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...
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SB388
be deposited with the State Treasurer to be continuously appropriated to the Department of Human Resources to assist all children in temporary or permanent custody in foster care. "(9) Contributions designated for mental health on the Alabama state resident individual income tax return shall be deposited with the State Treasurer and shall be distributed equally to the Alliance for the Mentally Ill of Alabama and to the Mental Health Consumers of Alabama. "(10) Contributions to the Alabama Breast and Cervical Cancer Research Program shall be deposited with the State Treasurer and distributed to the University of Alabama at Birmingham, which shall implement and administer the program. "(11) Contributions to the Neighbors Helping Neighbors Fund shall be deposited with the State Treasurer for distribution by the Department of Economic and Community Affairs for weatherization assistance as provided for under Article 6, commencing with Section 41-23-100, Chapter 23, Title 41. "(12)...
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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...
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SB117
SB117 ENGROSSED By Senators Hightower, Glover and Albritton A BILL TO BE ENTITLED AN ACT To amend Sections 40-18-311 and 40-18-312, Code of Alabama 1975, relating to the state tax deduction granted to taxpayers for contributions made to a catastrophe savings account; to provide an increase in the state tax deduction awarded to taxpayers who made contributions to a catastrophe savings account; and to make technical corrections to remove ambiguities. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Sections 40-18-311 and 40-18-312, Code of Alabama 1975, as amended by this act, shall be known and may be cited as the Homeowner's Insurance Catastrophic Event Planning Act.Section 2. Sections 40-18-311 and 40-18-312 of the Code of Alabama 1975, are amended to read as follows: §40-18-311. "(a) An individual taxpayer is allowed a deduction against income earned for state income tax purposes imposed pursuant to Section 40-18-5, for amounts equal to two times the amount contributed to a...
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SB202
165324-1:n:03/10/2015:LLR/agb LRS2015-887 SB202 By Senator Pittman RFD Finance and Taxation Education Rd 1 10-MAR-15 SYNOPSIS: Under existing law, each homeowner and business may claim an income tax credit of a certain percentage of the amount of the voluntary assessments paid to a local Neighborhood Infrastructure Authority. This bill would provide further for the allocation of the income tax credit related to the voluntary assessments paid to a local Neighborhood Infrastructure Authority by a homeowner or business. A BILL TO BE ENTITLED AN ACT To amend Section 11-71-11, Code of Alabama 1975, to provide further for the allocation of the income tax credit related to the voluntary assessments paid to a local Neighborhood Infrastructure Authority by a homeowner or business. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 11-71-11, Code of Alabama 1975, is amended to read as follows: §11-71-11. "(a) Each homeowner and business assessed pursuant to this chapter, beginning...
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SB437
SB437 By Senators Pittman, Dial, Bussman, Holtzclaw, Chambliss, Sanford, Marsh, Williams, Reed, Ross and Smitherman ENROLLED, An Act, Relating to simplified sellers use tax to establish an easily-accessible method for eligible sellers to remit, on behalf of their customers, use tax on items delivered into Alabama. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Sections 40-23-191 through 40-23-199 are hereby added to Division 3 of Article 6 of Chapter 23 of Title 40 of the Code of Alabama 1975, as follows: §40-23-191. "(a) This act shall be titled The Simplified Seller Use Tax Remittance Act. "(b) For the purpose of this act, the following terms shall have the respective meanings ascribed to them in this section: "(1) DEPARTMENT. The Alabama Department of Revenue. "(2) ELIGIBLE SELLER. An individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or other legal entity that sells tangible personal property or a...
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HB250
163574-1:n:11/24/2014:LLR/tj LRS2014-2403 HB250 By Representative Todd RFD Ways and Means Education Rd 1 11-MAR-15 SYNOPSIS: Under existing law, commercial photographers are required to collect and remit state sales taxes. This bill would provide certain state sales tax exemptions to commercial photographers and other photographers. This bill would allow the Alabama Department of Revenue to promulgate rules. A BILL TO BE ENTITLED AN ACT Relating to taxation; to provide state sales tax exemptions to certain commercial photographers and other photographers; and to allow the Alabama Department of Revenue to promulgate rules. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall be known and may be cited as the Creative Professionals Small Business Tax Protection Act." Section 2. The Legislature makes the following findings: (1) Photographers and photography studios have recently been targeted by the Alabama Department of Revenue, Sales and Use Tax Division, which takes...
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HB268
165763-1:n:03/12/2015:LFO-KF/bdl HB268 By Representative Clouse RFD Ways and Means General Fund Rd 1 12-MAR-15 SYNOPSIS: This bill will change the rates for motor vehicle sales and use tax from two percent to three percent, and provide a refund process for the amount of additional tax paid on certain trucks and truck-tractors used in interstate commerce; will clarify which motor vehicles are subject to drive-out provisions; will provide further for the distribution of revenues received from the motor vehicle sales and use tax; and to provide that the increased tax shall be exclusive and in lieu of future local taxes on motor vehicles. A BILL TO BE ENTITLED AN ACT To amend Section 40-23-2, 40-23-61, 40-23-101, 40-23-102, and 40-23-108, Code of Alabama 1975; to increase the motor vehicle sales and use tax from two percent to three percent, and provide a refund process for the amount of additional tax paid on certain trucks and truck-tractors used in interstate commerce; to exclude...
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HB684
be deposited with the State Treasurer to be continuously appropriated to the Department of Human Resources to assist all children in temporary or permanent custody in foster care. "(9) Contributions designated for mental health on the Alabama state resident individual income tax return shall be deposited with the State Treasurer and shall be distributed equally to the Alliance for the Mentally Ill of Alabama and to the Mental Health Consumers of Alabama. "(10) Contributions to the Alabama Breast and Cervical Cancer Research Program shall be deposited with the State Treasurer and distributed to the University of Alabama at Birmingham, which shall implement and administer the program. "(11) Contributions to the Neighbors Helping Neighbors Fund shall be deposited with the State Treasurer for distribution by the Department of Economic and Community Affairs for weatherization assistance as provided for under Article 6, commencing with Section 41-23-100, Chapter 23, Title 41. "(12)...
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SB447
164752-6:n:05/28/2015:JET/tj LRS2015-507R3 SB447 By Senator Williams RFD Local Legislation Rd 1 05-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 eliminate certain distributions to the Etowah County Rescue Squad and Attalla Rescue Squad; to reduce amounts distributed to Gadsden State Community College, the Etowah County Fund, the Etowah County Community Development Committee, the Etowah County Library Committee, and the county Volunteer Fire Departments; and to provide for distributions to the Etowah County Drug Enforcement Task Force, the District Attorney's Office, the Sheriff's Department, and the Etowah County Sports Authority. 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...
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