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134 chapters · 10,612 sections in this title.
Ala. Code § 45-44-244.01 Payment of Tax or Fee; Amount
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When a license tax or fee is imposed in accordance with Section 45-44-244, it shall be unlawful for any person to engage in or follow any trade, occupation, or profession, as defined in this subpart, within the county, on and after the law day of such levy, without paying such li…
Ala. Code § 45-44-244.02 Definitions
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As used in this subpart, or in any ordinance or resolution adopted in pursuance thereof, the following words or terms shall have the meaning ascribed to them, except where the context clearly indicates or requires a different meaning: (1) EMPLOYEE. Includes any person engaging in…
Ala. Code § 45-44-244.03 Deductions from Compensation; Quarterly Payments
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After the law day of any ordinance or resolution adopted pursuant to this subpart, each employer shall deduct from each payment of compensation due each employee the amount of the license fees due by the employee measured by the compensation due the employee. The payments require…
Ala. Code § 45-44-244.04 Filing of Returns
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When a return in form and substance satisfactory to the county director of revenue is not filed by an employer and the license fees are not paid to the county by such employer, the employee for whom no return has been filed and no payment has been made shall file a return with th…