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HB691
Rep(s). By Representative Boothe HB691 ENROLLED, An Act, Relating to Pike County; levying a
lodging tax; providing for exemptions; and providing for the distribution of the proceeds
from the tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. In Pike County, in addition
to all other taxes imposed by law, there is levied a privilege or license tax in the amount
herein prescribed against every person within the county, engaging in the business of renting
or furnishing a room or rooms or lodgings, or accommodations to a transient in a hotel, motel,
inn, condominium, house, tourist court, bed and breakfast, lodge, or another place in which
rooms, lodgings, or accommodations are regularly furnished to transients for a consideration.
The amount of the tax shall be equal to four percent of the charge for the rooms or lodgings,
or accommodations including the charge for use of rental of personal property and services
furnished in the room or rooms. Section 2. (a) There are exempted...
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SB22
SB22 By Senator Holtzclaw ENROLLED, An Act, To amend Section 16-13-231, Code of Alabama 1975,
the Flexible School Calendar Act of 2012; to remove the temporary academic school calendar
parameters provided for the 2013-2014 school year; to allow each local board of education
to provide the required 180 full instructional days based on an hourly equivalent of no less
than 1080 instructional hours; and in connection therewith to have as its purpose or effect
the requirement of a new or increased expenditure of local funds; and in connection therewith
would have as its purpose or effect the requirement of a new or increased expenditure of local
funds within the meaning of Amendment 621 of the Constitution of Alabama of 1901, now appearing
as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as
amended. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 16-13-231 of the Code
of Alabama 1975, is amended to read as follows: §16-13-231. "(a) In...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/SB22.htm - 16K - Match Info - Similar pages
HB142
164990-1::03/03/2015:EBO-MEJ/mej HB142 By Representative Hill (M) RFD Ways and Means Education
Rd 1 05-MAR-15 SYNOPSIS: Under current law, each entity, subject to the Alabama corporate
income tax, is required to file a separate return and calculate the income tax on its separately
accounted for taxable income, regardless whether the entity is part of a larger business that
consists of an affiliated group of entities. This filing method allows large corporate taxpayers
to take advantage of tax planning options to shift income to other entities within the affiliated
group located in tax favorable states. Most large corporate businesses consist of a parent
corporation and a number of corporate subsidiaries. This bill would amend the corporate income
tax law to require the operations of all related entities, involved in a unitary business,
file one corporate income tax return on a combined basis, known as combined reporting. A BILL
TO BE ENTITLED AN ACT To amend the corporate income tax...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB142.htm - 62K - Match Info - Similar pages
HB557
Rep(s). By Representative Lindsey HB557 ENROLLED, An Act, Relating to Cleburne County; to provide
for an additional fire protection service fee on certain owners of dwellings, commercial buildings,
and agricultural buildings in the county to be collected by the revenue commissioner at the
same time as ad valorem taxes; to provide certain exemptions; to provide for collection of
the fee; to provide for distribution of the funds to Cleburne County Search and Rescue and
to the Cleburne County Association of Volunteer Fire Department, Inc.; to provide for the
expenditure of the funds; to provide that failure to pay to fee shall constitute a lien on
the property; and to provide for a referendum. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) Pursuant to the authority granted by Amendment 586 of the Constitution of Alabama
of 1901, now appearing as Cleburne County, Section 2, Local Amendment of the Official Recompilation,
in addition to all other service fees or taxes now or...
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HB581
166667-1:n:03/31/2015:LFO-RR*/bdl HB581 By Representative Beech RFD Ways and Means General
Fund Rd 1 30-APR-15 SYNOPSIS: Under current law, all entities doing business or registered
to do business in Alabama, have an annual filing obligation for Business Privilege Tax. The
Business Privilege Tax is calculated based on an entitys net worth, apportioned to Alabama.
There is a minimum of $100 Business Privilege Tax imposed annually on all entities subject
to this tax. Currently, most taxpayers have an annual maximum Business Privilege Tax due of
$15,000. The Business Privilege Tax rate is determined by the taxpayers federal taxable
income, apportioned to Alabama. In addition, under current law, the Business Privilege Tax
due date for financial institutions is March 15. The Alabama Excise Tax return filed by financial
institutions is due April 15. Taxpayers often need to extend the filing date of the Business
Privilege Tax in order to have complete information not available until the...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB581.htm - 24K - Match Info - Similar pages
HB5
163982-1:n:01/12/2015:KMS/th LRS2015-50 HB5 By Representatives Chesteen, Lee, Clouse, Moore
(B), Brown and Patterson RFD Education Policy Rd 1 03-MAR-15 SYNOPSIS: Under existing law,
the Flexible School Calendar Act of 2012 requires each local board of education to establish
an academic school calendar, beginning with the 2012-2013 school year and ending with the
last day of the third month of the 2013-2014 school year, with the first day of instruction
for students no earlier than the Monday two calendar weeks before Labor Day, unless August
31 is a Monday, then on Monday, August 17, and the last day of instruction for students shall
be no later than the Friday immediately before Memorial Day. This bill would remove the temporary
academic school calendar parameters provided for the 2013-2014 school year and would allow
each local board of education to provide the required 180 full instructional days based on
an hourly equivalent of no less than 1080 instructional hours. Amendment 621...
