SB72
172861-1:n:01/06/2016:LLR/tj LLR2016-28 SB72 By Senators Melson and Whatley RFD Finance and Taxation Education Rd 1 02-FEB-16 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 Josh Willingham Foundation from any state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt the Josh Willingham Foundation from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The Josh Willingham Foundation is...
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HB38
Rep(s). By Representatives Tuggle, Mooney, Wingo, Hill (M), Weaver, Harper, Fridy, Chesteen, Lee, Ledbetter, Wilcox, Sanderford, Clouse, Boothe, McCutcheon, Baker, McMillan, Millican, Greer, Martin, Beckman, Fincher, Pettus, Garrett, Carns, Shedd, Poole, Hubbard, Faulkner, South and Johnson (K) HB38 ENGROSSED A BILL TO BE ENTITLED AN ACT To amend Section 40-2A-3, Code of Alabama 1975, to revise the definitions of Taxpayer Advocate and taxpayer assistance order; to amend Section 40-2A-4, Code of Alabama 1975, relating to the Taxpayer Advocate; to provide for the appointment of the advocate by the Governor; to require the advocate to maintain a public website; to require the advocate to promote the interests of taxpayers involved in disputes where an ambiguity in tax law exists; to remove the assistant commissioner's authority to approve taxpayer assistance orders; to require an annual report to certain legislative committees regarding tax law ambiguities; to provide for additional...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB38.htm - 27K - Match Info - Similar pages
HB90
173075-1:n:01/15/2016:JET/mfc LRS2016-145 HB90 By Representative Greer RFD Ways and Means Education Rd 1 03-FEB-16 SYNOPSIS: Currently, income from defined contribution deferred compensation plans is taxable as state income. This bill would provide that $50,000 of such annual income is exempt. The exemption would be phased in over a five-year period. A BILL TO BE ENTITLED AN ACT To amend Section 40-18-19, Code of Alabama 1975, as amended by Act 2015-442, relating to exemptions from state income taxation; to provide for exemptions of certain amounts of annual income received as a benefit from defined contribution deferred compensation plans; and to provide for a period of five years to fully implement the exemption. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-18-19, Code of Alabama 1975, as amended by Act 2015-442 of the 2015 Regular Session, is amended to read as follows: §40-18-19. "(a) The following exemptions from income taxation shall be allowed to every...
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SB241
173541-1:n:02/04/2016:LFO-HP*/bdl SB241 By Senator Pittman RFD Finance and Taxation General Fund Rd 1 16-FEB-16 SYNOPSIS: This bill would specifically include definitions in the chapter of the transient occupancy tax levy, clarifying the Department of Revenues policy and interpretation of existing law. A BILL TO BE ENTITLED AN ACT To amend Section 40-26-1, Code of Alabama 1975, relating to transient occupancy tax; to include definitions. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-26-1 of the Code of Alabama 1975, is amended to read as follows: §40-26-1. "(a) For the purpose of this chapter, the following terms shall have the respective meanings ascribed by this section: "(1) ACCOMMODATION. The renting or furnishing of any room or rooms, living quarters, sleeping or housekeeping space in any hotel, motel, rooming house, apartment house, lodge, inn, tourist cabin, tourist court, tourist home, camp, campsite, trailer court, marina, convention center, recreational...
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SB260
SB260 By Senators Scofield, Livingston, Waggoner, Reed, Whatley, Melson, Stutts, Dial, Holley, Ward, Marsh and Beasley ENROLLED, An Act, To propose an amendment to the Constitution of Alabama of 1901, to prohibit any monies from the State Parks Fund, the Parks Revolving Fund, or any fund receiving revenues currently deposited in the State Parks Fund or the Parks Revolving Fund, and any monies currently designated under law for use by the state parks system from being transferred to any other public account, fund or entity or used for any purpose other than the support, upkeep, and maintenance of the state parks system; and to propose an amendment to Amendment 617 of the Constitution of Alabama of 1901, now appearing as Section 213.32 of the Official Recompilation of the Constitution of Alabama of 1901, as amended; to provide exceptions to the requirement that all state park system land and facilities be exclusively and solely operated and maintained by the Department of Conservation...
