§ 40-21-50 Levied generally
§ 40-21-51 Distribution of revenues generally
§ 40-21-52 Freight lines and equipment companies
§ 40-21-53 Electric, hydroelectric, gas, or any other public utility – License tax – Credit on electric bills for certain persons
§ 40-21-54 Electric, hydroelectric, gas, or any other public utility – Not to constitute part of gross receipts for purposes of computation of state, county or municipal tax, etc
§ 40-21-55 Electric, hydroelectric, gas, or any other public utility – Distribution of revenues
§ 40-21-56 Manufacturers and sellers of hydroelectric power
§ 40-21-60 Express companies – Generally
§ 40-21-61 Express companies – Alternative tax
§ 40-21-62 Report of gross receipts by utility
§ 40-21-63 Receipts from department
§ 40-21-64 Counties not to levy privilege or license taxes
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Terms Used In Alabama Code > Title 40 > Chapter 21 > Article 2 - License Taxes

  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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
  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
  • month: means a calendar month. See Alabama Code 1-1-1
  • Oath: A promise to tell the truth.
  • oath: includes affirmation. 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
  • Trustee: A person or institution holding and administering property in trust.
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1