alisondb.legislature.state.al.us/...hableinstruments/2015rs/bills/HB5.htm - 19K - Match Info - Similar pages
HB414
166990-4:n:04/02/2015:JET/th LRS2015-1409R1 HB414 By Representative Johnson (K) RFD Economic
Development and Tourism Rd 1 02-APR-15 SYNOPSIS: The Alabama Small Business Jobs Act would
establish a tax credit for Alabama small businesses to enhance the economy by hiring new Alabama
employees. This bill would define an Alabama small business employer as any business organization
in Alabama having 50 or fewer employees. This bill would provide for a tax credit to any Alabama
small business employer that creates new jobs and hires a new employee in an amount of $1,250
per qualified new employee. The bill would also repeal the Full Employment Act of 2011. A
BILL TO BE ENTITLED AN ACT To establish the Alabama Small Business Jobs Act; to define certain
terms; to provide for a tax credit to Alabama small business employers that create new jobs
and hire new employees under certain conditions; to repeal Article 11, Chapter 18, Title 40,
Code of Alabama 1975, relating to the Full Employment Act of...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB414.htm - 8K - Match Info - Similar pages
HB47
Rep(s). By Representative England HB47 ENGROSSED A BILL TO BE ENTITLED AN ACT Relating to firearms;
to amend Sections 13A-11-57, 13A-11-61.2, 13A-11-72, 13A-11-76, 13A-11-79, 22-52-10.8, 40-12-143,
Code of Alabama 1975, to allow a person under the age of 18 to receive or possess a pistol
under certain conditions; provide that a minor may receive title to a pistol, bowie knife,
or other knife of like kind by inheritance; to specify that a person may possess a firearm
or ammunition in an employee's privately owned vehicle while parked or operated in a public
or private parking area at a secure building where firearms are otherwise prohibited; to further
provide for the entry of certain mental health information into the National Instant Criminal
Background Check System (NICS); to allow a person who has been found insane, mentally incompetent,
or not guilty by reason of mental disease or defect to petition for the removal of applicable
firearm prohibitions; to eliminate certain...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/HB47.htm - 35K - Match Info - Similar pages
SB322
SB322 ENGROSSED By Senator Sanford A BILL TO BE ENTITLED AN ACT To amend Sections 11-3-11.3,
11-51-183, 11-51-208, 11-51-210, 40-12-4, and 40-12-7, Code of Alabama 1975, and add Section
11-51-210.1, Code of Alabama 1975, relating to the Department of Revenue; to update references
relating to the cost of collection; to decrease the cap for the cost of administration of
county taxes from five percent to two percent; to provide for the administration of local
sales, use, rental, and lodgings taxes by the department; and to extend the county and municipal
tax levy and rate notification requirements to the department; and to provide liability relief
for miscollection of local taxes due to the lack of proper rate change notifications. BE IT
ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 11-3-11.3, 11-51-183, 11-51-208,
11-51-210, 40-12-4, and 40-12-7 of the Code of Alabama 1975, are amended to read as follows:
§11-3-11.3. "(a) Counties may, upon request of the county commission,...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB322.htm - 33K - Match Info - Similar pages
HB16
162497-2:n:12/23/2014:JMH/th LRS2014-2672R1 HB16 By Representative Beckman RFD State Government
Rd 1 03-MAR-15 SYNOPSIS: This bill would adopt the Uniform Certificate of Title for Vessels
Act. This bill would require the owner of a vessel to obtain a certificate of title on the
vessel and would provide a procedure for the owner of a vessel or a to make application with
the Alabama State Law Enforcement Agency. This bill would provide for an issuance fee. This
bill would specify the process for perfecting a security interest on a vessel and provide
for the maintenance of records and files regarding the security agreement. A BILL TO BE ENTITLED
AN ACT To adopt the Uniform Certificate of Title for Vessels Act, to provide for the issuance
by the Alabama State Law Enforcement Agency of certificates of title on vessels; to require
owners of vessels to obtain a certificate of title; to provide for the application process;
to provide for the issuance of certificates of title; to provide an...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/HB16.htm - 57K - Match Info - Similar pages
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