HB289
173439-3:n:02/22/2016:LLR/mfc LRS2016-410R2 HB289 By Representative Daniels RFD Commerce and Small Business Rd 1 24-FEB-16 SYNOPSIS: Under existing law, the Department of Revenue is authorized to enter into agreements with counties and municipalities to collect and administer local sales, use, rental, and lodging taxes. To recover its costs, the department is authorized to charge a municipality a maximum of two percent of the revenue collected and a county a maximum of five percent of the revenue collected. This bill would prohibit the Department of Revenue from charging a local governmental entity for which it provides collection and administration for a tax levy of the entity for the cost of filing, payment processing, and remittance services for any tax authorized to be filed under the ONE SPOT system of the department and would define collection and administrative services for those purposes. The bill would also reduce the maximum percentage the department could charge a county to...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB289.htm - 35K - Match Info - Similar pages
HB349
the leased tangible personal property by the lessee, which right to purchase such property shall be exercisable solely at the option of the lessee; "c. The appropriate sales or use tax levied by the state shall have been paid with respect to the acquisition or use of the leased tangible personal property, or, alternatively, the acquisition or use of such property shall be exempt by law from such sales or use tax; "d. The leased tangible personal property shall be installed in or about an industrial plant or other real property that was specially constructed or modified for the location and use of such tangible personal property and that is owned, or considered to be owned for either Alabama or federal income tax purposes or both, by a corporation, partnership, or other entity controlled by, or under common control with, the lessee of such tangible personal property; and "e. The leased tangible property shall be used only by a lessee engaged in the iron and steel industry, and the...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB349.htm - 64K - Match Info - Similar pages
SB345
the leased tangible personal property by the lessee, which right to purchase such property shall be exercisable solely at the option of the lessee; "c. The appropriate sales or use tax levied by the state shall have been paid with respect to the acquisition or use of the leased tangible personal property, or, alternatively, the acquisition or use of such property shall be exempt by law from such sales or use tax; "d. The leased tangible personal property shall be installed in or about an industrial plant or other real property that was specially constructed or modified for the location and use of such tangible personal property and that is owned, or considered to be owned for either Alabama or federal income tax purposes or both, by a corporation, partnership, or other entity controlled by, or under common control with, the lessee of such tangible personal property; and "e. The leased tangible property shall be used only by a lessee engaged in the iron and steel industry, and the...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB345.htm - 64K - Match Info - Similar pages
SB213
in exchange for shares or other units that are publicly traded and represent fractional undivided beneficial interests in the trust's net assets but not to the extent that metal is transferred to or from the investment trust in exchange for consideration other than such publicly traded shares or other units. For purposes of this subdivision, the term metals includes, but is not limited to, copper, aluminum, nickel, zinc, tin, lead, and other similar metals typically used in commercial and industrial applications. "(48) For the period commencing on October 1, 2012, and ending May 30, 2022, unless extended by joint resolution, the gross receipts from the sale of parts, components, and systems that become a part of a fixed or rotary wing military aircraft or certified transport category aircraft that undergoes conversion, reconfiguration, or general maintenance so long as the address of the aircraft for FAA registration is not in the state; provided, however, that this exemption shall...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB213.htm - 72K - Match Info - Similar pages
SB278
SB278 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, and add Section 11-51-210.1, to the Code of Alabama 1975, relating to the Department of Revenue; to further provide for the administration of local sales, use, rental, and lodgings tax; to prohibit the department from charging for certain services related to taxes authorized to be filed under the ONE SPOT system; to decrease the cap on costs the department can charge a county from five percent to two percent; 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,...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB278.htm - 33K - Match Info - Similar pages
SB255
SB255 ENGROSSED By Senator Orr A BILL TO BE ENTITLED AN ACT To amend Section 32-5A-191, Code of Alabama 1975, relating to driving under the influence of alcohol or controlled substances, to further define the offense; to prohibit a person from driving who has a measurable amount of specified substances in the person's body; to specify specific blood alcohol levels for drivers under the age of 21 and for those operating a school bus; to further provide for a minimum mandatory sentence for a fourth or subsequent violation; to remove the requirement that the court only consider a prior conviction within a five-year period; to further specify the timeframe for the release of persons arrested for driving under the influence; to reorganize provisions relating to driving under the influence, the suspension or revocation of driver licenses upon convictions, and ignition interlock requirements; and in connection therewith would have as its purpose or effect the requirement of a new or...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB255.htm - 58K - Match Info - Similar pages
SB352
SB352 By Senator Livingston ENROLLED, An Act, Relating to the Town of Hollywood in Jackson County; to authorize the governing body of the Town of Hollywood to regulate and permit the sale of alcoholic beverages during certain hours on Sunday by properly licensed retail licensees serving the general public in the town. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The town council or other governing body of the Town of Hollywood in Jackson County, by resolution adopted by a majority of the council, may regulate and permit the sale of alcoholic beverages during certain hours on Sunday as determined by the town council by properly licensed retail licensees of the Alcoholic Beverage Control Board and the Town of Hollywood serving the general public in the town. Section 2. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law. Jackson County Hollywood Alcoholic Beverages...
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HB401
175741-1:n:03/16/2016:FC/th LRS2016-1142 HB401 By Representative Hanes RFD Local Legislation Rd 1 15-MAR-16 A BILL TO BE ENTITLED AN ACT Relating to the Town of Hollywood in Jackson County; to authorize the governing body of the Town of Hollywood to regulate and permit the sale of alcoholic beverages during certain hours on Sunday by properly licensed retail licensees serving the general public in the town. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The town council or other governing body of the Town of Hollywood in Jackson County, by resolution adopted by a majority of the council, may regulate and permit the sale of alcoholic beverages during certain hours on Sunday as determined by the town council by properly licensed retail licensees of the Alcoholic Beverage Control Board and the Town of Hollywood serving the general public in the town. Section 2. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise...
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SB166
SB166 By Senators Coleman-Madison, Singleton, Beasley and Waggoner ENROLLED, An Act, Relating to alcoholic beverages; to amend Sections 28-3A-6 and 28-7-18, Code of Alabama 1975, by allowing a licensed winery to obtain a permit to operate one additional tasting room in addition to its on-site tasting room, for the purpose of tasting or sampling and selling at retail the winery's table wines. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 28-3A-6 and 28-7-18, Code of Alabama 1975, are amended to read as follows: §28-3A-6. "(a) Upon applicant's compliance with the provisions of this chapter and the regulations made thereunder, the board shall issue to applicant a manufacturer license which shall authorize the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify, or compound alcoholic beverages within this state or for sale or distribution within this state. No person shall manufacture or otherwise distill, produce, ferment, brew,...
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HB83
172933-1:n:01/29/2016:PMG/mfc LRS2016-39 HB83 By Representatives Faulkner and Harper RFD Economic Development and Tourism Rd 1 02-FEB-16 SYNOPSIS: Under existing law, a licensed manufacturer of table wine may only operate a tasting room for the purpose of tasting or sampling and retail sales of the manufacturer's table wines at the site where the table wine is manufactured. This bill would allow a licensed winery to obtain a permit to operate one additional tasting room in addition to its on-site tasting room. A BILL TO BE ENTITLED AN ACT Relating to alcoholic beverages; to amend Sections 28-3A-6 and 28-7-18, Code of Alabama 1975, by allowing a licensed winery to obtain a permit to operate one additional tasting room in addition to its on-site tasting room, for the purpose of tasting or sampling and selling at retail the winery's table wines. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 28-3A-6 and 28-7-18, Code of Alabama 1975, are amended to read as follows:...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB83.htm - 12K - Match Info - Similar pages
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