federal census: (1) In municipalities having a population of 1,000 people or less, $7.50 per annum; (2) In municipalities having a population of over 1,000 and not exceeding 5,000, $37.50 per annum; (3) In municipalities having a population of over 5,000 and not exceeding 10,000, $75.00 per annum; (4) In municipalities having a population of over 10,000 and not exceeding 25,000, $150.00 per annum; (5) In municipalities having a population of over 25,000 and not exceeding 50,000, $375.00 per annum; and (6) In municipalities having a population exceeding 50,000, $750.00 per annum. (b) The license or privilege taxes provided for in subsection (a) of this section, which shall be paid to the several towns and cities according to population as stated, shall be in lieu of all other license or privilege taxes required of said telegraph companies by any municipal authority thereof. (Acts 1935, No. 194, p. 256; Code 1940, T. 37, §743; Acts 1947, No. 355, p. 238, §1.)