11-51-125
Section 11-51-125 Railway sleeping car companies, etc. The maximum amount of privilege or license
tax which the several municipalities within this state may annually assess and collect of
persons, firms, or corporations engaged in the business of operating cars for the transportation,
accommodation, comfort, convenience, or safety of passengers on or over any railway line or
lines in whole or in part within this state, whether such cars are termed sleeping, palace,
parlor, chair, dining, or buffet cars or by some other name, for the privilege of doing intrastate
business within the limits of such municipalities, whether such companies are incorporated
under the laws of this or any other state or whether incorporated at all or not, is fixed
at $10.00 for each and every municipality. (Acts 1919, No. 329, p. 429; Code 1923, §2159;
Code 1940, T. 37, §742.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-125.htm - 1K - Match Info - Similar pages

11-51-129
Section 11-51-129 Street railroads, electric, gas, and waterworks companies, etc. The maximum
amount of privilege or license tax which the several municipalities within the state may annually
assess and collect of persons operating electric or hydroelectric street railroads, electric
light and power companies, gas companies, waterworks companies, pipe line companies for transporting
or carrying gas, oil, gasoline, water or other commodities, gas distributing companies, whether
by means of pipe lines or by tanks, drums, tubes, cylinders, or otherwise, heating companies
or other public utilities, incorporated under the laws of this state or any other state or
whether incorporated at all or not, except telephone and telegraph companies, railroad and
sleeping car companies and express companies which are otherwise licensed shall not exceed
three percent of the gross receipts of the business done by the utility in the municipality
during the preceding year; and, for the first year's...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-129.htm - 1K - Match Info - Similar pages

40-21-52
Section 40-21-52 Freight lines and equipment companies. Any person, firm, joint-stock association,
or corporation, wherever organized or incorporated, engaged in the business of operating,
renting, leasing, or furnishing cars not otherwise listed for taxation in this state for the
transportation of freight, whether such freight is owned by such company or any other person,
firm, joint-stock association, or corporation, over any railroad or railway line or lines
in whole or in part within this state, such line or lines not being owned, leased, or operated
by such person, firm, joint-stock association, or corporation, whether such cars are termed
box, flat, coal, ore, tank, stock, gondola, furniture, automobile, refrigerator, or some other
name, shall be deemed to be a freight line or equipment company. Each freight line or equipment
company doing business, owning, operating, renting, leasing, or furnishing cars which are
operated in this state shall, on or before March 1 each year, make...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-52.htm - 4K - Match Info - Similar pages

40-21-61
Section 40-21-61 Express companies - Alternative tax. There shall be levied and collected from
every person doing an express business between points wholly within this state and without
reference to its interstate business, whether incorporated under the laws of this state or
any other state or whether incorporated at all, a license or privilege tax of $4,000, which
shall be paid to the Department of Revenue by check made payable to the Treasury by said company
on or before the expiration of the fifteenth day of each fiscal year; provided, that any express
company which operates on less than 50 miles of railroad, street railway, motor line, or boat
line shall pay an annual tax of $250; and provided, that any express company which operated
on 50 miles of railroad, street railway, motor line, or boat line, and less than 200 miles
of railroad, street railway, motor line or boat line, shall pay an annual license of $500;
and provided further, that all express companies that operate on 200...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-61.htm - 1K - Match Info - Similar pages

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...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages

11-51-124
Section 11-51-124 Railroads. (a) The maximum amount of privilege or license tax which the several
municipalities within this state may annually assess and collect of persons operating railroads
in this state as common carriers for the privilege of doing intrastate business within the
limits of such municipalities, whether such companies are incorporated under the laws of this
state or any other state or whether incorporated at all or not, is hereby prescribed and fixed
as follows: (1) In municipalities of not more than 250 inhabitants, $10.00; (2) In municipalities
having a population of more than 250 and not exceeding 500, $15.00; (3) In municipalities
having a population of more than 500 and not exceeding 750, $20.00; (4) In municipalities
having a population of more than 750 and not exceeding 1,000, $25.00; (5) In municipalities
having a population of more than 1,000 and not exceeding 5,000, $25.00 for the first 1,000
inhabitants and $25.00 for each additional 1,000 inhabitants or a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-124.htm - 2K - Match Info - Similar pages

