§ 26-80-401. Title
This subchapter shall be known and may be cited as the “Amendment 74 Enabling Act of 2003”.
§ 26-80-402. Definitions
As used in this subchapter and § 26-80-101 et seq.: (1) “Additional maintenance and operation millage” means millage levied by the electors of a local school district for maintenance and operation in excess of those required by the uniform rate of tax; (2) “Debt service millage” means the total number of mills voted by the […]
§ 26-76-101. Peddler or hawker defined
Whoever shall engage in the business of selling goods, wares, or merchandise of any description other than articles grown, produced, or manufactured by the seller himself or herself or by those in his or her employ, and sold by going from house to house or place to place, either by land or water, to sell […]
§ 26-76-102. Blank licenses issued to county collectors
It shall be the duty of the clerk of the county court to issue blank licenses for the privileges and purposes mentioned in this act and deliver them to the county collector and charge him or her with the amount thereof, specifying in each case the number and amount of each kind of license.
§ 26-76-107. Licenses not transferable
The licenses provided for in this act shall be a personal privilege, enjoyable only by the person to whom it is issued, and shall not be transferable.
§ 26-76-202. Public exhibitions and auctioneers
There shall be collected as a county tax: (1) (A) An amount to be fixed by the county court of each county for each and every public exhibition given by any person in any county in this state, any part of the proceeds of which is for his or her personal profit, and the licenses […]
§ 26-75-411. Definition
As used in this subchapter, “calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1.
§ 26-77-104. Publication of licensing ordinance
Any ordinance passed under the provisions of this chapter, before becoming effective, shall be published one (1) time in a newspaper of bona fide circulation in the city or town. The publication shall not be later than one (1) week after the passage of the ordinance.
§ 26-75-501. Tax additional
The tax authorized by this subchapter shall be in addition to all other fees and taxes which cities of the first class and cities of the second class are now authorized by law to levy, whether levied in the form of excise, license, or privilege taxes.
§ 26-77-204. Auctioneers
The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns.