Code of Alabama
Division 2 - 1997 Tax.
Section 45-44-244.30 - Definitions.

As used in this subpart, the following words shall have the following meanings:
(1) COUNTY. Macon County.
(2) EMPLOYEE. Any person engaging in or following any trade, occupation, or profession within the meaning of subdivision (8).
(3) EMPLOYER. Any person, business, firm, corporation, partnership, association, or any other organization that employs any person in any trade, occupation, or profession in the county within the meaning of subdivision (8).
(4) GROSS RECEIPTS and COMPENSATION. The total gross amount of all salaries, wages, commissions, bonuses, or other money payment of any kind, or any other considerations having monetary value, that a person receives from or is entitled to receive from or be given credit for by his or her employer for any work done or personal services rendered in any trade, occupation, or profession, including any kind of deductions before pay is received. Gross receipts and compensation shall not mean or include amounts paid to traveling salesmen or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of those amounts over the expenses actually incurred and accounted for by the employee to the employer.
(5) LICENSEE. Any person required to file a return or to pay a fee under this subpart.
(6) PERSON. Any natural person, or a firm, corporation, or association. Whenever the word person is used in prescribing and imposing a penalty in the nature of a fine or imprisonment, the word as applied to a partnership or other form of unincorporated enterprise shall mean the partners or members thereof, and as applied to corporations shall mean the officers and directors thereof.
(7) REVENUE COMMISSIONER. The Revenue Commissioner for Macon County.
(8) TRADE, OCCUPATION, and PROFESSION. The doing of any kind of work, the rendering of any kind of personal services, or the holding of any kind of position or job by any clerk, laborer, tradesman, manager, official, or other employee, including any nonresident of the county who is employed by any employer, where the relationship between the individual performing the services and the person for whom the services are rendered is, as to those services, the legal relationship of employer and employee, including also a partner of a firm or an officer of a firm or corporation, if the partner or officer receives a salary for his or her personal services rendered in the business of the firm or corporation. Further, the term also means and includes the holding of any kind of office or position, either by election or appointment, by any federal, state, county, or city officer or employee where the services of the official or employee are rendered within the county.

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