11-51-128
Section 11-51-128 Telephone companies. (a) The maximum amount of privilege or license tax which
the several municipalities within this state may annually assess and collect of persons operating
telephone exchanges and long distance telephone lines in this state for the privilege of doing
intrastate business within the limits of such municipalities, whether such persons are incorporated
under the laws of this state or any other state, is fixed as follows: (1) In municipalities
having not exceeding 500 inhabitants, exchange license, $15.00, long distance license, $8.00;
(2) In municipalities having a population of more than 500 and not exceeding 1,000, exchange
license, $30.00, long distance license, $8.00; (3) In municipalities having a population of
more than 1,000 and not exceeding 2,000, exchange license, $60.00, long distance license,
$15.00; (4) In municipalities having a population of more than 2,000 and not exceeding 3,000,
exchange license, $105.00, long distance license,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-128.htm - 5K - Match Info - Similar pages

11-51-126
Section 11-51-126 Express companies. (a) There may be levied and collected by the several towns
and cities of the state from any express company or companies for the privileges of doing
business within the municipal limits a privilege or license tax to be computed and based on
the population of said cities or towns as fixed by the last federal census as follows: (1)
In municipalities having a population of 500 people or less, $2.50 per annum; (2) In municipalities
having a population of over 500 people and not exceeding 1,000, $15.00 per annum; (3) In municipalities
having a population of over 1,000 and not exceeding 2,000, $25.00 per annum; (4) In municipalities
having a population of over 2,000 and not exceeding 3,000, $35.00 per annum; (5) In municipalities
having a population of over 3,000 and not exceeding 4,000, $45.00 per annum; (6) In municipalities
having a population of over 4,000 and not exceeding 5,000, $75.00 per annum; (7) In municipalities
having a population of over...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-126.htm - 2K - Match Info - Similar pages

37-1-15
Section 37-1-15 Free tickets, free passes or free transportation. The following persons may,
at the discretion of such carrier, pass free of charge on all railroads and all other common
carriers and may, at the discretion of such carrier, receive free tickets, passes and transportation
from such carriers: employees of railroads and any and all other common carriers and their
families; widows and dependent children of deceased employees; employees who have retired
from active service, by reason of age or physical infirmities, and the wives and dependent
children of the latter; officers or agents, surgeons, physicians and attorneys-at-law of any
such railroads and other common carriers, and the immediate families of such persons; sheriffs;
ministers of religion; traveling secretaries of the Young Men's Christian Association and
the Young Women's Christian Association; inmates of hospitals and charitable and eleemosynary
institutions and persons exclusively engaged in charitable and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-1-15.htm - 3K - Match Info - Similar pages

37-8-28
Section 37-8-28 Free passes, rebates or discounts, etc. - Exemptions. Section 37-8-27 shall
not apply to employees of railroads, or other common carriers and their families, nor to the
widows and dependent children of deceased employees, nor to employees who have retired from
active service, by reason of age or physical infirmities, and the wives and dependent children
of the latter, nor to officers or agents, surgeons, physicians and attorneys-at-law of such
carriers, and the immediate families of such persons, to sheriffs, to ministers of religion,
traveling secretaries of the Young Men's Christian Association and the Young Women's Christian
Association, inmates of hospitals and charitable and eleemosynary institutions and persons
exclusively engaged in charitable and eleemosynary work; to indigent, destitute and homeless
persons, and to such persons when transported by charitable societies and hospitals and the
necessary agents, employed in such transportation; to the widows of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-8-28.htm - 2K - Match Info - Similar pages