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        CHAPTER XIV

                                   REVENUE AND TAXATION


        Article 1.      Ad Valorem Tax1

Section 14-1.          Tax Levy.

        As authorized by Subsection (3) of Amendment 373 to the Alabama Constitution of 1901, there
is hereby levied for the municipal ad valorem tax year beginning October 1, 1978, and for each
succeeding ad valorem tax year, in addition to all ad valorem taxes previously levied by the
municipality, an additional ad valorem tax on all real property and personal property and intangibles
situated within the corporate limits of the City of Aliceville, Alabama, and which is subject to
municipal ad valorem taxes by said City under the Constitution and laws of the State of Alabama, at an
annual rate of 11 mills, which millage when added to the millage previously levied by the City will
produce revenue that is not less than and substantially equal to that received by the City with respect
to such tax during the ad valorem tax year which began on October 1, 1977.
(Prior Code § 14-1)

Section 14-2.          Additional Levy.

        As further authorized by Subsection (e) of Amendment 373 to the Alabama Constitution of
1901, there is hereby levied for the municipal ad valorem tax year beginning October 1, 1978, and for
each succeeding ad valorem tax year, in addition to all ad valorem taxes previously levied by the
municipality, an additional ad valorem tax on all real property and personal property and intangibles
situated within the corporate limits of the City of Aliceville, Alabama, and which is subject to
municipal ad valorem taxes by said City under the Constitution and laws of the State of Alabama, at an
annual rate of 2 mills, which millage is not more than 20% of the millage rate imposed by this city on
property situated within the corporate limits of the city for the ad valorem tax year which began on
October 1, 1977.
(Prior Code § 14-2)

Section 14-3.          Tax Assessor and Collector.

        That the Mayor of the City of Aliceville, Alabama, shall certify and deliver to the Tax Assessor
of Pickens County a copy of this ordinance and the Tax Assessor of Pickens County shall be the person
designated to assess and the Tax Collector of Pickens County shall be the person designated to collect
such additional taxes. The Tax Assessor and the Tax Collector shall receive a commission for assessing
and collecting said taxes as heretofore established by ordinance for ad valorem taxes presently in effect.
(Prior Code § 14-3; Ord. No. 252).




1
    Legal Analysis: Prior Code ch. 14, art. I. If obsolete, delete.
                                                                                             Page 2 of 36


          Article 2.      Privilege Licenses2

Section 14-11 license Schedule Revised For calendar year 1987

    The following is hereby declared to be a schedule of the charges for licenses for the
calendar year beginning January 1, 1987 and ending December 31, 1987 and for each
calendar year thereafter until amended, or repealed, on all persons engaged in any exhibit,
trade, business, vocation, occupation or profession or doing any action herein specified within
the corporate limits of the City of Aliceville as set forth in the following Schedule of Licenses:

     1.    ADVERTISING: Each person engaged in the business of advertising by whatever
           means:

           General: Based on gross receipts up to

                $0.00 to 50,000.00..........................................$ 50.00
                $50,001.00 to $100,000......................................$ 75.00
                $100,001.00 to $150,000.00..................................$ 100.00
                $150,001.00 to $200,000.00..................................$ 125.00
                $200,001.00 to $250,000.00..................................$ 150.00
                $250,001.00 to $300,000.00..................................$ 175.00
                $300,001.00 and over........................................$ 200.00
           Billboards................................................each $ 25.00
           Demonstration, Sound truck and Loud speakers...................
           Per day........................................................$ 10.00

     2. Agents: Each person taking orders for any article or merchandise or services and or
        deliverling same in person or by another shall pay the same license as he would pay if
        licensed as a regular resident business, profession or vocation.

     This section does not include employees of property licensed businesses.

     3. Auctions: Auction Sales or Auctioneers,

           Per year.......................................................$ 50.00
           Per week.......................................................$ 25.00
           Per day........................................................$ 10.00

     4.     Banks, Savings and Loan Associations: Each person operating a building and loan
           association, savings and loan association, or bank, shall pay an annual license tax as
           follows:

     When capital surplus, reserves and undivided profits combined are:

           0.00 - $500,000.00..............................................$ 50.00
           $500,001.00 - 600,000.00........................................$ 70.00
           $600,001.00 - 700,000.00........................................$ 90.00



2
    Legal Analysis: Prior Code ch. 14, art. 2 & ord. 507 & action of 4-26-2006. Privilege licenses.
        Deleted but saved from repeal in chapter 1.
                                                                                   Page 3 of 36


     $700,001.00 - 800,000.00........................................$ 110.00
     $800,001.00 - 900,000.00........................................$ 130.00
     $900,001.00 - 1,000,000.00......................................$ 150.00
     $1,000,001.00 - 2,000,000.00....................................$ 170.00
     $2,000,001.00 - 3,000,000.00....................................$ 190.00
     $3,000,001.00 - 4,000,000.00....................................$ 210.00
     $4,000,001.00 - 5,000,000.00....................................$ 230.00
     $5,000,001.00 and over..........................................$ 250.00

     A. One table....................................................$ 75.00
     B. Each additional table........................................$ 50.00

6. Bowling Alleys:

     per lane.......................................................$ 50.00

7. Bus Lines:

     Each person engaged in the operation of a bus line or bus lines furnishing local service
     for        hire         with         the          City        shall    pay a license tax
     of............................................................$. 50.00

8. Carnivals, Circuses: (Only if approved by the Mayor and Council)

     Each person operating a carnival fair, circus or similar activity
     per day...........................1. day. only..................$ 75.00
     More than 1 day..................................................$ 200.00

9. Contractors and Subcontractors:

A.   Contractors: Each person, firm or corporation engaged in the general contracting
     business    where          the       amount           of       contracts does not exceed
     $25,000.00.....................................................$ 25.00
     Where contract exceeds 25,000.00 but not over $50,000.00..........$ 50.00
     Where contract exceeds 50,000.00 but not over $75,000.00..........$ 75.00
     Where contract exceeds 75,000.00 but not over 100,000.00..........$ 100.00
     Where contract exceeds 100,000.00 but not over 200,000.00.........$ 125.00
     Where contract exceeds 200,000.00 but not over 300,000.00..........$ 150.00
     Where contract exceeds 300,000.00 but not over 400,000.00..........$ 175.00
     Where contract exceeds 400,000.00 but not over 500,000.00..........$ 200.00
     Where contract exceeds 500,000.00 and over........................$ 225.00

B. Subcontractors..........Same as above...........................

C.    Electricians, Plumbers, Brick masons, Carpenters, House painters paper Hangers,
     decorators            and            the             "building        trades" each per
     person......................................................... 25.00

10. Delivery (Wholesale and Retail)

A. Delivery service companies: Each person engaged in unloading delivers, or distributes
   or disposes of any goods, wares, merchandise or produce from without the City of
   Aliceville
                                                                                  Page 4 of 36



     Minimum amount 0.00 - 19,999.99..................................$ 50.00
     20,000.00 - $30,000.00..........................................$ 60.00
     30,001.00 - $40,000.00..........................................$ 70.00
     40,001.00 - $50,000.00..........................................$ 80.00
     50,001.00 - $60,000.00..........................................$ 90.00
     60,001.00 - $70,000.00..........................................$ 100.00
     70,001.00 - $80,000.00..........................................$ 110.00
     80,001.00 - $90,000.00..........................................$ 120.00
     90,001.00 - $100,000.00.........................................$ 135.00
     100,001.00 and over.............................................$ 150.00

B. Express companies..............................................$ 50.00

11. Fireworks stands................................................$ 50.00

     Each person dispensing, disinfectant, insectasides and/or exterminators engaged in
     the          business               of            pest            extermination in any
     matter.........................................................$ 50.00

13. Finance or Loan Companies........................................$ 150.00

14. Insurance companies.............................................$ 10.00

     For each insurance company represented plus $1.00 on each $100.00 and major
     fraction thereof of gross premiums, less return premiums on policies issued during the
     preceding year to citizens of the City provided that in case such company shall not
     have conducted business for the full period of said preceding year, it shall pay $10.00
     plus that amount which bears the same relationship to the gross premiums, less
     return premiums on policies issued during said preceding year as 365 bears to the
     number of days during which business was conducted in such preceding year.
     Companies commencing business after the first of the current license period shall pay
     $10.00 plus $1.00 on each $100.00 and major fraction thereof of gross premium less
     return premiums on policies issued during the said current year to the citizens of
     minimum license of $25.00 at the time of commencement at the end of the period
     upon the basis herein provided for new companies.

     This applies to casualty, automobile, life and accident, and fire and marine insurance
     premiums.

