HB473
163907-2:n:03/10/2015:JET/th LRS2014-3830R1 HB473 By Representative Poole RFD Commerce and Small Business Rd 1 09-APR-15 SYNOPSIS: Under existing law, a secondary metals recycler must maintain certain information regarding cash purchases of copper and other secondary metals. This bill would require the secondary metal recycler to maintain additional information regarding each sale transaction. This bill would clarify that the secondary metals recycler may accept only a personal identification card containing a birth date and a unique identification number, which the secondary metals recycler is required to record in his or her records. This bill would require the secondary metals recycler to maintain this information in the record of the transaction along with the name and address of both the person receiving consideration for the metal property and the person delivering the metal property. This bill would also require the secondary metals recycler to include the make, model, and color...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB473.htm - 12K - Match Info - Similar pages
SB380
163907-2:n:03/10/2015:JET/th LRS2014-3830R1 SB380 By Senators Hightower, Melson, Glover and Figures RFD Fiscal Responsibility and Economic Development Rd 1 14-APR-15 SYNOPSIS: Under existing law, a secondary metals recycler must maintain certain information regarding cash purchases of copper and other secondary metals. This bill would require the secondary metal recycler to maintain additional information regarding each sale transaction. This bill would clarify that the secondary metals recycler may accept only a personal identification card containing a birth date and a unique identification number, which the secondary metals recycler is required to record in his or her records. This bill would require the secondary metals recycler to maintain this information in the record of the transaction along with the name and address of both the person receiving consideration for the metal property and the person delivering the metal property. This bill would also require the secondary metals...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB380.htm - 12K - Match Info - Similar pages
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
HB586
168582-1:n:04/29/2015:EBO-MEJ/mej HB586 By Representatives McMillan, Faust, Shiver, Baker, Ainsworth, Gaston, Davis, Harper, Hill (M) and Greer RFD Economic Development and Tourism Rd 1 30-APR-15 SYNOPSIS: This bill would authorize the incorporation of the Gulf State Park Improvements Financing Authority. This bill would authorize the authority to sell and issue from time to time its bonds not exceeding fifty million dollars ($50,000,000) in aggregate principal amount for the purpose of providing the funds necessary to construct and equip capital improvements at Gulf State Park in Baldwin County, Alabama, including capital improvements authorized by the provisions of Chapter 14E of Title 9 of the Code of Alabama, 1975. This bill would provide that the bonds issued by the authority pursuant to this act would be payable solely out of and secured by a pledge and assignment of certain designated revenues, including (i) certain tax revenues allocable to the Department of Conservation and...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB586.htm - 36K - Match Info - Similar pages
SB499
168582-1:n:04/29/2015:EBO-MEJ/mej SB499 By Senators Holley and Pittman RFD Governmental Affairs Rd 1 21-MAY-15 SYNOPSIS: This bill would authorize the incorporation of the Gulf State Park Improvements Financing Authority. This bill would authorize the authority to sell and issue from time to time its bonds not exceeding fifty million dollars ($50,000,000) in aggregate principal amount for the purpose of providing the funds necessary to construct and equip capital improvements at Gulf State Park in Baldwin County, Alabama, including capital improvements authorized by the provisions of Chapter 14E of Title 9 of the Code of Alabama, 1975. This bill would provide that the bonds issued by the authority pursuant to this act would be payable solely out of and secured by a pledge and assignment of certain designated revenues, including (i) certain tax revenues allocable to the Department of Conservation and Natural Resources from the state sales and use tax and the state tax on tobacco...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB499.htm - 36K - 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
HB595
165715-4:n:04/30/2015:LLR*/th LRS2015-630R3 HB595 By Representatives Faulkner, Gaston, Wingo and Clouse RFD Ways and Means General Fund Rd 1 30-APR-15 SYNOPSIS: Under existing law, each person, firm, corporation, association, or copartnership operating an amusement or entertainment machine business where the machine is operated by the use of coin, cash, token, or credit card is required to pay an annual privilege license tax based on the total sales of each machine. This bill would levy an annual license fee on the privilege of owning and operating a bona fide coin, cash, token, or credit card amusement or entertainment machine for commercial use by the public, regardless of the total sales derived from such machines. This bill would provide for the collection of the fee. This bill would provide for a civil penalty for a violation. A BILL TO BE ENTITLED AN ACT Relating to amusement or entertainment machines; to levy an annual license fee on the privilege of owning a bona fide coin,...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB595.htm - 19K - Match Info - Similar pages
HB267
165157-1:n:03/03/2015:EBO-MEJ/mej HB267 By Representative Clouse RFD Ways and Means General Fund Rd 1 12-MAR-15 SYNOPSIS: This bill would increase the motor vehicle rental tax from one and one-half percent to four percent. A BILL TO BE ENTITLED AN ACT To amend Section 40-12-222, Code of Alabama 1975, to increase the motor vehicle rental tax rate from one and one-half percent to four percent. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-12-222, Code of Alabama 1975, is amended to read as follows: §40-12-222. (a) In addition to all other taxes now imposed by law, there is hereby levied and shall be collected as herein provided a privilege or license tax on each person engaging or continuing within this state in the business of leasing or renting tangible personal property at the rate of four percent of the gross proceeds derived by the lessor from the lease or rental of tangible personal property; provided, that the said privilege or license tax on each person...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB267.htm - 3K - Match Info - Similar pages
HB34
Rep(s). By Representative Faust HB34 ENGROSSED A BILL TO BE ENTITLED AN ACT To add Section 32-6-690 to the Code of Alabama 1975, relating to the issuance of motorcycle license plates for all military license plate categories pertaining to active duty members and veterans of the U.S. Armed Forces; to provide that the standard registration fee for motorcycle plates shall apply; to provide that the same registration fee or ad valorem tax exemption or deduction that pertains to license plates for private passenger automobiles, pickup trucks and pleasure motor vehicles will also apply to the motorcycle license plates in the same military license plate categories. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section 32-6-690 is added to the Code of Alabama 1975, to read as follows: §32-6-690. (a) Upon application to the judge of probate, license commissioner, or other license plate issuing official, compliance with motor vehicle registration and licensing laws and payment of...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/HB34.htm - 2K - Match Info - Similar pages
HB45
164126-1:n:01/14/2015:LLR/tj LRS2015-159 HB45 By Representative Todd RFD Ways and Means General Fund Rd 1 03-MAR-15 SYNOPSIS: Currently, the State of Alabama levies a tax on various tobacco products. This bill would increase the tax on cigarettes from $.42.5 a pack to $.75 a pack and provide for its distribution. A BILL TO BE ENTITLED AN ACT To amend Section 40-25-2, Code of Alabama 1975, as amended by Act 2014 (2014 Regular Session) relating to the state tax on tobacco products, to increase the tax on cigarettes and provide for its distribution. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-25-2, Code of Alabama 1975, is amended to read as follows: §40-25-2. "(a) In addition to all other taxes of every kind now imposed by law, every person, firm, corporation, club, or association, within the State of Alabama, who sells or stores or receives for the purpose of distribution to any person, firm, corporation, club, or association within the State of Alabama, cigars,...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/HB45.htm - 9K - Match Info - Similar pages
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