Occupational Tax - p14

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

The term "person,' as that term is used in Title 40 of the Alabama Code, is defined in Ala. Code 1975, § 40-1-1; that section provides:

"For purposes of this title, and subject to additional definitions which are applicable to specific chapters or parts thereof, and unless the context otherwise requires the following terms shall have the respective meanings ascribed by this section:

"(8) Person. Any individual, association, estate, trust, partnership, corporation, or other entity of any kind.

(Emphasis added.) The Legislature’s use of the word “shall” makes it clear that under § 40-1--i this Court is required to apply the definition of “person” found in § 40-1-1 to § 40-12- 4(b) unless that meaning is superseded by other definitions specific to § 40-12-4(b) (there are none) or “unless the context otherwise requires.” See Ex parte Prudential Ins. Co. of America 721 So. 2d 1135, 1138 (Ala. 1998) (“The word ‘shall’ is clear and unambiguous and is imperative and mandatory. “) . In other words, there is no discretionary “middle ground”; we are required to apply the meanings in the definitions enumerated in § 40-1-1 unless required to apply a meaning that is otherwise made clear by context.