15. Manufacturers:

     Each person engaged in the business of manufacturing, producing, fabricating or
     processing shall pay a license tax based on gross receipts as follows:

     $50,000.00 - $100,000.00........................................$ 100.00
     $100,001.00 - $200,000.00.......................................$ 150.00
     $200,001.00 - $300,000.00.......................................$ 200.00
     $300,001.00 - $400,000.00.......................................$ 250.00
     $400,001.00 and over............................................$ 300.00

     (Licensee may elect to pay maximum license rather than present record of gross
     receipts.)
                                                                                      Page 5 of 36



16. Merchant - Wholesale and Retail

    Each person engaged in the business of selling goods, wares or products to others for
    resale shall pay a license tax based on gross receipts as follows:

    $0.00 - $10,000.00..............................................$ 20.00
    $10,001.00 - 20,000.00..........................................$ 40.00
    $20,001.00 - 30,000.00..........................................$ 60.00
    $30,001.00 - 40,000.00..........................................$ 80.00
    $40,001.00 - 50,000.00..........................................$ 90.00
    $50,001.00 - 60,000.00..........................................$ 100.00
    $60,001.00 - 70,000.00..........................................$ 110.00
    $70,001.00 - 80,000.00..........................................$ 120.00
    $80,001.00 - 90,000.00..........................................$ 130.00

    90,001.00 - 100,000.00..........................................$ 140.00
    100,001.00 - 110,000.00.........................................$ 150.00
    110,001.00 - 120,000.00.........................................$ 160.00
    120,001.00 - 130,000.00.........................................$ 170.00
    130,001.00 - 140,000.00.........................................$ 180.00
    140,001.00 - 150,000.00.........................................$ 190.00
    150,001.00 - 175,000.00.........................................$ 200.00
    175,001.00 - 200,000.00.........................................$ 210.00
    200,001.00 - 225,000.00.........................................$ 220.00
    225,001.00 - 250,000.00.........................................$ 230.00
    250,001.00 - 275,000.00.........................................$ 240.00
    275,001.00 - 300,000.00.........................................$ 250.00
    300,001.00 - 325,000.00.........................................$ 260.00
    325,001.00 - 350,000.00.........................................$ 270.00
    350,001.00 - 375,000.00.........................................$ 280.00
    375,001.00 - 400,000.00.........................................$ 290.00
    400,001.00 - 425,000.00.........................................$ 300.00
    425,001.00 - 450,000.00.........................................$ 310.00
    450,001.00 - 475,000.00.........................................$ 320.00
    475,001.00 - 500,000.00.........................................$ 330.00
    500,001.00 - 750,000.00.........................................$ 350.00
    750,001.00 - 1,000,000.00.......................................$ 400.00
    1,000,001.00 - 2,000,000.00.....................................$ 500.00

17. Miscellaneous

    Each person, dealer, association, or other business who shall in any capacity engage in
    or transact any trade, business, commerce, occupation, vocation or profession for
    which no other license is specifically required by this code shall not do business in the
    City or jurisdiction of Aliceville until he shall secure from the City Council of the City of
    Aliceville determination of classification and Licensee fee for such business activity,

18. Motor Carrier:

    Each person engaged in the business of maintaining or operating a motor bus terminal
    or operating any terminal or station facilities for transportation of passengers,
    property, or express transported by motor carrier or airplane, and each person
                                                                                           Page 6 of 36


     operating any motor carrier which does business in the City by receiving passengers
     or freight for transportation for hire, between the City of Aliceville and other points in
     Alabama, shall pay a license tax of..........................................$ 50.00

19. Newspapers:

     Each      person          or         establishment              publishing      or   distributing
     newspapers.....................................................
     0.00 - $20,000.00...............................................$ 50.00
     20,001.00 - 30,000.00...........................................$ 60.00
     30,001.00 - 40,000.00...........................................$ 70.00
     40,001.00 - 50,000.00...........................................$ 80.00
     50,001.00 and over..............................................$ 90.00

     newsstands: each stand (Paid by publisher).......................$           5.00

    Professions and Vocations:

     Each person engaged in any practice, vocation, or calling shall pay a license tax based
     on gross receipts as follows:

     $0.00 - 25,000.00...............................................$ 25.00
     $25,001.00 - 50,000.00..........................................$ 50.00
     $50,001.00 - 100,000.00.........................................$ 75.00
     $100,001.00 - 200,000.00........................................$ 100.00
     $200,001.00 - 300,000.00........................................$ 125.00
     $300,001.00 - 400,000.00........................................$ 150.00
     $400,001.00 - 500,000.00........................................$ 175.00
     $500,001.00 and over............................................$ 200.00

     (Licensee may elect to pay maximum license rather than present record of gross
     receipts.)

21. Public Utilities:

    (Where not covered elsewhere)

     A. City Limits...................................3% of gross receipts
     B. Police Jurisdiction...........................1 1/2% of gross receipts

22. Railroads:......................................................$ 100.00

23. Recreation and Entertainment: (Subject to restrictions in ordinance No. 261) except
    for          carnivals,              circuses,              billiard   or pool rooms,
    etc............................................................$ 60.00

24. Repair and services:

     Each person engaged in the business of repairing, installing, improving or servicing
     property as a profession or vocation, (if not covered by contractors license) shall pay
     an annual license tax based on gross annual receipts as follows:

     $0.00 - 25,000.00...............................................$ 25.00
                                                                                              Page 7 of 36


         $25,001.00 - 50,000.00..........................................$ 50.00
         $50,001.00 and over.............................................$ 75.00

    25. Telephone Companies see 744
        A. Exchange.....................................................$ 175.00
        B. Long Distance................................................$ 50.00

    26. Trading Stamps:

        See Ordinance No. 251-B City of Aliceville, Dated Aug. 22, 1963

    27. Vending Machines: (Subject to Restrictions in Ord. No. 261)

         Each person owning, operating possessing or giving space in their place of business to
         a lawful automatic merchandise, drink, food or amusement, picture of information
         vending, dispensing or displaying machine shall pay a license tax for each machine as
         follows:

         For any machine operated by pennies..............................$ 1.00
         For any machine operated by pickles or dimes or quarters...........$ 10.00
         (coke machines chip machines etc.)
         For any machine dispensing cigarettes............................$ 15.00
         For any machine producing music or amusement......................$ 25.00
         (jukebox or pinballs etc.)

    28. Warehouse:

         Each person engaged in warehousing or storage of merchandise shall pay an annual
         license tax of...........................................$ 50.00

    29. Fireworks Stands..........Subject to All State Laws..............$ 50.00

(Prior Code § 14-11; Ord. No. 500, 11-10-1986)

Section 14-12 Police jurisdiction Levy.

    Each person engaging in or carrying on any exhibition, trade, business, vocation,
occupation, or doing any act herein specified outside the corporate limits of the City of
Aliceville, but within the police jurisdiction thereof, shall take out a license and pay therefor an
amount of one-half the amount of license tax provided herein.

(Prior Code § 14-12; Ord. No. 500, 11-10-1986)

Section 14-13. Unlawful to do Business Without License.

        It shall be unlawful for any person to engage in any business or vocation without first having
obtained a license therefore, and each day during which said business or vocation is so engaged shall
constitute a separate offense.
(Prior Code § 14-13)

Section 14-14. License Year.
                                                                                                  Page 8 of 36


        Except as otherwise specifically provided, all licenses shall be annual, beginning January 1 and
ending December 31 of each year. Any license issued for a business commenced on or after July may
be issued upon payment of one-half of the annual license tax required, except for licenses based on
gross receipts, which shall be based on annual amount of gross receipts, for such period.
(Prior Code § 14-14)

Section 14-15. Due Date and Penalty.

        All privilege license taxes shall be due on the first day of January of each year and shall be
delinquent the following first day of February. In the event any license shall not be paid before
becoming delinquent, a penalty of twenty percent (20%) shall be added, which penalty must be
collected by the City Clerk when license is issued, plus a $1.00 citation fee.
(Prior Code § 14-15)

Section 14-16. Signed Statement.

        In all cases where the amount of license tax is dependent upon the amount of business done,
gross receipts, or any other factor, it shall be the duty of the person subject to such tax to render to the
City Clerk, on or prior to the date such tax becomes due, a signed statement showing the factors herein
abovementioned for classification for license taxation purposes and the correct amount of license tax
due. The issuance and grant of license is expressly conditional upon the truth and accuracy of such
signed statement, and license shall be revocable by the Council of the City of Aliceville where ever it
shall be made to satisfactorily appear to said Council that signed statement is false or incorrect or that
the holder of such license has not paid correct amount of license tax.
(Prior Code § 14-16)

Section 14-17. Definition of Gross Receipts.

        Where the amount of the license is based upon the gross receipts, the total “gross receipts,”
unless the contrary clearly appears, shall mean the entire receipts of the business vocation, occupation,
or profession engaged in, including all receipts from sales regardless of the place where the contract of
sale was consummated or the place of delivery.

        The gross receipts or gross sales referred to are those of such business for the year next
preceding the current license year; provided however, that if said business did not operate the entire
year preceding year, then the license tax shall be based upon the amount of receipts or sales which
bears the same relationship to the actual amount of sales or receipts during such preceding year. If the
operation of such business did not commence until on or after January 1st of the current license year,
the gross receipts or gross sales referred to are the actual gross receipts of such business for the current
year estimated at the time of the issuance for said license, and adjusted when the actual amounts are
available.
(Prior Code § 14-17)

Section 14-18. Definition of Person.

        The term “person” as used in the Code shall include an individual, a corporation, partnership,
an association, joint-stock company, a business trust, an un-incorporated organization or any entity or
business enterprise.
(Prior Code § 14-18)
                                                                                              Page 9 of 36



Section 14-19. Issuance Fee.

        A fee of fifty cents shall be collected for issuing each license.
(Prior Code § 14-19)

Section 14-20. Interstate Commerce.

        No provision of this Code shall be applied so as to impose any unlawful tax or unlawful burden
on interstate commerce or on any activity of the State or Federal governments; or in any manner
violates any provisions of the United State or Alabama constitutions.
(Prior Code § 14-20)

Section 14-21. Farmer’s Exemption.

        Title 37, Section 758, Code of Alabama exempts Farmers from payment of municipal license for
the sale or delivery of products which they have grown themselves. Exemption does not apply for
products which they have purchased for resale.
(Prior Code § 14-21)

Section 14-22. License Takes Highest Classification.

        When even more than one license classification under this Code or any ordinance of the City of
Aliceville shall apply to any business vocation, occupation, calling, or profession in which any person
may be engaged in the City of Aliceville or its police jurisdiction, that classification on shall apply
which provides for the highest amount of license tax, and, in the event a license under a classification
for a smaller amount of license tax is erroneously issued, the City Clerk-Treasurer is hereby authorized
to recall and cancel the same as issued in error and require a license under the classification call for
such highest license tax, without penalty to licensee unless in the opinion of the City Clerk-Treasurer,
supported; by the City Council, an attempt to defraud was made by licensee.
(Prior Code § 14-22)

Section 14-23. Transfer of License.

        No license issued hereunder shall be transferred without the consent of the Council expressed
by resolution and duly adopted.
(Prior Code § 14-23)

Section 14-24. Penalties for Violation.

