Alabama Code 2-22-5. Licenses for sale of commercial fertilizer
Terms Used In Alabama Code 2-22-5
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- following: means next after. See Alabama Code 1-1-1
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- preceding: means next before. See Alabama Code 1-1-1
- state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
|
Tons Sold |
License Fee |
|
Less than 100 tons |
$25.00 – 37.50 |
|
100 tons or more but less than 1,000 tons |
50.00 – 75.00 |
|
1,000 tons or more but less than 5,000 tons |
100.00 – 150.00 |
|
5,000 tons or more but less than 10,000 tons |
150.00 – 225.00 |
|
10,000 tons or more but less than 25,000 tons |
200.00 – 300.00 |
|
25,000 tons or more but less than 50,000 tons |
250.00 – 375.00 |
|
50,000 tons or more but less than 75,000 tons |
300.00 – 450.00 |
|
75,000 tons or more but less than 100,000 tons |
350.00 – 525.00 |
|
100,000 tons or more |
400.00 – 750.00 |
If the license fee is not paid within a period of 30 days after the due date, a delinquent penalty of 10 percent of the amount due (minimum $10.00) shall be added to the license fee. The license fee due under this subsection and delinquent penalty shall constitute a debt and become the basis of judgment against the person if not paid as required in this subsection. The amount of the license fee required to be paid by persons not previously selling commercial fertilizer in or for importation into this state shall be the minimum fee established by the Board of Agriculture and Industries, which license shall also expire on September 30 following the date of issuance, at which time said license shall be renewable in accordance with subsection (a) of this section.