(a) All distributors or individuals who are subject to the tax herein levied shall acquire a license therefor issued from the county, in an amount not to exceed fifty dollars ($50) per year.

Terms Used In Alabama Code 45-35-242.05

  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1

(b) Each distributor, individual, or other person or party who is subject to the tax herein levied shall also be required to post a surety bond in a minimum amount of ten thousand dollars ($10,000) with the county license commissioner, prior to obtaining a license.

(c) Any service station owner or operator in Houston County who directly or indirectly purchases gasoline or gasohol from a non-licensed distributor or individual shall be deemed a distributor, for purposes of this part, and shall comply with all requirements of this part.

(d) The license commissioner is authorized to perform audits, or to have audits performed, on any individual, distributor or association which, in the commissioner’s opinion, has failed to pay the tax, license fee, or other charge required of such person or association by this part. It is further provided that out of county audits shall be paid by the party being audited.

(e) Each distributor, individual, or association to which the tax herein levied applies shall keep complete and adequate records of tax receipts.

(Act 82-727, p. 183, §5.)