    Any person violating any provision of this Code, or doing any act made unlawful by the
    terms of this Code, or declared by this Code to be an offense against the City of Aliceville,
    shall upon conviction in any case, be fined not more than $100.00, and may also be
    sentenced to hard labor for the City of Aliceville for a period of time not to exceed six (6)
    months, either or both at the discretion of the Court trying the case.

(Prior Code § 14-24; Ord. No. 198; Ord. No. 500, 4-23-1990)

Section 14-25. Classification of Business Activity.
                                                                           Page 10 of 36


Business Activity                                         Classification

Accounts        Professions & Vocations
Advertising Advertising
Agents Agents
Air Conditioning (Install & Repair) Contractors
Air Conditioner (Sales)       Merchants - Retail
Amusement Devices Vending Machines
Amusement Parks        Recreation & Entertainment
Appliance (Install & Repair) Contractors
Appliance (Sales)      Merchants - Retail
Architects      Professions & Vocations
Artist, Art Studio     Professions & Vocations
Attorneys       Professions & Vocations
Auctions        Auctions
Auditors        Professions & Vocations
Automobile Accessories, Parts        Merchants - Retail
Automobile Dealers Merchants - Retail
Automobile Rental Merchants - Retail
Automobile Repairs or Paint Shop Merchants - Retail
Automobile Washing Merchants - Retail
Bakery - Retail Merchants - Retail
Bakery - Wholesale Merchants - Wholesale
Banks (Other than National)…………………………………..Banks, Savings & Loan Ass’n
Barbecue Stand………………………………………………………………Merchants - Retail
Barber, Barber Shop………………………………………………….Professions & Vocations
Barber & Beauty Shop Supplies………………………………………Merchants - Wholesale
Beauticians, Beauty Shop……………………………………………Professions & Vocations
Boat Repair or Sales…………………………………………………………Merchants - Retail
Bookkeeper……………………………………………………………Professions & Vocations
Bookstore…………………………………………………………………….Merchants - Retail
Bottlers (Manufacturers)………………………………………………………..Manufacturers
Bottlers (Wholesale Distributors)………………………………………Delivery - Wholesale
Bowling Alley…………………………………………………………………….Bowling Alley
Brick Cleaning……………………………………………………………………….Contractors
Brokers - Merchandise or Machinery………………………………..Merchants - Wholesale
Builders………………………………………………………………………………Contractors
Building Contractors………………………………………………………………..Contractors
Building Materials…………………………………………………………..Merchants - Retail
Building Supervisors……………………………………………………………….Contractors
Bus Terminals……………………………………………………………………Motor Carriers
Butane Dealers………………………………………………………………………….Delivery
Cabinet Maker……………………………………………………………………….Contractor
Cabinet Shop………………………………………………………………...Merchants - Retail
Café, Cafeteria……………………………………………………………….Merchants - Retail
Candy Manufacturing………………………………………………………….Manufacturing
Candy - Retail……………………………………………………………….Merchants - Retail
Candy - Wholesales…………………………………………………………Merchants - Retail
Carnivals……………………………………………………………………Carnivals, Circuses
                                                                                    Page 11 of 36


Cemetery Associations……………………………………………………...Merchants - Retail
Certified Public Accountant………………………………………...Professions & Vocations
Chiropodist…………………………………………………………...Professions & Vocations
Chiropractor…………………………………………………………..Professions & Vocations
Christmas Tree Vendor……………………………………………………..Merchants - Retail
Cigarette Vending Machines………………………………………………Vending Machines
Cigars, Cigarettes, Tobacco, Snuff - Retail………………………………..Merchants - Retail
Cleaning and Pressing……………………………………………………...Merchants - Retail
Coal or Coke Sales…………………………………………………………..Merchants - Retail
Coffee, Tea Sales…………………………………………………………….Merchants - Retail
Coin Dealers…………………………………………………………………Merchants - Retail
Cold Storage…………………………………………………………………………Warehouse
Collection Agency……………………………………………………Professions & Vocations
Commercial Artist……………………………………………………Professions & Vocations
Communicating Systems…………………………………………………...Merchants - Retail
Concerts…………………………………………………………..Recreation & Entertainment
Construction…………………………………………………………………………Contractors
Consultant…………………………………………………………….Professions & Vocations
Contractors…………………………………………………………………………..Contractors
Creamery or Dairy Products…………………………………………………………..Delivery
Crushed Stone (manufacturing)……………………………………………….Manufacturing
Dancing School…………………………………………………………………………..Schools
Day Nursery ……………………………………………………………………………..Schools
Dealers - Real Estate………………………………………………….Professions & Vocations
Delicatessen………………………………………………………………….Merchants - Retail
Delivery………………………………………………………………………………….Delivery
Dentist…………………………………………………………………Professions & Vocations
Department Stores…………………………………………………………..Merchants - Retail
Detective Agency…………………………………………………….Professions & Vocations
Diaper Service…………………………………………………………………………..Delivery
Directory Advertising……………………………………………………………...Advertising
Doctor………………………………………………………………….Professions & Vocations
Dress Shop…………………………………………………………………...Merchants - Retail
Driving Range……………………………………………………Recreation & Entertainment
Drug Store……………………………………………………………………Merchants - Retail
Dry Cleaning………………………………………………………………...Merchants - Retail
Dry Goods……………………………………………………………………Merchants - Retail
Electrical Appliance Stores - Sales, Services, Repair……………………..Merchants - Retail
Electrical Contractors……………………………………………………………….Contractors
Electrical Appliances or Supplies Manufacturer……………………………..Manufacturers
Electrical Supplies - Sales…………………………………………………..Merchants - Retail
Electrician……………………………………………………………………………..Contractor
Engineers……………………………………………………………...Professions & Vocations
Entertainment……………………………………………………Recreation & Entertainment
Excavators…………………………………………………………………………...Contractors
Exhibits……………………………………………………………Recreation & Entertainment
Exterminators…………………………………………………………………….Exterminators
Fabricating……………………………………………………………………….Manufacturing
Factories………………………………………………………………………….Manufacturing
                                                                      Page 12 of 36


Fairs………………………………………………………………………….Carnivals, Circuses
Farm Equipment…………………………………………………………….Merchants - Retail
Feed, Grain, Seed……………………………………………………………Merchants - Retail
Fertilizer Plant……………………………………………………………….Merchants - Retail
Finance Company…………………………………………………Finance or Loan Company
Floor Refinishing……………………………………………………………………Contractors
Florists………………………………………………………………………..Merchants - Retail
Food Processing, Canning……………………………………………………...Manufacturing
Foundry………………………………………………………………………….Manufacturing
Freight Trucks…………………………………………………………………...Motor Carriers
Fruits & Vegetables - Retail………………………………………………...Merchants - Retail
Furniture Stores……………………………………………………………...Merchants - Retail
Garages - Repairs……………………………………………………………Merchants - Retail
Gas, Butane or Propane Sales………………………………………………...Delivery - Retail
Gasoline Delivery………………………………………………………...Delivery - Wholesale
Gasoline Service Stations…………………………………………………...Merchants - Retail
General Merchandise……………………………………………………….Merchants - Retail
Gift Shop……………………………………………………………………..Merchants - Retail
Golf Course……………………………………………………….Recreation & Entertainment
Grading………………………………………………………………………………Contractors
Gravel, Sand - Retail………………………………………………………...Merchants - Retail
Grocers……………………………………………………………………….Merchants - Retail
Hardware…………………………………………………………………….Merchants - Retail
Hauling…………………………………………………………...Delivery Service Companies
Heating Equipment ………………………………………………………...Merchants - Retail
Hobby Shop………………………………………………………………….Merchants - Retail
Home Occupations………………………………………………………...Home Occupations
Hotels, Motels………………………………………………………………..Merchants - Retail
House Builders……………………………………………………………………...Contractors
House Movers……………………………………………………………………….Contractors
House Wreckers……………………………………………………………………..Contractors
Ice Cream…………………………………………………………………….Merchants - Retail
Ice Manufacturers……………………………………………………………….Manufacturing
Income Tax Service…………………………………………………..Professions & Vocations
Insulation…………………………………………………………………………….Contractors
Insurance Brokers, Agents…………………………………………..Professions & Vocations
Insurance - Fire & Marine…………………………………………..Insurance, Fire & Marine
Insurance - Other…………………………………………………………….Insurance - Other
Iron & Steel Work…………………………………………………………………..Contractors
Jewelry……………………………………………………………………….Merchants - Retail
Kindergarten……………………………………………………………………………..Schools
Land Company………………………………………………………………Merchants - Retail
Landscape Gardeners………………………………………………………………Contractors
Laundry, Launderette………………………………………………………Merchants - Retail
Lawn Mower Repairs……………………………………………………….Merchants - Retail
Lawyers……………………………………………………………….Professions & Vocations
Linen Supply Delivery…………………………………………………..Delivery - Wholesale
Loan Companies…………………………………………………...Finance or Loan Company
Lubrication Oil - Delivery……………………………………………….Delivery - Wholesale
                                                                          Page 13 of 36


