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11-42-80
Section 11-42-80 Assessment, collection, and disposition of street tax in territory exempt
from taxation. The council or governing body of the city shall have the same rights and powers
by and under an ordinance enacted to assess and collect a street tax from every person liable
to road or street duty residing in the territory exempt from taxation that it has to assess
and collect such tax from other persons residing within the corporate limits of the city,
but not in territory exempt from taxation. The money collected from persons residing in territory
exempt from taxation shall be applied by the council or governing body of the city towards
keeping up and maintaining the public roads or streets in the territory exempt from taxation
or in opening new roads or streets in such territory. (Code 1907, §1112; Code 1923, §1806;
Code 1940, T. 37, §175.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-80.htm - 1K - Match Info - Similar pages
40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-1.htm - 11K - Match Info - Similar pages
40-12-255
any manufactured home is situated shall report the name and address of the owner of such manufactured
home at such times as the Commissioner of Revenue may require on forms furnished by the Department
of Revenue. The commissioner and the state Department of Revenue are hereby empowered to promulgate
and enforce any rules or regulations reasonably necessary to administer the provisions of
this chapter, including but not limited to, notice, hearings, and appeals processes. (d) Any
public or private entity that provides or sells any gas or electric services and connects
such services to any manufactured home shall, not less often than monthly, report to the county
tax assessing official a list containing each such manufactured home connected to such service
during the period preceding the report, together with the name of the occupant and the location
of the connection. (e) The manufactured home owner shall furnish to the county official charged
with the responsibility of administering...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
11-42-84
Section 11-42-84 Assessment and collection of privilege or license tax from operators of common
carriers, street railroads, etc., in territory exempt from taxation. (a) The council or governing
body of the city may annually assess and collect for and in behalf of the city a privilege
or license tax from the operator of each and every common carrier, street railroad, waterworks,
telephone and telegraph lines, or other quasi-public business which is operated or carried
on in whole or in part in the territory exempt from city taxation so long as the same is exempt
from city taxation under the provisions of this article on the following basis: The amount
of such license tax shall be in proportion to the capital employed within the territory exempt
from city taxation in such trade, business, or vocation and shall not exceed $2.00 per $1,000.00
where the capital employed does not exceed $100,000.00, and shall not exceed $1.00 per $1,000.00
on the excess of capital employed over $100,000.00...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-84.htm - 1K - Match Info - Similar pages
11-42-83
Section 11-42-83 Assessment and collection of privilege or license tax from persons, firms,
etc., carrying on business, etc., in territory exempt from taxation. (a) The council or governing
body of the city may annually assess and collect a privilege or license tax from each and
every person, firm, company, or corporation engaged in or carrying on any business, vocation,
occupation, or profession in the territory exempt from city taxation under the provisions
of this article so long as the same is exempt from city taxation under the provisions of this
article, on the following basis: Such license tax assessed and collected from each person,
firm, company, or corporation shall be in proportion to the capital employed within the territory
exempt from city taxation in such trade, business, vocation, occupation, or profession, including
the value of the land with improvements thereon, used in such trade, business, vocation, or
occupation and shall not exceed $2.00 per $1,000.00 where the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-83.htm - 3K - Match Info - Similar pages
28-3-190
probate judge showing his or her inventory of beer on the first day of the preceding month,
by brand and type of container, his or her inventory of beer on the last day of the preceding
month, an accounting for all beer broken or damaged during the preceding month, proof of state
authorization for transfers to other wholesale distributors, and a record of all beer in transit
to such distributor from breweries. (7) In addition to all other records and reports required
under this article, each private club shall file with the probate judge on or before
the twentieth day of each month detailed inventory of all alcoholic beverages on hand on the
first day and the last day of the preceding month, and a record of all purchases of alcoholic
beverages made by it during the preceding month. (8) In addition to all other reports and
records required under this article, each retail beer seller shall file with the probate judge
on or before the twentieth day of each month a detailed inventory of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
11-42-82
Section 11-42-82 Levy and collection of privilege or license tax from persons, firms, etc.,
carrying on business, etc., in territory exempt from taxation generally. The council or governing
body of the city shall have no authority or power to levy and collect a privilege or license
tax on or from any person, firm, or corporation for carrying on any business, trade, or occupation
in the territory exempt from city taxation under the provisions of this article, except as
provided in this article. (Code 1907, §1118; Code 1923, §1812; Code 1940, T. 37, §180.)...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-50.htm - 4K - Match Info - Similar pages
40-17-332
subdivision (3) of subsection (a) of Section 40-17-325 must first obtain an aviation fuel purchaser
license. The fee for an aviation fuel dealer/consumer license is two hundred dollars ($200).
(j) The United States government or any agency thereof, any county governing body of this
state, any incorporated municipal governing body of this state, city and county boards of
education of this state, the Alabama Institute for Deaf and Blind and the Department of Youth
Services school district, and private and church school systems as defined in Section
16-28-1, and which offer essentially the same curriculum as offered in grades K-12 in the
public schools of this state may apply for a license to purchase motor fuel on a tax exempt
basis. The exempt agency will be responsible for supplying to its motor fuel vendor a copy
of the license as issued by the department in support of its tax exempt status. (k) Any person,
other than one who possesses a valid Alabama supplier's license, engaged in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-332.htm - 4K - Match Info - Similar pages
40-12-240
upon performance of the conditions stated in the agreement and with the immediate right of
possession vested in the mortgagor or conditional vendee. c. The lessee of a vehicle owned
by the United States of America or any of its agencies or instrumentalities. (21) PERSON.
Every individual, firm, partnership, association, estate, trust, or corporation, and the receiver,
assignee, agent, administrator, or other representative of any of them. (22) PICKUP TRUCK.
As defined in Section 32-8-2. (23) PRIVATE PASSENGER AUTOMOBILE. Every motor vehicle
designed primarily for the transportation of nine persons or less except the following: a.
Motorcycles. b. Motor vehicles used in the transportation of persons for hire. c. Trailers
or semitrailers. d. Self-propelled campers or house cars including every motor vehicle of
the type usually referred to as a bus which is owned and operated by an individual for personal
or private use and not for hire, rent, or compensation. Motor trucks of the type...
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