There is levied upon each licensed pilot engaged in service as a pilot under this chapter a license or privilege tax in the sum of one hundred dollars ($100) annually plus any reasonable additional assessment that arises and is necessarily incurred out of the performance by the pilot commission of its duties imposed by law, to be paid to the secretary of the commission and to be used for defraying all expenses and expenditures of the commission accruing under this chapter. The commission, by proper resolutions, may permit the tax to be paid quarterly. The privilege or license taxes paid to the secretary of the commission shall become a part of the funds of the commission and shall be deposited by the secretary and otherwise handled and disbursed, as required by the provisions of this chapter.
Structure Code of Alabama
Title 33 - Navigation and Watercourses.
Chapter 4 - Pilots and Pilotage.
Section 33-4-30 - Number of Pilots; Application, Examination and Certification Required for License.
Section 33-4-31 - Qualifications; Age Limitations for Apprentices.
Section 33-4-32 - Selection of Apprentices.
Section 33-4-33 - Apprentice Not to Be Discharged Except for Cause; Appeal of Discharge.
Section 33-4-35 - Examination and Certification Generally.
Section 33-4-36 - Apprentice Pilots Not Required to Take Second Examination.
Section 33-4-37 - Issuing Licenses; Possession and Exhibition of Licenses; Oath of Pilot.
Section 33-4-38 - Levy, Payment, and Disposition of Pilot's License Tax.
Section 33-4-39 - Bond of Pilot - Required; Amount; Conditions; Renewal.
Section 33-4-40 - Bond of Pilot - Preserving Bonds, etc.; New Bonds; Actions on Bonds; Liability.
Section 33-4-41 - Revocation or Suspension of License for Cause - Generally.
Section 33-4-43 - Revocation or Suspension of License for Cause - Witnesses' Fees and Mileage.
Section 33-4-45 - Revocation or Suspension of License for Cause - Hearings; Decision of Commission.
Section 33-4-46 - Grounds for Depriving Pilot of Branch.
Section 33-4-47 - Penalty for Acting Without License.
Section 33-4-48 - Pay of Pilots - Generally.
Section 33-4-49 - Pay of Pilots - Time of Payment.
Section 33-4-50 - Pay of Pilots - Fees of Pilots Detained on Vessels.
Section 33-4-51 - Pay of Pilots - No Discrimination or Rebating of Pilot's Fees.
Section 33-4-52 - Pay of Pilots - Exemptions From Payment of Pilot's Fees.
Section 33-4-53 - Compulsory Retirement of Bar Pilots.
Section 33-4-54 - Vessels Required to Take Pilots.
Section 33-4-55 - Pilot Boats Must Offer Services to Vessels Nearest Bar.
Section 33-4-56 - Delivery of Orders and Letters by Pilot.
Section 33-4-57 - Report of Unlawful Discharge of Ballast, Sweepings, Rubbish, etc., in Bay, Etc.