Lumber & Building Material……………………………………………….Merchants - Retail
Machine Shop……………………………………………………………………Manufacturing
Machinery Broker……………………………………………………...Merchants - Wholesale
Manufacturers, Processors, Fabricators………………………………………Manufacturing
Marble, Stone Year…………………………………………………………..Merchants - Retail
Masseur, Masseuse…………………………………………………..Professions & Vocations
Meats………………………………………………………………………….Merchants - Retail
Merchandise Delivery………………………………………….Delivery, Wholesale or Retail
Merchants - Wholesale……………………………………...Merchants - Wholesale or Retail
Merchants - Retail…………………………………………………………...Merchants - Retail
Milk Delivery…………………………………………………...Delivery, Wholesale or Retail
Mills - Grain………………………………………………………………….Merchants - Retail
Miniature Golf……………………………………………………Recreation & Entertainment
Mining……………………………………………………………………………Manufacturing
Mobile Home Sales………………………………………………………….Merchants - Retail
Motels………………………………………………………………………...Merchants - Retail
Motorbikes…………………………………………………………………...Merchants - Retail
Motor Carriers…………………………………………………………………...Motor Carriers
Motorcycles……………………………………………………………….…Merchants - Retail
Motor Oil Delivery………………………………………………………...Delivery Wholesale
Motor Oil Sales………………………………………………………………Merchants - Retail
Motor Repairs………………………………………………………………..Merchants - Retail
Motor Scooters………………………………………………………………Merchants - Retail
Motors - Outboard…………………………………………………………..Merchants - Retail
Motor Vehicles - Unloading…………………………………...Delivery, Wholesale or Retail
Motor Vehicles - For Hire…………………………………………………..Merchants - Retail
Movers……………………………………………………………Delivery Service Companies
Movies…………………………………………………………….Recreation & Entertainment
Music Machines…………………………………………………………….Vending Machines
Newspapers - Delivery……………………………………………………………Newspapers
Newspapers - Publishers………………………………………………………….Newspapers
Nursery, Day………………………………………………………………………………School
Nursing Home………………………………………………………..Professions & Vocations
Ophthalmologist……………………………………………………...Professions & Vocations
Optician……………………………………………………………….Professions & Vocations
Optometrist…………………………………………………………...Professions & Vocations
Osteopath……………………………………………………………..Professions & Vocations
Painters………………………………………………………………………………Contractors
Paper Hangers………………………………………………………………………Contractors
Paving Contractors…………………………………………………………………Contractors
Pawn Brokers………………………………………………………………..Merchants - Retail
Peddlers………………………………………………………………………Merchants - Retail
Pest Control………………………………………………………………………..Exterminator
Photographers………………………………………………………...Professions & Vocations
Physicians or Surgeons………………………………………………Professions & Vocations
Planing Mills…………………………………………………………………….Manufacturing
Plasters……………………………………………………………………………….Contractors
Plumbers, Steam Fitters…………………………………………………………….Contractors
Pool Rooms……………………………………………………………..Billiard or Pool Rooms
                                                                                    Page 14 of 36


Portrait, Picture Taking……………………………………………...Professions & Vocations
Produce, Poultry & Eggs……………………………………………………Merchants - Retail
Professions & Vocations……………………………………………..Professions & Vocations
Public Accountant……………………………………………………Professions & Vocations
Public Utilities…………………………………………………………………...Public Utilities
Publishers…………………………………………………………………………...Newspapers
Radios, Television Sets - Sales, Installation, Repairs…………………….Merchants - Retail
Railroads………………………………………………………………………………..Railroads
Real Estate Brokers, Agents, Dealers……………………………….Professions & Vocations
Record Shop………………………………………………………………….Merchants - Retail
Restaurants…………………………………………………………………..Merchants - Retail
Road Builders………………………………………………………………………..Contractors
Roofers……………………………………………………………………………….Contractors
Sand and Gravel - Retail……………………………………………………Merchants - Retail
Saw Mills………………………………………………………………………...Manufacturing
Schools, Private…………………………………………………………………………..Schools
Self-Service Laundry………………………………………………………..Merchants - Retail
Septic Tank Cleaning……………………………………………………………….Contractors
Sheet Rock Installation……………………………………………………………..Contractors
Shot Repairs………………………………………………………………….Merchants - Retail
Shooting Gallery…………………………………………………Recreation & Entertainment
Sing Painters ………………………………………………………….Professions & Vocations
Skating Rink……………………………………………………...Recreation & Entertainment
Sports Events……………………………………………………..Recreation & Entertainment
Steel Fabrication…………………………………………………………………Manufacturing
Stone - Cruched - Sales………………………………………………..Merchants - Wholesale
Storage of Goods…………………………………………………………………….Warehouse
Taxicabs………………………………………………………………………Merchants - Retail
Tea & Coffee…………………………………………………………………Merchants - Retail
Telephone Companies…………………………………………………Telephone Companies
Telephone Soliciting Miscellaneous
Theaters, Movie Houses         Recreation & Entertainment
Tile Setter      Contractors
Tin Shop         Manufacturing
Tire Sales       Merchants - Retail
Tobacco - Retail       Merchants - Retail
Tobacco - Wholesale Merchants - Wholesale
Tool & Die Makers Manufacturing
Towing Service         Merchants - Retail
Trading Stamps         Trading Stamps
Trailer Camps, Court, Parks Merchants - Retail
Trailer Sales Merchants - Retail
Tree Surgeons Contractors
Truck Rental Merchants - Retail
Undertakers, Funeral Directors          Professions & Vocations
Utilities - Public     Public Utilities
Vacuum Cleaning        Merchants - Retail
Vending Machines Vending Machines
Veterinarian Professions & Vocations
                                                                                     Page 15 of 36


Warehouse    Merchants - Wholesale
Watchmaker or Repairs       Merchants - Retail
Weighing Machines Vending Machines
Window Cleaning, Janitorial Service Contractors
Woodworking Shops Manufacturing
Wreckers, Auto      Merchants - Retail


(Prior Code § 14-25)

                                     ORDINANCE NO. #507

                        ORDINANCE AMENDING ORDINANCE NO. 274
              AMENDING SECTION 16 OF SAID ORDINANCE SO AS TO ESTABLISH
               A FIXED FEE FOR A PEDDLERS LICENSE WITHIN THE CITY LIMITS
                           OF THE CITY OF ALICEVILLE, ALABAMA

    WHEREAS, Ordinance No. 274 of the City of Aliceville establishes a schedule of fees for
persons doing business in the City of Aliceville; and

    WHEREAS, a portion of said ordinance places a "peddlers license" under the section of the
ordinance dealing with Merchants - Retail which is Paragraph 16; and

    WHEREAS, the City Council of the City of Aliceville has determined that this license fee, as
presently constituted, is inadequate for the business of peddling within the City of Aliceville,
Alabama and should be amended upward;

   NOW, THEREFORE, IN CONSIDERATION OF THE PREMISES BE IT RESOLVED BY THE CITY
COUNCIL OF THE CITY OF ALICEVILLE THAT ORDINANCE NO. 274 OF THE CITY OF ALICEVILLE
CONCERNING BUSINESS LICENSES BE AMENDED AS FOLLOWS:

    1.   That the current license which places peddlers under the schedule for Merchants -
         Wholesale and Retail be deleted and that a new category be established for peddlers.

    2. That this category for peddlers license reads as follows, to-wit:

         Peddlers - Each person engaged in the business of selling goods, wares, or products,
    door to door or from a temporary mobile location, to others without maintaining a
    permanent business office within the city limits of the City of Aliceville be charged a
    license tax in the amount of $50.50.

    3. In all respects not inconsistent with the above and foregoing that Ordinance No. 274
       remain unchanged.

    4. That this ordinance shall be effective immediately upon its passage and publication as
       required by law.

ORDAINED this the 14th day of August, 1992.

City of Aliceville
Council Meeting Minutes
April 26, 2006
                                                                                  Page 16 of 36



    Insurance Company Privilege License Fees: The Aliceville City Code, Chapter 14,
Article 2, Section 14-11 dealing with insurance company privilege license fees does not
conform with the fee schedule required by state law, Alabama Code, 1975, Title 11, Chapter
51, Sections 120-121. Council member Junkins moved that the Aliceville City Code be changed
to conform to the Alabama Code, seconded by Council member Lavender. The motion passed
unanimously with all present voting "yes."



 Insurance Company Privilege License Fees: The Aliceville City Code, Chapter 14, Article
2, Section 14-11 dealing with insurance company privilege license fees does not conform with
  the fee schedule required by state law, Alabama Code, 1975, Title 11, Chapter 51, Sections
120-121. Council member Junkins moved that the Aliceville City Code be changed to conform
       to the Alabama Code, seconded by Council member Lavender. The motion passed
                           unanimously with all present voting “yes.”
                                                                                         Page 17 of 36

                                                       3
                                             Ord. #501

                                        ORDINANCE NO. 246

                      AN ORDINANCE FURTHER AMENDING SECTION 1 OF
                       ORDINANCE NO. 246 OF THE CITY OF ALICEVILLE
                    LEVYING A PRIVILEGE LICENSE OR EXCISE TAX AGAINST
                   PERSONS, FIRMS, OR CORPORATIONS STORING, USING, OR
                  OTHERWISE CONSUMING OR ENGAGING IN THE BUSINESS OF
                     SELLING AT RETAIL TANGIBLE PERSONAL PROPERTY OF
                CONDUCTING PLACES OF AMUSEMENT IN THE CITY OF ALICEVILLE,
                  ALABAMA OR WITHIN ITS POLICE JURISDICTION (AMENDMENT
                    TO ALLOW TAX REVENUES TO BE USED BY THE CITY FOR
                     THE PURPOSE OF FUNDING CAPITAL EXPENDITURES OF
                                  THE CITY OF ALICEVILLE

   WHEREAS, Section 1 of Ordinance No. 246 of the City of Aliceville was adopted by the City
Council and approved by the Mayor of said city on August 10, 1961; and

     WHEREAS, said ordinance was previously amended on August 1, 1985; and

    WHEREAS, the City Council of the City of Aliceville has determined that it is in the best
interest of the City of Aliceville that a further amendment of this ordinance be made so as to
allow the City to use a portion of the revenues produced by this ordinance for the purpose of
providing a source of funds for making capital improvements to city property and/or purchase
equipment for use by the City;

   NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALICEVILLE
AS FOLLOWS:

     1.     That Paragraph II of the August 1, 1985 amendment to Section 1 of Ordinance No.
            246 be and the same hereby is amended to read as follows:

     II.    The revenues produced by the change in taxation instituted by this ordinance shall be
             used solely for resurface, repair, and maintenance of the city streets; as a source of
             funds for repayment of general obligation warrants or bonds issued for the purpose
             of repair, maintenance, and resurfacing of the city streets; or for the purpose of
             making capital improvements to city property and/or the purchase of equipment for
             use by the city.

