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11-50-304
Section 11-50-304 Exceptions. This division shall not apply to a municipal utilities board
which operates a water works system and an electric distribution system and does not apply
to an entity which only serves wholesale water customers. (Act 2015-164, §5.)...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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37-4-30
Section 37-4-30 Obtaining electric service under a private contract; definitions. (a) No existing
electric customer shall obtain electric service under a private contract for electric service
without first giving written notice to the utility currently providing it retail electric
service at least 45 days prior to the date on which the private contract for electric service
is to become effective. In the event any utility currently providing service to the existing
electric customer determines that it or its other electric customers will be adversely affected
by the loss of the existing electric customer due to the private contract for electric service,
it may, within 45 days of the date of the existing electric customer's written notice of a
private contract for electric service, file a petition for review of the private contract
for electric service as set forth below and service under such contract shall not be initiated
until 45 days after such review has been completed and an order...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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11-50-300
Section 11-50-300 Applicability. Notwithstanding any other provisions of law, this division
shall apply to any municipal water works board authorized to be incorporated by a municipality
which, on January 1, 2015, either served water customers or has assets in four or more counties
other than the county where the authorizing municipality is principally located, or after
January 1, 2015, either serves water customers or has assets in four or more counties other
than the county where the authorizing municipality is located, and the organization and operation
of the board, shall be subject to this division. (Act 2015-164, §1.)...
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37-4-2.1
Section 37-4-2.1 Regulation of certain private water system utilities in Class 8 municipalities.
Notwithstanding any other provision of law, any private water system utility which serves
less than 1,000 customers and purchases its water from a municipal water system in a Class
8 municipality may elect to be exempt from all regulation of the Public Service Commission
and subject to regulation by the municipality from which it purchases its water in the manner
set forth in this section. An initial election under this section shall be effective upon
filing of a written notification to the Public Service Commission and the municipality, and
shall remain effective until and unless revoked in the same manner. Any private water system
utility making an election under this section may maintain its rates and charges which are
in effect at the time of the election without further approval from the municipality. The
municipality shall thereafter approve any changes in rates and charges for the...
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11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions; applicability.
(a) The Department of Revenue shall, upon request by ordinance or resolution of the governing
body of any municipality and the filing of a certified copy of the enabling ordinance or resolution
with the Department of Revenue, collect all municipal privilege or license taxes in the nature
of a sales or use tax levied or assessed by a municipality under the provisions of a municipal
ordinance or resolution duly promulgated and adopted by the governing body of the municipality,
or levied by past or future special or local acts of the Legislature. Except as set out below
and as otherwise provided in this section, the levy shall parallel the corresponding state
levy except for the rate of the tax and shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, rules, regulations, direct pay permit and drive-out certificate
procedures, provisions, statutes of...
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34-36-13
Section 34-36-13 License required; exemptions. (a) No person shall engage in the electrical
contracting business or perform work as a master or journeyman electrician unless such person
shall have received a license from the board or from the county or municipality where the
electrical contracting work is being performed; provided, however, the provisions of this
chapter shall not apply: (1) To the installation, construction, or maintenance of power systems
for the generation and secondary distribution of electric current constructed under the provisions
of the National Electrical Safety Code which regulates the safety requirements of utilities.
(2) To the installation, construction, maintenance, or repair of telephone or signal systems
by or for public utilities or their corporate affiliates, when such work pertains to the services
furnished by such utilities. (3) To any technician employed by a municipal franchised CATV
system. (4) To any master or journeyman electrician employed by...
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37-14-3
Section 37-14-3 Electric service outside existing municipal limits. Except as otherwise provided
in subdivisions (2), (3), and (4) of this section in areas outside existing municipal limits
(including areas annexed to municipalities on or after April 26, 1984), no electric supplier
shall construct or maintain electric distribution lines for the provision of retail electric
service to any premises being provided retail electric service by another electric supplier,
or to any new premises located within the boundaries of assigned service areas of another
electric supplier, even if the premises is within municipal limits and the electric supplier,
in whose assigned area the premises is located has no franchise from the municipality in which
such premises is located. Assigned service areas outside existing municipal limits are hereby
established as set forth in this section. (1) Except as specified in subdivisions (2) and
(3) of this section herein, each electric supplier is hereby...
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