HB276
164927-1:n:03/03/2015:EBO-lml/EBO-lml HB276 By Representative England RFD Ways and Means General Fund Rd 1 12-MAR-15 SYNOPSIS: Currently, municipal utility corporations are not paying the state license tax equal to 2.2% on each $1 of gross receipts. Revenue generated by the tax is distributed to the State General Fund and to the Special Mental Health Fund. This bill will require any public, private or municipal utility corporation to pay the license tax. This bill will distribute the additional revenue generated from removing this exemption to the State General Fund. This bill will also repeal the requirement that the Alabama Municipal Electric Authority make an in-lieu-of tax payment. A BILL TO BE ENTITLED AN ACT To amend Sections 11-50A-7, 40-21-53 and 40-21-55, Code of Alabama 1975, to require any public, private or municipal utility corporation to pay the state 2.2% license tax; to repeal the requirement that the Alabama Municipal Electric Authority make an in-lieu-of tax payment;...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB276.htm - 11K - Match Info - Similar pages
HB399
166438-1:n:03/25/2015:LLR/tj LRS2015-1189 HB399 By Representatives Tuggle and Holmes (M) RFD Ways and Means Education Rd 1 02-APR-15 SYNOPSIS: Under existing law, certain organizations and vendors are exempt from payment of state, county, and municipal sales and use taxes. This bill would provide that Children's Harbor, Inc., would be exempt from the payment of state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT Relating to state, county, and municipal sales and use taxes; to amend Section 40-23-5 of the Code of Alabama 1975, to provide that Children's Harbor, Inc., would be exempt from paying state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-23-5 of the Code of Alabama 1975, is amended to read as follows: §40-23-5. "(a) The Diabetes Trust Fund, Inc., and any of its branches or agencies, heretofore or hereafter organized and existing in good faith in the State of Alabama for purposes other...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB399.htm - 6K - Match Info - Similar pages
SB10
164265-1:n:01/22/2015:LLR/tj LRS2015-246 SB10 By Senator Ward RFD Finance and Taxation Education Rd 1 03-MAR-15 SYNOPSIS: Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes. This bill would exempt Mitchell's Place, Inc., from any state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt Mitchell's Place, Inc., from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Mitchell's Place, Inc., is exempted from paying or collecting...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/SB10.htm - 1K - Match Info - Similar pages
SB286
165295-2:n:03/05/2015:LLR/cj LRS2015-925 SB286 By Senator Glover RFD Finance and Taxation Education Rd 1 19-MAR-15 SYNOPSIS: Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes. This bill would exempt A Servant's Love, Incorporated, from any state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt A Servant's Love, Incorporated, from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. A Servant's Love, Incorporated, is...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB286.htm - 1K - 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
SB474
169166-1:n:05/11/2015:LLR/mfc LRS2015-1942 SB474 By Senator Waggoner RFD Finance and Taxation Education Rd 1 14-MAY-15 SYNOPSIS: Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes. This bill would exempt the Birmingham Botanical Gardens from any state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt the Birmingham Botanical Gardens from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The Birmingham Botanical Gardens is...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB474.htm - 1K - Match Info - Similar pages
SB505
169891-1:n:05/21/2015:LFO-RR*/csh SB505 By Senators Melson and Orr RFD Finance and Taxation General Fund Rd 1 26-MAY-15 SYNOPSIS: Under existing law, it is not specifically illegal to possess or use an automated sales suppression device or phantom-ware, which are devices used to delete records of sales transactions from cash register records, so that sales taxes are under-reported to the state, county, and municipal tax collecting authorities. This bill would make the possession or use of an automated sales suppression device, or phantom-ware a felony, punished by a fine of not more than $100,000, or $500,000 in the case of a corporation, or imprisonment for not more than three years, or both, and the person would be liable for all lost revenue. 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, prohibits a general law whose purpose or effect would be to require a new or...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB505.htm - 9K - Match Info - Similar pages
SB94
164430-1:n:02/03/2015:LLR/tj LRS2015-386 SB94 By Senator Waggoner RFD Finance and Taxation Education Rd 1 03-MAR-15 SYNOPSIS: Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes. This bill would exempt Trips for Kids Birmingham from any state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt Trips for Kids Birmingham from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Trips for Kids Birmingham is exempted from paying or...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/SB94.htm - 1K - Match Info - Similar pages
HB643
168829-1:n:05/05/2015:JET*/cj LRS2015-1959 HB643 By Representative Johnson (R) RFD Public Safety and Homeland Security Rd 1 07-MAY-15 SYNOPSIS: This bill would allow the Secretary of the Alabama Law Enforcement Agency to dispose of agency vehicles and equipment at a public auction or by negotiated sale. This bill would also specify that any authority, power, duties, or other responsibilities contained in any law or rule relating to any legacy agency is applicable to, and under the authority and power of, the Alabama Law Enforcement Agency and the Secretary of Law Enforcement and would authorize the agency to apply for grants and accept lawful gifts and donations. A BILL TO BE ENTITLED AN ACT To amend Section 32-2-83, Code of Alabama 1975, to allow the Secretary of the Alabama Law Enforcement Agency to dispose of agency vehicles and equipment; to specify that any authority, power, duties, or other responsibilities contained in any law or rule relating to any legacy agency shall be...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB643.htm - 6K - Match Info - Similar pages
HB661
169263-1:n:05/12/2015:LLR/agb LRS2015-2017 HB661 By Representative Polizos RFD Ways and Means Education Rd 1 12-MAY-15 SYNOPSIS: Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes. This bill would exempt LifeSouth Community Blood Centers from any state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt LifeSouth Community Blood Centers from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. LifeSouth Community Blood Centers...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB661.htm - 1K - Match Info - Similar pages
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