     III.    In all other respects not inconsistent with this amendment the August 1, 1985
             amendment to Ordinance No. 246 and the original Ordinance No. 246 shall remain
             unchanged and in full force and effect.

     IV.    This ordinance shall become effective immediately upon its passage and publication
             as required by law.




3
    Legal Analysis: The city sales and use tax ordinances (Ord. 501 excepted) were not furnished.
        The author has boilerplated language based upon the tax rate stated by the state (which
        rate is confusing).
                                                                                           Page 18 of 36


    ADOPTED AND APPROVED this the 27th day of August, 1990.
                              ORDINANCE NO. 512

           ORDINANCE TO AMEND CHAPTER 14, ARTICLE 2, SECTION 11
                       OF PRIVILEGE LICENSE SCHEDULE
                          (TAXATION AND REVENUE)
          TO INCLUDE JUNKYARDS, RECYCLING, LICENSE REQUIREMENTS,
           OPERATING REQUIREMENTS, AND DECLARATION OF POLICY:
                   CERTAIN JUNKYARDS A PUBLIC NUISANCE


     BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALICEVILLE, ALABAMA, AS
FOLLOWS:

                                         SECTION 1
                                 PREFACE AND GENERAL SCOPE

        This is an amendment to Chapter 14, Article 2, Section 11 of the Privilege License Schedule.
The purpose of the amendment is to exclude activities as described herein from occurring in the
city corporate limits and police jurisdiction unless licensed as a junkyard as described in this
ordinance. At the time of writing, such activities are occurring in the City by businesses operating
under other licenses. The junkyard activity in these cases may be being practiced in conjunction
with other business such as automobile sales, new and used; automotive repair and paint and body
shops.

                                   SECTION 2
          DECLARATION OF POLICY: CERTAIN JUNKYARDS A PUBLIC NUISANCE

       The regulation of junkyards in area adjacent to any road, street, avenue, or highway in the
corporate limits or police jurisdiction of Aliceville, Alabama is hereby declared to be in the public
interest and necessary to promote the public safety, health, welfare, convenience and economic
well-being, and to preserve and enhance the scenic beauty of lands bordering on such roads and
highways.

       Junkyards which do not conform with the requirements of this ordinance will be a public
nuisance.

                                            SECTION 3
                                           DEFINITIONS

        (1)   The term “junk” shall mean old or scrap copper, brass, rope, rags, batteries, paper,
trash, rubber debris, waste, or junked, dismantled, or wrecked automobiles, or parts thereof, iron,
steel, and other old or scrap ferrous or nonferrous material.

        (2)    The term “junkyard” shall mean any establishment or place of business which is
maintained, operated, or used for storing, keeping, buying or selling junk, or for the maintenance
or operation of an automobile graveyard. The term shall include garbage dumps and area where
terrain is being filled in with any material.

       (3)     The term “automobile graveyard” shall mean any establishment or place of business
which is maintained, used, or operated for storing, keeping, buying or selling wrecked, scrapped,
ruined, or dismantled motor vehicles or motor vehicle parts.

      (4)   The term “scrap processor” or recycling type business enterprise and junkyard shall
mean any person, firm, or corporation engaged only in the business of buying scrap iron and
                                                                                           Page 19 of 36


metals, including, but not limited to, old automobiles, for the specific purpose of processing into
raw material for re-melting purposes and whose principal product is ferrous and nonferrous scrap
for shipment to steel mills, foundries, smelters, and refineries, and maintaining an established
place of business in this state and having facilities and machinery designed for such processing.
Additionally, the ordinance shall cover any business enterprise that engaged in any sector of
business enterprise relating to collection, storage, processing, brokering, selling, etc. of any
materials for reuse, disposal, or further processing.


                                         SECTION 4
                                    COMMONALITY OF TERMS

       For the remainder of this ordinance, the term junkyard, recycling, recycling process or
enterprise, scrap processor, junk and automobile graveyard, shall be referred to as junkyard

                                            SECTION 5
                                        LICENSE REQUIRED

        The license required to operate a junkyard or any types of business dealing in junk as
described in this ordinance must meet all of the conditions of this ordinance. The minimum license
fee shall be $250.00 per year. The ordinance shall cover the corporate limits of the City of
Aliceville and its police jurisdiction.

                                      SECTION 6
                         REQUIREMENTS FOR GRANTING OF LICENSE

       No license shall be granted for the establishment, maintenance, or operation of a junkyard
within 500 feet or the nearest edge of streets, roads, avenues, and highways in the corporate limits
and police jurisdiction except: (1) Those which are screened by natural objects, plantings, fences,
or appropriate means so as to not be visible from the main traveled right of way of the road,
highway, or street, or otherwise removed from sight; (2) Those located within an area which are
zoned for industrial use under authority of law. Even in industrial zones, the screening
requirement must be met.

                                        SECTION 7
                             SCREENING OF EXISTING JUNKYARDS

        Any junkyard lawfully in existence on the effective date of this ordinance, which is located
within 500 feet of the nearest edge of the right of way and visible from the main traveled right of
way shall be screened. The screening shall be such that the junked vehicles, etc. shall not be
visible from the street or highway.

       Screening shall be accomplished by the following methods: (1) Build a screen of suitable
materials adhering to acceptable construction practice to be permanent, low maintenance, and
have good appearance. Construction of preference would be a chain link type fence with screen
attached to block view. The fence would be required to be of sufficient height to block view. (2)
Permanent plantings (shrubs, trees, etc.) must be used along with fencing to achieve complete
screening.

                                       SECTION 8
                          PENALTY FOR VIOLATION OF ORDINANCE:
                          ABATEMENT OF JUNKYARDS AS NUISANCE

        The establishment, operation or maintenance of any junkyard contrary to the provisions of
this ordinance, shall be a public nuisance. Any person, partnership, or corporation that establishes,
                                                                                           Page 20 of 36


maintains, or operates any junkyard contrary to the provisions of this ordinance shall be deemed
guilty of a misdemeanor and upon conviction thereof, shall be penalized by a fine of not less than
$500.00, or more than $1,000.00; said fine to be applicable only after receipt of said person,
partnership, or corporation of written notification that said person, partnership, or corporation is
violating any provision of this ordinance and their failure to comply with the requirements
contained herein within 30 days from the date of the receipt of said notice, and an addition thereto,
the City of Aliceville may apply to the Circuit Court or other courts of competent jurisdiction for an
injunction to abate such nuisance.

                                            SECTION 9
                                          SEVERABILITY

        The provisions of this ordinance are severable. If any section, subsection, or provision of
this ordinance be for any reason declared void or invalid, such validity can not affect any other
section, subsection, or provision of this ordinance.

                                           SECTION 10
                                         EFFECTIVE DATE

       This ordinance shall be effective immediately upon approval by the Mayor and City Council,
or upon this otherwise becoming law, but shall nevertheless be published as required by law.

       ADOPTED AND APPROVED by the City Council of the City of Aliceville, Alabama on this the
8th day of August, 2006.


                                           CITY OF ALICEVILLE



                                           ___________________________________
                                           W. R. McKinzey, Jr., Mayor



ATTEST:


_____________________________
Mary Bess Paluzzi
Aliceville City Manager
                                                                                                      Page 21 of 36


    Sec. 5-41. Levy of sales--Within corporate limits.

     There is hereby levied, pursuant to the provisions of Code of Ala. 1975, title 11, ch. 51, art. 3 (Code of
Ala. 1975, § 40-51-200 et seq.), in addition to all other taxes of every kind now imposed by law, and shall be
collected as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales, or gross
receipts, as the case may be, as follows:

      (1) Upon every person (including the state, the University of Alabama, Auburn University and all other
institutions of higher learning in the state, whether such institutions be denominational, state, county or
municipal institutions, and any association or other agency or instrumentality of such institutions), engaged,
or continuing within the city in business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character (not including, however, bonds or
other evidences of debts or stocks, nor sale or sales of material and supplies to any person for use in
fulfilling a contract for the painting, repairing or reconditioning of vessels, barges, ships and other
watercraft of over five tons burden load displacement), an amount equal to one per cent of the gross
proceeds of sales of the business except where a different amount is expressly provided herein. Provided,
however, that any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such business at the rates specified, when such
person's books are kept so as to show separately the gross proceeds of sales of each business, and when such
person's books are not so kept such person shall pay the tax as retailer on the gross sales of the business.
Where any used part including tires of an automotive vehicle or a truck trailer, semitrailer, or house trailer is
taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or rebuilt part or tire,
the tax levied herein shall be paid on the net difference, that is, the price of the new or used part or tire sold
less the credit for the used part or tire taken in trade, provided, however, this provision shall not be
construed to include batteries.

     (2) Upon every person engaged, or continuing within the city, in the business of conducting or
operating, places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement
devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks,
athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and
baseball games (including athletic contests conducted by or under the auspices of any educational
institution within the city or any athletic association thereof, or other association whether such institution or
association be a denominational, a state, or county, or a municipal institution or association or a state,
county, or city school, or other institution, association or school), skating rinks, race tracks, golf courses, or
any other place at which any exhibition, display, amusement or entertainment is offered to the public or
place or places where an admission fee is charged, including public bathing places, public dance halls of
every kind and description within the city, an amount equal to one percent of the gross receipts of any such
business. Provided, however, notwithstanding any language to the contrary in the prior portion of this
subsection92), the tax provisions so specified shall not apply to any athletic event conducted by a public
primary or secondary school or any football playoff conducted by or under the auspices of the Alabama
High School Athletic Association. The tax amount which would have been collected pursuant to this
subsection (2) shall continue to be collected by the public primary or secondary school but shall be retained
by the school which collected it and shall be used by the school for school purposes.

