HB455
164979-1:n:02/27/2015:LFO-KF/bdl HB455 By Representatives Lindsey and Scott RFD Ways and Means Education Rd 1 09-APR-15 SYNOPSIS: This bill defines unitary business and requires taxpayers who are part of a unitary business to use a combined report to determine their Alabama taxable income. A BILL TO BE ENTITLED AN ACT To amend Section 40-18-1, Code of Alabama 1975, to provide for additional definitions and Sections 40-2A-17 and 40-18-39, Code of Alabama 1975, to require taxpayers who are part of a unitary business to use a combined report to determine their Alabama taxable income. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-2A-17, 40-18-1 and 40-18-39, Code of Alabama 1975, are hereby amended to read as follows: §40-2A-17. "For purposes of the tax imposed in Chapter 18 of this title, the following rules shall apply: "(a) In any case of two or more organizations, trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C. § 1504) owned or...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB455.htm - 31K - Match Info - Similar pages
HB373
166394-2:n:03/30/2015:MCS/mfc LRS2015-1229R1 HB373 By Representative Williams (JD) RFD Boards, Agencies and Commissions Rd 1 31-MAR-15 SYNOPSIS: This bill would amend various provisions of Chapter 37, Title 34, Code of Alabama 1975, of the Plumbers and Gas Fitters Law. The bill would require an apprentice gas fitter or plumber to have a current annual certificate; provide additional defined terms; authorize the board to expend funds for public awareness purposes; provide further for the duties of the deputy director of the board; provide for the Home Builders Foundation; further define prohibited activities and disciplinary actions of the board; recognize registration as well as certificates; allow the board to consider requests for waiver back years and penalties; abolish temporary certificates; provide fees for reciprocal agreements; provide further for administrative fines, fees, and penalties, and other administrative disciplinary actions; abolish bonding requirements; provide for...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB373.htm - 39K - Match Info - Similar pages
SB307
SB307 By Senator Allen ENROLLED, An Act, Relating to the State of Alabama Plumbers and Gas Fitters Examining Board and the practices and persons regulated by the board; to amend Sections 34-37-1, 34-37-2, 34-37-4, 34-37-5, 34-37-6, 34-37-8, 34-37-9, 34-37-11, 34-37-12, 34-37-14, 34-37-15, and 34-37-17, Code of Alabama 1975; relating to defined terms, powers of the board to advertise and promote the professions; board hearings; to authorize the Alabama Home Builders Foundation; provide further for prohibited activities and disciplinary powers of the board; recognize registrations of the board; provide fees for reciprocal agreements; provide for inactive status of certified and registered individuals; provide further for exempted activity; to repeal Sections 34-37-10 and 34-37-13, Code of Alabama 1975, relating to temporary certificates and bonding requirements; and to add Section 34-37-17.1, relating to records of the board and confidentiality of records. BE IT ENACTED BY THE...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB307.htm - 37K - Match Info - Similar pages
SB29
162602-3:n:10/09/2014:LLR/tj LRS2014-2608R2 SB29 By Senator Coleman RFD Banking and Insurance Rd 1 03-MAR-15 SYNOPSIS: Under existing law a debt collector is required to be licensed to collect debt in Alabama. This bill would require debt buyers and other debt collectors to possess certain basic information about the debt before initiating collection efforts, including proof of indebtedness by the consumer, date of the debt, identity of the original creditor, and itemization of all fees, charges, and payments. This bill would prohibit the collection of a consumer debt by any party not in possession of at least a copy of the original contract, or other documentation evidencing the consumer's liability. This bill would require a creditor and each subsequent holder of the debt to retain and pass on to the next holder all communications from the consumer concerning the debt and information about all known disputes and defenses. This bill would allow consumers to record abusive telephone...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/SB29.htm - 71K - 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...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB557.htm - 6K - Match Info - Similar pages
HB631
167553-2:n:04/16/2015:JET/th LRS2015-1564R1 HB631 By Representative Ford RFD Local Legislation Rd 1 07-MAY-15 A BILL TO BE ENTITLED AN ACT Relating to Etowah County; to amend Section 45-28-244.01, Code of Alabama 1975, relating to the levy, collection, and distribution of the proceeds of a county sales and use tax; to further provide for the distribution of the proceeds. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 45-28-244.01, Code of Alabama 1975, is amended to read as follows: §45-28-244.01. "(a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax in all areas of the county, which may become effective no sooner than January 1, 1996. "(b) The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement proceedings therefor. The Etowah County Commission may administer and collect this tax, or contract with a private entity or the State Department of Revenue to administer and collect this tax, and provide...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB631.htm - 8K - Match Info - Similar pages
HB378
Rep(s). By Representative Lawrence HB378 ENROLLED, An Act, Relating to Wilcox County; levying a lodging tax and providing for the distribution of the proceeds from the tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. In Wilcox 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, or another place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be four dollars ($4) per night per room, lodging, or accommodation including the charge for use of rental of personal property and services furnished in the room or rooms within Wilcox County. Section 2. (a) There are exempted from the provisions of the tax levied by this...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB378.htm - 6K - Match Info - Similar pages
SB243
SB243 By Senator Orr ENROLLED, An Act, To amend Section 40-2A-10 Code of Alabama, 1975; to remove the good standing certificate; and to provide for a compliance certificate that certifies that the entity is in compliance with all state taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-2A-10, Code of Alabama 1975, is hereby amended to read as follows: §40-2A-10. "(a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the return of any taxpayer or any part of the return, or any information secured in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the department, a county, or a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner or...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB243.htm - 7K - Match Info - Similar pages
HB676
Rep(s). By Representatives McMillan, Baker, Shiver, Davis, Faust and Jackson HB676 ENROLLED, An Act, Relating to Baldwin County; to amend Section 45-2-244.183, Code of Alabama 1975, relating to distribution of the privilege license tax; to further provide for the Baldwin County Community Capital Fund. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 45-2-244.183, Code of Alabama 1975, is amended to read as follows: §45-2-244.183. "(a) The privilege license tax levied hereunder, except where otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or before such twentieth day, every person on whom the amounts levied hereunder are imposed shall render to the county, on a form or forms prescribed by the county commission or State Department of Revenue, a true and correct statement showing the gross proceeds of his or her business for the next...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB676.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB691.htm - 6K - Match Info - Similar pages
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