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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
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
SB92
164451-1:n:02/05/2015:LLR/agb LRS2015-396 SB92 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 the Birmingham Children's Theatre from any state, county, and municipal
sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt the Birmingham Children's Theatre
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 Children's Theatre is...
alisondb.legislature.state.al.us/...ableinstruments/2015rs/bills/SB92.htm - 1K - Match Info - Similar pages
HB593
168302-1:n:04/28/2015:LFO-RR*/bdl HB593 By Representative Johnson (K) RFD Ways and Means General
Fund Rd 1 30-APR-15 SYNOPSIS: Existing law requires that sales of automobiles, motorcycles,
trucks, truck trailers, or semi-trailers that will be registered or titled outside of Alabama,
that are exported or removed from Alabama within 72 hours by the purchaser or his or her agent
for first time use outside Alabama are not subject to the Alabama sales tax. This bill would
amend this section thereby providing that such sales are subject to the Alabama automotive
sales tax unless the state in which the purchaser will title or register the vehicle allows
an Alabama resident to purchase a motor vehicle for first titling and registration in Alabama
without the payment of tax to that state. This bill also provides for exclusions to the drive
out provision and for the publication of a list of states that do not allow this provision.
A BILL TO BE ENTITLED AN ACT To amend Section 40-23-2 of the Code...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB593.htm - 10K - Match Info - Similar pages
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
SB130
164890-2:n:04/14/2015:LFO-RR*/bdl SB130 By Senator Sanford RFD County and Municipal Government
Rd 1 03-MAR-15 SYNOPSIS: This bill would allow the filing and remittance of county and municipal
lodgings tax through the ONE SPOT filing system and provide a uniform due date for local taxes
eligible to be filed through the ONE SPOT filing system. A BILL TO BE ENTITLED AN ACT To amend
Sections 40-23-240 and 40-23-241, Code of Alabama 1975, and add Section 40-23-244 to provide
for the filing and remittance of county and municipal lodgings tax through the ONE SPOT filing
system and provide a uniform due date for local taxes eligible to be filed through the ONE
SPOT system. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-23-240 and
40-23-241, Code of Alabama 1975, are amended to read as follows: §40-23-240. "(a) No
later than September 30, 2013, the Department of Revenue shall develop and make available
a system which allows any taxpayer required to file and remit a state,...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB130.htm - 8K - Match Info - Similar pages
HB368
166407-1:n:03/31/2015:JET/mfc LRS2015-1246 HB368 By Representative Black RFD Economic Development
and Tourism Rd 1 31-MAR-15 SYNOPSIS: Under existing law, premium tax credits are authorized
under the Certified Capital Company program to investors who contribute capital to certified
capital companies. This bill would create the Alabama Small Business Investment Act to replace
references to certified capital companies with Alabama small business investment companies
and would further define the term community outreach as it relates to these companies. This
bill would further provide for application procedures for the Alabama small business investment
companies and would further provide for the decertification of an Alabama small business investment
company. This bill would also establish additional requirements for the allocation of a tax
credit for these companies, provide for a third allocation of tax credits, and would require
the Department of Commerce to post certain related...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB368.htm - 26K - Match Info - Similar pages
HB523
Rep(s). By Representatives Hanes and Whorton (R) HB523 ENROLLED, An Act, Relating to Jackson
County; authorizing the county commission to levy an additional sales and use tax; providing
for the collection, distribution, and use of the proceeds of the tax; prescribing penalties
and fixing punishment for violation of this act; and providing for a referendum on the issue.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall apply only to Jackson
County. Section 2. As used in this act, "sales and use tax" means a tax imposed
by the state sales and use tax statutes and such other acts applicable to Jackson County,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and Section 40-23-63, Code of Alabama 1975. Section 3. Subject to the outcome of the referendum
provided for herein, the County Commission of Jackson County may, upon a majority vote of
the members, levy, in addition to all other taxes, including, but not limited to,...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/HB523.htm - 6K - Match Info - Similar pages
SB396
SB396 By Senator Livingston ENROLLED, An Act, Relating to Jackson County; authorizing the county
commission to levy an additional sales and use tax; providing for the collection, distribution,
and use of the proceeds of the tax; prescribing penalties and fixing punishment for violation
of this act; and providing for a referendum on the issue. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA: Section 1. This act shall apply only to Jackson County. Section 2. As used in
this act, "sales and use tax" means a tax imposed by the state sales and use tax
statutes and such other acts applicable to Jackson County, but not limited to, Sections 40-23-1,
40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63, Code of Alabama
1975. Section 3. Subject to the outcome of the referendum provided for herein, the County
Commission of Jackson County may, upon a majority vote of the members, levy, in addition to
all other taxes, including, but not limited to, county and municipal gross...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB396.htm - 6K - Match Info - Similar pages
SB111
SB111 By Senator Orr ENROLLED, An Act, To establish the Alabama Transportation Infrastructure
Bank; to specify the membership, powers, duties, terms, sources for capitalization, and liability
of the bank; to provide for the redistribution of a portion of gasoline tax revenues and motor
vehicle registration fee revenues; to provide procedures for the issuance of loans and other
financial assistance to certain government entities for certain qualified projects; to provide
authority for the bank to issue certain bonds under certain conditions; to require the bank
to report annually to the Governor and the Legislature. BE IT ENACTED BY THE LEGISLATURE OF
ALABAMA: Section 1. This act shall be cited as the Alabama Transportation Infrastructure Bank
Act. Section 2. For the purposes of this act, the following words shall have the following
meanings: (1) BANK. The Alabama Transportation Infrastructure Bank. (2) BOARD. The board of
directors of the bank. (3) BONDS. Includes bonds, notes, or...
alisondb.legislature.state.al.us/...bleinstruments/2015rs/bills/SB111.htm - 34K - Match Info - Similar pages
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