        (3)    Upon every person engaged or continuing within the city in the business of selling at retail
machines used in mining, quarrying, composting, processing and manufacturing of tangible personal
property, an amount equal to one-half of one per cent of the gross proceeds of the sale of such machines;
provided, that the term "machines," as herein used, shall include machinery which is used for mining,
quarrying, compounding, processing or manufacturing tangible personal property, and the parts of such
machines, attachments and replacements therefor, which are made or manufactured for use on or in the
operation of such machines and which are necessary to the operation of such machines and are customarily
                                                                                                    Page 22 of 36


so used.

          (4)    Upon every person engaged or continuing within the city in the business of selling at retail
any automotive vehicle or truck trailer, semi-trailer or house trailer, an amount equal to one-third of one per
cent of the gross proceeds of sale of said automotive vehicle or truck trailer, semi-trailer or house trailer.
Provided, however, where a person subject to the tax provided for in this subsection withdraws from such
person's stock in trade any automotive vehicle or truck trailer, semi-trailer or house trailer for use by such
person or by such person's employee or agent in the operation of such business, there shall be paid, in lieu
of the tax levied herein, a fee of five dollars ($5.00) per year or part thereof during which such automotive
vehicle, truck trailer, semi-trailer or house trailer shall remain the property of such person. Each such year or
part thereof shall begin with the day or anniversary date, as the case may be, of such withdrawal and shall
run for the twelve (12) succeeding months or part thereof during which such automotive vehicle, truck
trailer, semi-trailer or house trailer shall remain the property of such person.

     Where any used automotive vehicle or truck trailer, semi-trailer or house trailer is taken in trade or in a
series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax levied herein shall
be paid on the net difference; that is, the price of the new or used vehicle sold less the credit for the used
vehicle taken in trade.

     Sales of automobiles, motorcycles, trucks, truck trailers, or semitrailers that will be registered or titled
outside Alabama, that are exported or removed from Alabama within 72 hours by the purchaser or his or
her agent for first use outside Alabama are not subject to the Alabama sales tax. Sales of other vehicles such
as mobile homes, motor bikes, all terrain vehicles, and boats do not qualify for the export exemption
provision and are taxable unless the dealer can provide factual evidence that the vehicle was delivered
outside of Alabama or to a common carrier for transportation outside Alabama. In order for the sale to be
exempt from Alabama tax, the information relative to the exempt sale shall be documented on forms
approved by the Revenue Department.

        (5)     Upon every person engaged or continuing within the city in the business of selling at retail
any machine, machinery or equipment which is used in planting, cultivating and harvesting farm products,
or used in connection with the production of agricultural produce, livestock or poultry on farms, and the
parts of such machines, machinery or equipment, attachments and replacements therefor which are made or
manufactured for use on or in the operation of such machine, machinery or equipment, and which are
necessary to and customarily used in the operation of such machine, machinery or equipment, an amount
equal to one-third of one per cent of the gross proceeds of the sale thereof. Provided, however, the t rate
herein prescribed with respect to parts, attachments and replacements shall not apply to any automotive
vehicle or trailer designed primarily for public highway use, except farm trailers used primarily in the
production and harvesting of agricultural commodities.

     Where any used machine, machinery or equipment which is used in planting, cultivating and
harvesting farm products, or used in connection with the production of agricultural produce or products,
livestock and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale
of a new or used machine, machinery or equipment, the tax levied herein shall be paid on the net difference;
that is, the price of the new or used machine, machinery or equipment sold, less the credit for the used
machine, machinery or equipment taken in trade.

         (6)    Upon every person engaged or continuing within the city in the business of selling through
coin-operated dispensing machines, food and food products for human consumption, not including
beverages other than coffee, milk, milk products and substitutes therefor, there is hereby levied a tax equal
to one per cent of the cost of such food, food products and beverages sold through such machines, which
cost for the purpose of this subsection shall be the gross proceeds of sale of such business.
                                                                                                    Page 23 of 36



    Sec. 5-42. Same--Within police jurisdiction.

     There is hereby levied, pursuant to authority cited in section 5-41, within the police jurisdiction outside
of the corporate limits of the city, a tax in the amount of one-half ( 1/2) that levied in section 5-41.

    Sec. 5-43. Provisions of state sales tax statutes applicable.

     The taxes levied by sections 5-41 and 5-42 of this article shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines,
punishments, and deductions that are applicable to the taxes levied by the state sales tax statutes, except
where inapplicable or where herein otherwise provided, including all provisions of the state sales tax
statutes for enforcement and collection of taxes.


    Sec. 5-44. Levy of excise tax--In city.

        (a)      An excise tax is hereby imposed on the storage, use or other consumption in the city of
tangible personal property (not including materials and supplies bought for use in fulfilling a contract for
the painting, repairing, or reconditioning of vessels, barges, ships and other watercraft of more than five
tons burden over five tons load displacement as registered with the U.S. Coast Guard and licensed by the
State of Alabama Department of Conservation and Natural Resources) purchased at retail for storage, use or
other consumption in the city except as provided in subsections (b), (c), and (d), at the rate of one per cent of
the sales price of such property within the corporate limits of the city.

       (b)    An excise tax is hereby imposed on the storage, use of other consumption in the city of any
machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property purchased at retail at the rate of one-half of one per cent of the sales price of any such machine,
within the corporate limits of the city; provided, that the term "machine," as herein used, shall include
machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible
personal property, and the parts of such machines, attachments and replacements therefor, which are made
or manufactured for use on or in the operation of such machines and which are necessary to the operation of
such machines and are customarily so used.

     (c) An excise tax is hereby imposed on the storage, use or other consumption in the city of any
automotive vehicle or truck trailer, semi-trailer or house trailer and mobile home set-up materials and
supplies including but not limited to steps, blocks, anchoring, cable pipes and any other materials
pertaining thereto purchased at retail on or after the effective date of this article for storage, use or other
consumption in the City of Athens at the rate of one-third of one per cent of the sales price of such
automotive vehicle, truck trailer, semi-trailer or house trailer within the corporate limits of the city. Where
any used automotive vehicle, truck trailer, semi-trailer or house trailer is taken in trade, or in a series of
trades, as a credit or part payment on the sale of a new or used vehicle, the tax levied herein shall be paid on
the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken
in trade.

    (d) An excise tax is hereby levied and imposed on the storage, use or other consumption in the city of
any machine, machinery or equipment which is used in planting, cultivating and harvesting farm products,
or used in connection with the production of agricultural produce or products, livestock or poultry on
farms, and the parts of such machines, machinery or equipment, attachments and replacements therefor
which are made or manufactured for use on or in the operation of such machine, machinery or equipment,
and which are necessary to and customarily used in the operation of such machine, machinery or
equipment, which is purchased at retail, for the storage, use or other consumption in the city at the rate of
                                                                                                    Page 24 of 36


one-third of one per cent of the sales price of such property within the corporate limits of the city, regardless
of whether the retailer is or is not engaged in the business in the city. Provided, however, that the percent
rate herein prescribed with respect to parts, attachments and replacements shall not apply to any
automotive vehicle or trailer designed primarily for public highway use, except farm trailers used primarily
in the production and harvesting of agricultural commodities. Where any used machine, machinery or
equipment which is used in planting, cultivating and harvesting farm products, or used in connection with
the production of agricultural produce or products, livestock and poultry on farms is taken in trade or in a
series of trades as a credit or part payment on a sale of a new or used machine, machinery or equipment, the
tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery
or equipment sold, less the credit for the used machine, machinery or equipment taken in trade.

    (e) An excise tax is hereby imposed on the classes of tangible personal property, and at the rates
imposed on such classes, specified in subsections (a), (b), (c) and (d) of this section, on the storage, use, or
other consumption in the performance of a contract in this city of any such tangible personal property, new
or used, the tax to be measured by the sales price or the fair and reasonable market value of such tangible
personal property when put into use in this city, whichever is less; provided, that the tax imposed by this
subsection shall not apply where the taxes imposed by subsection (a), (b), (c) or (d) of this section apply.


       Sec. 5-45. Same--Within police jurisdiction.

    An excise tax is hereby imposed on tangible personal property at one-half (1/2) the rates specified in
subsections (a), (b), (c), and (d) of section 5-44 on the storage, use or other consumption of such tangible
personal property outside the corporate limits of the city, but within the police jurisdiction.


       Sec. 5-46. Provisions of state use tax statutes applicable.

     The taxes levied by sections 5-44 and 5-45 shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments and
deductions that are applicable to the taxes levied by the state use tax statutes, except where inapplicable or
where herein otherwise provided, including all provisions of the state use tax statutes for enforcement and
collections of taxes.


Sec. . Interpretation.

The provisions of this article are a restatement of the taxes heretofore levied by the city in accordance with
law. Nothing in this article shall be construed to increase or decrease any tax heretofore imposed by the city
or to eliminate any tax heretofore imposed by the city, nor shall this article be interpreted so as to impose
any tax not heretofore imposed by the city.

Sec.    . Use of revenues.

All revenues generated by the taxes levied by this article shall be used for the purposes provided by
ordinance.
                                                                                     Page 25 of 36


ORDINANCE NO. 508

                                                            4
                                     TOBACCO ORDINANCE

                   AN ORDINANCE TO LEVY A LICENSE TAX UPON PERSONS,
                           FIRMS, CORPORATIONS AND OTHERS
              ENGAGED IN THE BUSINESS OF SELLING, STORING, OR DELIVERING
               CERTAIN TOBACCO PRODUCTS WITHIN THE CORPORATE LIMITS OF
                            THE CITY OF ALICEVILLE, ALABAMA
                AND TO PROVIDE FOR THE ENFORCEMENT OF SAID ORDINANCE
                    AND TO PROVIDE FOR PENALTIES FOR ITS VIOLATION

     BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALICEVILLE, as follows:

                                          SECTION ONE

                                          DEFINITIONS

    The following terms, as used in this ordinance, shall have the meanings respectively
ascribed to them:

     (a) Tobacco Products: Means cigarettes, cigars, smoking tobacco, and smokeless tobacco,
         or any of them.

