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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...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB241.htm - 5K - 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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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...
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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
SB335
SB335 By Senator Sanford ENROLLED, An Act, To amend Sections 40-2A-3, 40-2A-6, 40-2A-12, 40-2A-13,
40-2A-14, and 40-2A-15 of the Code of Alabama 1975, relating to the Alabama Taxpayers' Bill
of Rights and Uniform Revenue Procedures Act; to further define terms; to further require
signed and dated written authorization for examining the books and records of a taxpayer under
certain conditions; to require certain disclosures; to further provide the time frame in which
a private auditing or collecting firm engaged by a self-administered municipality or county
may commence an examination; to require certain confidentiality requirements; to provide for
an independent hearing or appeals officer; to require a public official or employee of the
taxing authority sign the final assessment; to provide minimum education requirements for
examiners of private auditing or collecting firms; and to require the Alabama Local Tax Institute
of Standards and Training Board to establish a hotline to...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB335.htm - 36K - Match Info - Similar pages
HB176
Rep(s). By Representatives Daniels, Martin, Williams (JD), Lindsey, Melton, Holmes (M), Brown,
Wingo, Fincher, McClammy, McCampbell, Beech, Knight, Lawrence, Forte, England, South, Carns,
Ford, Faulkner, Drake, Grimsley, Greer, Hammon, Buskey, Shiver, Collins, Coleman, Baker, McMillan,
Boothe, Moore (M), Givan, Robinson, Faust, Patterson, Nordgren, Scott, Whorton (I), Ball,
Whorton (R), Williams (P), Sanderford, Hall, Todd and Harper HB176 ENROLLED, An Act, Relating
to alcoholic beverages; to amend Sections 28-3-1, 28-3A-6, and 28-4A-3 of the Code of Alabama
1975, to allow a licensed brewery manufacturing less than 60,000 barrels per year to sell
at retail up to 288 ounces of its beer per day to a customer for off-premises consumption;
to allow a licensed brewpub to sell at retail up to 288 ounces of its beer per day to a customer
for off-premises consumption; to specify that beer sold by a brewery or brewpub for off-site
consumption must be sealed, packaged, labeled, and taxed in...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB176.htm - 25K - Match Info - Similar pages
SB211
172929-5:n:02/08/2016:PMG/tj LRS2016-40R4 SB211 By Senators Holtzclaw, Albritton, Shelnutt,
Marsh, Waggoner, Sanford, Melson, Williams, Livingston, Ross and Singleton RFD Fiscal Responsibility
and Economic Development Rd 1 11-FEB-16 SYNOPSIS: Under existing law, a licensed manufacturer
of beer or a brewpub may not sell its beer directly to a consumer for off-premises consumption.
This bill would allow a licensed brewery manufacturing less than 60,000 barrels per year to
sell at retail up to 288 ounces of its beer per day to a customer for off-premises consumption.
This bill would allow a licensed brewpub to sell at retail up to 288 ounces of its beer per
day to a customer for off-premises consumption. This bill would specify that beer sold for
off-site consumption must be sealed, packaged, and labeled in accordance with current rules.
This bill would allow a licensed brewery or brewpub to deliver up to two donated kegs of its
beer to a licensed charitable event. This bill would also...
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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
HB94
Rep(s). By Representatives Baker, Davis, Faust, McMillan, Jones, Shiver and McCutcheon HB94
ENROLLED, An Act, Relating to motor vehicle license plates for disabled veterans; to amend
Sections 32-6-130; 40-12-244, as amended by Act 2015-506 of the 2015 First Special Session;
and 40-12-254 of the Code of Alabama 1975, to authorize a disabled veteran to claim a license
tax and registration fee exemption or reduction for any license plate category in which the
disabled veteran is otherwise qualified to obtain a license plate. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA:Section 1. Sections 32-6-130; 40-12-244, as amended by Act 2015-506 of the 2015
First Special Session; and 40-12-254 of the Code of Alabama 1975, are amended to read as follows:
§32-6-130. "(a) Any veteran, as defined in Section 31-5-1, who is a resident of this
state and who is suffering a physical disability which requires that any motor vehicle he
or she operates be equipped with special mechanical control devices or...
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HB521
Rep(s). By Representative Tuggle HB521 ENROLLED, An Act, Relating to Tallapoosa County; to
provide for the support of volunteer fire protection services and emergency medical services
within Tallassee Fire District; to levy a fire protection service fee on certain owners of
dwellings and commercial buildings within the Tallassee Fire District as defined by the E-911
Board of Commissioners of Tallapoosa County; to provide for certain exemptions; to provide
for the collection of funds derived from the fee; to provide for the distribution of funds
derived from the fee to the Tallassee Fire Fighters Association and Fire Company, Inc.; to
provide for the expending and accounting of the funds; to provide for the increase or decrease
in the fire protection service fee; to provide for the treatment of funds upon dissolution
or abandonment of a volunteer fire department; to provide that the city shall be immune from
certain liability; to provide for the purposes of funds generated by the fee;...
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