Terms Used In Alabama Code > Title 45 > Chapter 23 > Article 24 > Part 4 - Lodging Tax

• 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.
• person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
• practice of barbering: as used in this chapter , is hereby defined to mean any one or combination of the following practices, when done upon the human male body above the seventh cervical vertebra for cosmetic purposes and not for the treatment of disease or physical or mental ailments, and when done for payment, directly or indirectly or without payment for the public generally:

  Shaving or trimming the beard or trimming the hair. See Alabama Code 34-5-1

• 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