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HB489
176440-1:n:04/04/2016:LLR/mfc LRS2016-1384 HB489 By Representative Buskey RFD Economic Development and Tourism Rd 1 05-APR-16 SYNOPSIS: Under existing law, there is a process for establishing community development districts that meet certain requirements. Once established, the sale of alcoholic beverages is authorized within the district by certain entities otherwise licensed by the Alcoholic Beverage Control Board. This bill would create an additional class of community development district and provide for the incorporation and powers of the district. A BILL TO BE ENTITLED AN ACT To amend Section 35-8B-1, 35-8B-2, and 35-8B-3, Code of Alabama 1975, relating to community development districts; to create an additional class of community development district; and to provide for the incorporation and powers of the district. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 35-8B-1, 35-8B-2, and 35-8B-3, Code of Alabama 1975, are amended to read as follows: §35-8B-1. "(a)...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB489.htm - 17K - Match Info - Similar pages
HB313
173595-1:n:02/18/2016:EBO-DHC/jk HB313 By Representative Clouse RFD Ways and Means General Fund Rd 1 24-FEB-16 SYNOPSIS: This bill will be known as the Alabama Prison Transformation Initiative Act. This bill would provide for the construction of four modern, efficient prison facilities to reduce overcrowding, to improve safety conditions for corrections officers, to allow for additional inmate re-entry programs and to improve operational practices and procedures. This bill would require increased reporting to the Joint Legislative Prison Committee. Under existing law, the Alabama Corrections Institution Finance Authority is authorized to issue bonds for prison construction purposes. The Authority is required to construct facilities using plans and specifications of architects or engineers, or both. This bill would also allow the Authority to construct women's and regional prison facilities using various types of construction agreements. This bill would allow the Authority to issue...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB313.htm - 33K - Match Info - Similar pages
HB541
176919-1:n:04/12/2016:LFO-HP*/bdl HB541 By Representative Johnson (K) RFD Ways and Means General Fund Rd 1 13-APR-16 SYNOPSIS: This bill defines the term transient as used in Chapter 26 of Title 40 and would clarify that the entity collecting any rental charges shall be responsible for remitting it to the Department. A BILL TO BE ENTITLED AN ACT To amend Section 40-26-1, Code of Alabama 1975, relating to transient occupancy tax; to define transient. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-26-1, Code of Alabama 1975, is amended to read as follows: §40-26-1. "(a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in for any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are...
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HB258
173440-1:n:02/03/2016:LFO-KF*/bdl HB258 By Representative Scott RFD Financial Services Rd 1 18-FEB-16 SYNOPSIS: Under current law, Certified Public Accountants, Attorneys, and Enrolled Agents are required to obtain a license or certification in order to prepare tax returns in Alabama. However, there are few provisions in place to protect consumers against individual income tax preparers that repeatedly misrepresent information on their tax returns. This legislation would require certain tax preparers to register with the Department, prior to preparing returns, which will help regulate services, prohibit unregistered persons from performing said services, and establish penalties for violators. It would also establish qualifications for registration, requirements of disclosures to consumers, and exemptions to those obligated to register. The legislation also establishes an Individual Tax Preparers Fund that will be used to provide for the cost associated with the administration and...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB258.htm - 16K - Match Info - Similar pages
SB287
SB287 ENGROSSED By Senators Pittman, Ward, Allen, Williams and Reed A BILL TO BE ENTITLED AN ACT To amend Sections 14-2-1, 14-2-12, 14-2-13.1, 14-2-14, 14-2-16, 14-2-19, 14-2-21, 14-2-28, and 14-2-34, relating to the Alabama Corrections Institution Finance Authority, to allow the Authority to issue up to $800 million in bonds with no specified maturity date later than 30 years for the purpose of financing the construction of women's and regional prison facilities, renovating existing prison facilities, and demolishing obsolete prison facilities; and to allow the Authority to construct the women's and regional prison facilities using various types of construction agreements; to authorize the Authority to dispose of property not required for Department of Corrections purposes; to require reporting to the Joint Legislative Prison Committee; to further provide for actions to be taken upon payment of all bonds issued by the Authority; to amend Section 40-8-3, relating to allocation of the...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB287.htm - 36K - Match Info - Similar pages
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