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City of Albertville, AL
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Code of Ordinances
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Chapter 7 Business Licenses, Taxes and Regulations
Chapter 7
Business Licenses, Taxes and Regulations
ARTICLE I
In General
§ 7-1
License Inspector.
§ 7-2
Duties of License Inspector.
§ 7-3
Right of inspection and examination.
§ 7-4
(Reserved)
§ 7-5
(Reserved)
§ 7-6
Soliciting.
§ 7-7
(Reserved)
§ 7-8
Adoption of Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.
§ 7-9
Motor vehicles sales; permanent location required.
§ 7-10
Mobile food vending units.
§ 7-11
through § 7-18. (Reserved)
ARTICLE II
General License Code
§ 7-20
Levy of tax.
§ 7-21
Definitions.
§ 7-22
License term; minimums.
§ 7-23
License shall be location specific.
§ 7-24
Restriction on transfer of license.
§ 7-25
Unlawful to do business without a license.
§ 7-26
License must be posted.
§ 7-27
Duty to file report.
§ 7-28
Duty to permit inspection and produce records.
§ 7-29
Unlawful to obstruct.
§ 7-30
Confidential information.
§ 7-31
Failure to file assessment.
§ 7-32
Lien for non-payment of license tax.
§ 7-33
Criminal penalties.
§ 7-34
Abatement of nuisances.
§ 7-35
Penalties and interest.
§ 7-36
Prosecutions unaffected.
§ 7-37
Procedure for denial of new applications.
§ 7-38
Procedure for revocation or suspension of license.
§ 7-39
Refunds on overpayments.
§ 7-39.1
License classifications.
§ 7-39.2
License fee schedules.
§ 7-39.3
Exchange of information.
§ 7-39.4
License fees in police jurisdiction.
ARTICLE III
Sales and Use Tax
§ 7-40
Gross sales or receipts tax; levy in City.
§ 7-41
Levy of privilege or license tax in police jurisdiction.
§ 7-42
Provisions of state sales tax statutes applicable.
§ 7-43
Levy of excise tax.
§ 7-44
Levy in police jurisdiction.
§ 7-45
Provisions of state excise tax statutes applicable.
§ 7-46
Limitation on use of tax proceeds.
§ 7-47
Article cumulative.
§ 7-48
Collection by state.
§ 7-49
(Reserved)
ARTICLE IV
Tobacco Tax
§ 7-50
Tax imposed in the City; amount.
§ 7-51
Tax imposed in police jurisdiction; amount.
§ 7-52
Required records and reports.
§ 7-53
Monthly statement and payment.
§ 7-54
Provisions for administration and enforcement.
§ 7-55
Unlawful acts.
§ 7-56
Provisions for interstate commerce.
§ 7-57
Purpose of tax.
§ 7-58
through § 7-69. (Reserved)
ARTICLE V
Gasoline Tax
§ 7-70
Definitions.
§ 7-71
Tax levied in City.
§ 7-72
Tax levied in police jurisdiction.
§ 7-73
Purchase of tax-paid gasoline.
§ 7-74
Records; reports; meters required; inspection.
§ 7-75
Right of entry of inspectors.
§ 7-76
Interstate commerce transactions exempt.
§ 7-77
Offense as to return.
§ 7-78
Payment.
§ 7-79
Penalty.
§ 7-80
Purposes of tax in police jurisdiction.
§ 7-81
through § 7-89. (Reserved)
ARTICLE VI
(Reserved)
§ 7-90
through § 7-100. (Reserved)
ARTICLE VII
Antique, Used or Scrap Jewelry and Precious Metals Dealers
§ 7-101
Registration required.
§ 7-102
(Reserved)
§ 7-103
(Reserved)
§ 7-104
Taxes and fees required to be paid.
§ 7-105
Record of transactions to be kept.
§ 7-106
Holding period.
§ 7-107
Penalty.
§ 7-108
through § 7-110. (Reserved)
ARTICLE VIII
Delinquent Taxes
§ 7-111
Definitions.
§ 7-112
Initial procedure.
§ 7-113
Legal proceedings.
§ 7-114
through § 7-130. (Reserved)
ARTICLE IX
Transient Lodgings and Accommodations Tax
§ 7-131
Definitions.
§ 7-132
Levy of tax in City.
§ 7-133
Levy of tax in police jurisdiction.
§ 7-134
Applicability of state lodging tax statutes.
§ 7-135
Article cumulative to general license code of City.
§ 7-136
Effective date.
§ 7-137
Surcharge.
§ 7-138
through § 7-140. (Reserved)
ARTICLE X
Junkyards
§ 7-141
Definitions.
§ 7-142
Screening and license required.
§ 7-143
Screening of existing junkyards.
§ 7-144
Rules and regulations.
§ 7-145
Penalty for violation; abatement of nuisances.
§ 7-146
through § 7-160. (Reserved)
ARTICLE XI
Farmers Market Regulations
§ 7-161
General provisions.
§ 7-162
Statement of purpose.
§ 7-163
Mission statement.
§ 7-164
Location and contact information.
§ 7-165
Market operating schedule.
§ 7-166
Special events.
§ 7-167
Permits and fees.
§ 7-168
Fees payable.
§ 7-169
Booth assignments.
§ 7-170
Sales tax.
§ 7-171
Role of market manager.
§ 7-172
Regulations.
§ 7-173
Albertville Farmers Market commitments.
§ 7-174
Liability.
§ 7-175
through § 7-200. (Reserved)
ARTICLE XII
Pawnbrokers
§ 7-201
Definitions.
§ 7-202
Registration required.
§ 7-203
Business license required.
§ 7-204
Bond required.
§ 7-205
Record of property received.
§ 7-206
Hours of business.
§ 7-207
Inspection of records and pawned property.
§ 7-208
Reports to Chief of Police.
§ 7-209
Punishment for violation.
§ 7-210
Suspension or revocation of license.
§ 7-211
through § 7-220. (Reserved)
ARTICLE XIII
(Reserved)
§ 7-221
through § 7-222. (Reserved)
Article XIV
Consumable Vapor Products Tax and License
§ 7-223
Definitions.
§ 7-224
Excise tax imposed.
§ 7-225
Exemptions from subsequent excise tax.
§ 7-226
Monthly statement of sales required.
§ 7-227
Required business licenses.
§ 7-228
Out-of-City wholesalers and retailers.
§ 7-229
Failure to file or submitting false statements.
§ 7-230
Payment deadlines and penalties.
§ 7-231
Duty to permit inspection and produce records.
§ 7-232
Penalties for violations.
§ 7-233
No impact on Business License Ordinance.
§ 7-234
No retroactive effect.
§ 7-235
Effective date.
§ 7-236
Severability.