     (b) Container(s): Means the original boxes from which cigars are customarily sold at retail
         and the individual packages or cans in which cigarettes, smoking tobacco, and
         smokeless tobacco are customarily sold at retail.

     (c) Dealer: The word "dealer" shall mean any wholesale dealer or retail dealer as herein
         defined.

     (d) Retail Dealer: The term "retail dealer" shall mean any person, other than a wholesale
         dealer, who sells or delivers tobacco products within the City of Aliceville.

     (e) Retail Price: Means the retail selling price of the tobacco products before adding the
         amount of tax assessed herein or any other tobacco tax imposed under the laws of the
         State of Alabama.

     (f) Sold and Sale: The words "sold" and "sale" shall mean any transfer of title or
         possession, or both, exchange or barter, conditional or otherwise, in any manner or by
         any means whatsoever for a consideration or for any agreement therefor, including
         rewards, prizes, or premiums of tobacco products given as a result of the operation on
         punch boards, shooting galleries or other activities.

     (g) Stamp: The word "stamp" shall mean the stamp by the use of which the taxes levied
         under this article are paid.

     (h) Store and Stored: The words "store" and "stored" shall refer to the storage or
         warehousing of tobacco products in any manner, or the withdrawal or use of the same



4
    Legal Analysis: Ord. 508. Deleted as apparently superseded by Ord. 508A.
                                                                                        Page 26 of 36


        for any purpose other than for resale or reshipment outside the City of Aliceville.

    (i) Storer: Means a person who stores tobacco products in the City of Aliceville.

    (j) Wholesale Dealer: Means a person who sells or delivers within the City, at wholesale
        only, tobacco products to retail dealers for the purpose of resale only.

    The masculine gender shall include the feminine and neuter genders. Wherever the
context requires, the plural shall include the singular and the singular shall include the plural.
(Ord. No. 508, § 1, 2-9-1993)
                                          SECTION TWO

                                   LEVY OF TAX IN THE CITY

    In addition to all taxes now imposed by law, including any license taxes levied with respect
to such business in any general license code of the City, every person who is engaged in the
business of selling, storing, or delivering tobacco products within the corporate limits of the
City shall pay a license tax to the City and a license tax is hereby fixed and levied for engaging
in such business as set out hereinafter in this Section, to-wit:

    (a) An amount equal to six cents (6¢) for each individual package of cigarettes or or
        fraction of said number contained in each package sold within the City of Aliceville.

    (b) An amount equal to one cent (1¢) for each cigar sold within the City of Aliceville.

    (c) An amount equal to six cents (6¢) for each ounce, or fraction thereof, contained in
        each individual package or can of smoking tobacco which is sold in the City of
        Aliceville.

    (d) An amount equal to six cents (6¢) for each individual package or can of smokeless
        tobacco which is sold within the City of Aliceville.
(Ord. No. 508, § 2, 2-9-1993)
                                        SECTION THREE

                                        PAYMENT OF TAX

    The license tax imposed by this ordinance shall be paid by affixing stamps in the manner
as herein set forth.
(Ord. No. 508, § 3, 2-9-1993)
                                       SECTION FOUR

                                            STAMPS

    The City Clerk shall keep on hand for sale an adequate quantity of stamps to be affixed to
each container of tobacco products in denominations required under this ordinance. Each
stamp shall have inscribed thereon the words "City of Aliceville - Tobacco Tax", but said words
need not be arranged in the foregoing order and may be abbreviated. Said stamps may be
sold to wholesale and retail dealers by the City Clerk at the full amount of the stamp and no
person shall be entitled to purchase any such number of stamps as shall cause the purchase
price to include a fraction of a cent.
(Ord. No. 508, § 4, 2-9-1993)
                                        SECTION FIVE
                                                                                      Page 27 of 36


                                       AFFIXING STAMPS

    Before any tobacco products shall be sold, stored, or delivered within the corporate limits
of the City by any dealer, such dealer shall affix to each container of tobacco products a stamp
or stamps obtained from the City Clerk in the amount set out in this ordinance in payment of
the license taxes imposed by this ordinance. Every dealer shall, within one hour after receipt
of any tobacco products within the City, unless sooner offered for sale, cause stamps in the
requisite amount of the tax to be affixed as herein provided and shall cause the same to be
cancelled by writing or stamping with waterproof ink across the face of each stamp such
registered number as shall be furnished to such dealer by the City Clerk. After such stamping
has begun it shall be continued with reasonable diligence by such dealer until all unstamped
containers shall have been stamped, and the stamps cancelled as herein provided, but no
stamp required to be affixed to any container shall after the same has been affixed as herein
provided be again used in payment of any part of the tax levied under this ordinance.

    Stamps in denominations equal to the amount of the tax shall be affixed to the container
from or in which the tobacco products are normally sold at retail; and shall be so affixed in
such a manner that their removal will require continued application or water or steam. In the
case of cigars, sales of which are normally made from the original container, the stamps shall
be affixed to the container in such a way that the stamps shall be torn in two or mutilated
when the container is opened for the sale of cigars. In the case of cigarettes and smoking
tobacco, which are normally sold at retail in individual packages, the stamps shall be affixed to
each individual package in such a way that such stamps shall be torn in two or mutilated when
such package is opened. In the case of smokeless tobacco, which is normally sold in individual
packages or containers, the stamps shall be affixed to the box or container holding the
individual package in such a way that the stamps shall be torn in two or mutilated when the
container is opened for the sale of individual packages or containers.
(Ord. No. 508, § 5, 2-9-1993)
                                           SECTION SIX

                        RECEIPT OF UNSTAMPED TOBACCO PRODUCTS

    Any person who purchases or receives in any manner whatever tobacco products which do
not have stamps affixed in the manner required by this ordinance shall, within three (3) days
after receipt of such tobacco products, report the receipt and purchase thereof to the City
Clerk, giving the date of purchase or receipt, the name of the person from whom the tobacco
products were purchased or received, and a list describing the tobacco products so purchased
or received and the purchase price thereof. Such report must be made by registered mail or in
person.
(Ord. No. 508, § 6, 2-9-1993)
                                       SECTION SEVEN

                                           RECORDS

    Every wholesale dealer shall, at the time of selling or delivering tobacco products into the
City, make a true duplicate invoice of the same, which shall show full and complete details of
the sale or delivery of such tobacco products and the prices thereof. Every wholesale and retail
dealer shall keep a record of the purchase, sale, exchange or receipt of tobacco products. All
such invoices and cancelled checks or other memoranda pertaining to such purchase, sale,
exchange or receipt shall be retained for a period of three (3) years and shall be subject to
inspection of the City Clerk or her duly authorized representative, who shall have the power
and authority to enter upon the premises of any dealer at all reasonable times for the purpose
of examining such invoices, records, cancelled checks or other memoranda.
                                                                                        Page 28 of 36


(Ord. No. 508, § 7, 2-9-1993)
                                        SECTION EIGHT

                                         ILLEGAL ACTS

   Among others, the following acts and omissions shall be unlawful:

   (a) It shall be unlawful for any person who is required by this ordinance to affix stamps to
       any container of tobacco products to fail to fail to affix such stamps or fail to cancel
       such stamps in the manner and within the time required by this ordinance.

   (b) It shall be unlawful for any person to sell, offer for sale, store or deliver within the City
       any tobacco products where stamps have not been affixed and cancelled as provided
       in this ordinance.

   (c) It shall be unlawful for any person to have in his possession or under his control any
       tobacco products with respect to which stamps have not been affixed in the manner
       required by this ordinance for more than one (1) hour after the receipt of such
       tobacco products on the premises of such person. The possession of each container of
       tobacco products not having proper stamps affixed as required by this ordinance shall
       be deemed a separate offense.

   (d) It shall be unlawful to manufacture, buy, sell, offer for sale, or possess or attempt to
       do so, any reproduction or counterfeit of the stamps provided for in this ordinance, or
       to possess tools, implements, instruments or materials of any kind necessary or
       appropriate to reproduce or counterfeit such stamps, or to alter or cause to be altered
       any stamps herein provided for.

   (e) It shall be unlawful to remove from a container or otherwise prepare any stamps with
       intent to use or cause the same to be used, after said stamps have already been used,
       or to buy, sell, offer for sale or give away any washed, removed, altered or restored
       stamp to any person or to have in possession any such washed, removed, or restored
       or altered stamps, or for the purpose of indiciating payment of any tax hereunder, to
       reuse any stamp which has heretofore been used for the payment of any tax provided
       in this ordinance, or to sell any stamp provided for herein, excepting, however, sales
       made by the City Clerk.

   (f) It shall be unlawful to reuse or refill with tobacco products any container from which
        tobacco products have been removed and with respect to which the tax has previously
        been paid.

   (g) It shall be unlawful for any person who is required under this ordinance to keep
       records to fail or omit to keep said records in the manner herein provided, or to refuse
       or permit the City Clerk or her duly authorized agent to inspect the same at any
       reasonable hour, or to interfere with or obstruct the City Clerk or her duly authorized
       representative in the making of such inspection.

   (h) It shall be unlawful for any person who is required to file statements with the City
       Clerk to fail or omit to make or file any statement herein provided within the time
       herein specified, or to make any false statement therein, and such offense shall be a
       continuing offense against the City and each day during which such person shall sell,
       store, or deliver tobacco products in the City during such default shall constitute a
       separate offense.
                                                                                  Page 29 of 36



    (i) It shall be unlawful for any person who is required to pay the license tax herein
        provided to fail or omit to pay the same within the time herein specified, and such
        offense shall be a continuing offense against the City and each day during which said
        person shall sell, store, or deliver tobacco products in the City during such default
        shall constitute a separate offense.
(Ord. No. 508, § 8, 2-9-1993)
                                         SECTION NINE

                              CONSTRUCTION OF ORDINANCE

    (a) This ordinance shall not be construed to tax interstate commerce or any business of
the United States Government or any branch or agency thereof.

     (b) This ordinance shall not be construed to repeal any of the provisions of the general
license code, but shall be held to be cumulative.

    (c) Whenever the requisite amount of stamps have been affixed to the containers of
tobacco products, as required herein, this ordinance shall not be construed to require
additional stamps to be affixed thereunto in case of subsequent sales, deliveries or storage.
(Ord. No. 508, § 9, 2-9-1993)
                                         SECTION TEN

                                 TIME OF PAYMENT OF TAX

    The license tax imposed by this section shall be paid from time to time as stamps are
purchased from the City Clerk and affixed as provided herein.
(Ord. No. 508, § 10, 2-9-1993)
                                       SECTION ELEVEN

                                          PENALTY

    Any person violating any of the provisions of this ordinance shall, upon conviction, be
punished by a fine of not more than Five Hundred ($500.00) Dollars and may be sentenced to
hard labor for the City for a period not to exceed six (6) months, or may be both fined and
incarcerated.
(Ord. No. 508, § 11, 2-9-1993)
                                      SECTION TWELVE

                                       SEVERABILITY

    Each and every provision of this ordinance is hereby declared to be an independent
provision, and the holding of any provision hereof to be void or invalid shall not affect any
other provision hereof, and it is hereby declared that the other provisions of this ordinance
would have been enacted regardless of any provision which might be held invalid.
(Ord. No. 508, § 12, 2-9-1993)

                                    SECTION THIRTEEN

                            REVOCATION OF PRIOR ORDINANCE

    This ordinance repeals any and all other prior tobacco tax ordinance or any other
ordinance in conflict herewith.
                                                                                   Page 30 of 36


(Ord. No. 508, § 13, 2-9-1993)
                                    SECTION FOURTEEN

                                 EFFECTIVE ENFORCEMENT

    This ordinance shall be effective when adopted and published as required by law.
(Ord. No. 508, § 14, 2-9-1993)
    PASSED AND ADOPTED this the 9th day of February, 1993.
                                                                                          Page 31 of 36


                                     ORDINANCE NO. 99-1

                  ORDINANCE LEVYING A 2 CENTS PER GALLON TAX
                          ON RETAIL SALES OF GASOLINE
            WITHIN THE CORPORATE LIMITS AND POLICE JURISDICTION OF
           THE CITY OF ALICEVILLE, ALABAMA, A MUNICIPAL CORPORATION

    WHEREAS, the City Council at its meeting of the 29th day of March, 1999, determined
that it is in the best interest of the citizens of the City of Aliceville that a 2 cent per gallon tax
on retail sales of gasoline within the corporate limits and within the police jurisdiction be
levied; and

    WHEREAS, the purpose of said tax is to maintain the existing streets and roads located
within the corporate limits and police jurisdiction of the City of Aliceville; and

    WHEREAS, after due discussion of this matter before the entire Council, the following
ordinance was moved, seconded, and unanimously approved;

   BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALICEVILLE, ALABAMA,
AS FOLLOWS:

    1. That effective May 1, 1999, a tax of 2 cents per gallon on retail sales of gasoline within
       the corporate limits and police jurisdiction of the City of Aliceville will be levied and
       collected.

    2. That this tax shall be in addition to all current taxes currently existing on retail sales of
       gasoline and gasoline products.

    3. That a copy of this ordinance be published in the legal section of the Pickens County
       Herald in the next available issue.

    ORDAINED this the 29th day of March, 1999.
Page 32 of 36
                                                                                          Page 33 of 36



                                                               5
                                      ORDINANCE NO. 508-A

                                       TOBACCO ORDINANCE

                   AN ORDINANCE TO LEVY A LICENSE TAX UPON PERSONS,
                           FIRMS, CORPORATIONS AND OTHERS
              ENGAGED IN THE BUSINESS OF SELLING, STORING, OR DELIVERING
               CERTAIN TOBACCO PRODUCTS WITHIN THE CORPORATE LIMITS OF
                            THE CITY OF ALICEVILLE, ALABAMA
                AND TO PROVIDE FOR THE ENFORCEMENT OF SAID ORDINANCE
                    AND TO PROVIDE FOR PENALTIES FOR ITS VIOLATION

     BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALICEVILLE, as follows:

                                            SECTION ONE

                                            DEFINITIONS

    The following terms, as used in this ordinance, shall have the meanings respectively
ascribed to them:

     (a) Tobacco Products: Means cigarettes, cigars, smoking tobacco, and smokeless tobacco,
         or any of them.

     (b) Container(s): Means the original boxes from which cigars are customarily sold at retail
         and the individual packages or cans in which cigarettes, smoking tobacco, and
         smokeless tobacco are customarily sold at retail.

     (c) Dealer: The word "dealer" shall mean any wholesale dealer or retail dealer as herein
         defined.

     (d) Retail Dealer: The term "retail dealer" shall mean any person, other than a wholesale
         dealer, who sells or delivers tobacco products within the City of Aliceville.

     (e) Retail Price: Means the retail selling price of the tobacco products before adding the
         amount of tax assessed herein or any other tobacco tax imposed under the laws of the
         State of Alabama.

     (f) Sold and Sale: The words "sold" and "sale" shall mean any transfer of title or
         possession, or both, exchange or barter, conditional or otherwise, in any manner or by
         any means whatsoever for a consideration or for any agreement therefor, including
         rewards, prizes, or premiums of tobacco products given as a result of the operation on
         punch boards, shooting galleries or other activities.

     (g) Stamp: The word "stamp" shall mean the stamp by the use of which the taxes levied
         under this article are paid.




5
    Legal Analysis: It appears that there are pages missing from this ordinance. Please furnish
        another copy.
                                                                                        Page 34 of 36


    (h) Store and Stored: The words "store" and "stored" shall refer to the storage or
        warehousing of tobacco products in any manner, or the withdrawal or use of the same
        for any purpose other than for resale or reshipment outside the City of Aliceville.

    (i) Storer: Means a person who stores tobacco products in the City of Aliceville.

    (j) Wholesale Dealer: Means a person who sells or delivers within the City, at wholesale
        only, tobacco products to retail dealers for the purpose of resale only.

    The masculine gender shall include the feminine and neuter genders. Wherever the
context requires, the plural shall include the singular and the singular shall include the plural.

                                         SECTION TWO

                                   LEVY OF TAX IN THE CITY

    In addition to all taxes now imposed by law, including any license taxes levied with respect
to such business in any general license code of the City, every person who is engaged in the
business of selling, storing, or delivering tobacco products within the corporate limits of the
City shall pay a license tax to the City and a license tax is hereby fixed and levied for engaging
in such business as set out hereinafter in this Section, to-wit:

    (a) An amount equal to ten cents (10¢) for each individual package of cigarettes or
        fraction of said number contained in each package sold within the City of Aliceville.

    (b) An amount equal to ten cent (10¢) for each cigar sold within the City of Aliceville.

    (c) An amount equal to ten cents (10¢) for each ounce, or fraction thereof, contained in
        each individual package or can of smoking tobacco which is sold in the City of
        Aliceville.

    (d) An amount equal to ten cents (10¢) for each individual package or can of smokeless
        tobacco which is sold within the City of Aliceville.

                                        SECTION THREE

                                        PAYMENT OF TAX

    The license tax imposed by this ordinance shall be paid by affixing stamps in the manner
as herein set forth.

                                         SECTION FOUR

                                            STAMPS

    The City Clerk shall keep on hand for sale an adequate quantity of stamps to be affixed to
each container of tobacco products in denominations required under this ordinance. Each
stamp shall have inscribed thereon the words "City of Aliceville - Tobacco Tax", but said words
need not be arranged in the foregoing order and may be abbreviated. Said stamps may be
sold to wholesale and retail dealers by the City Clerk at the
<com>

    The masculine gender shall include the feminine and neuter genders. Wherever the
                                                                                        Page 35 of 36


context requires, the plural shall include the singular and the singular shall include the plural.

                                          SECTION TWO

                                    LEVY OF TAX IN THE CITY

    In addition to all taxes now imposed by law, including any license taxes levied with respect
to such business in any general license code of the City, every person who is engaged in the
business of selling, storing, or delivering tobacco products within the corporate limits of the
City shall pay a license tax to the City and a license tax is hereby fixed and levied for engaging
in such business as set out hereinafter in this Section, to-wit:

    (a) An amount equal to ten cents (10¢) for each individual package of cigarettes or
        fraction of said number contained in each package sold within the City of Aliceville.

    (b) An amount equal to ten cent (10¢) for each cigar sold within the City of Aliceville. (See
        Attachment Minutes)

    (c) An amount equal to ten cents (10¢) for each ounce, or fraction thereof, contained in
        each individual package or can of smoking tobacco which is sold in the City of
        Aliceville.

    (d) An amount equal to ten cents (10¢) for each individual package or can of smokeless
        tobacco which is sold within the City of Aliceville.

                                         SECTION THREE

                                        PAYMENT OF TAX

    The license tax imposed by this ordinance shall be paid by affixing stamps in the manner
as herein set forth.

                                         SECTION FOUR

                                             STAMPS

    The City Clerk shall keep on hand for sale an adequate quantity of stamps to be affixed to
each container of tobacco products in denominations required under this ordinance. Each
stamp shall have inscribed thereon the words "City of Aliceville - Tobacco Tax", but said words
need not be arranged in the foregoing order and may be abbreviated. Said stamps may be
sold to wholesale and retail dealers by the City Clerk at the

                                       SECTION THIRTEEN

                              REVOCATION OF PRIOR ORDINANCE

    This ordinance repeals any and all other prior tobacco tax ordinance or any other
ordinance in conflict herewith.

                                       SECTION FOURTEEN

                                   EFFECTIVE ENFORCEMENT
                                                                                    Page 36 of 36


    This ordinance shall be effective when the next order is received and published as required
by law.

   PASSED AND ADOPTED this the 12th day of May, 1998.

				
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