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11-51-192
Section 11-51-192 Assessment for interest for delinquency. (a) The governing body of
any municipality may elect, by the adoption of an ordinance, to assess interest on any business
license tax delinquency. If assessed, interest on any delinquency shall be charged from the
due date of the tax. (b) If assessed by the municipality, interest shall be computed at the
same rate prescribed by Section 11-51-208(f) relating to interest on delinquent or
overpaid sales and use taxes levied by self-administered municipalities. (c) If the municipality
elects under subsection (a) to assess interest on business license tax delinquencies, except
as provided in this subsection, interest at the same rate shall be paid by a taxing jurisdiction
on any refund of business license tax erroneously paid to the jurisdiction. Interest shall
be computed on any overpayment from the date of the overpayment to the taxing jurisdiction,
provided that interest on any refund of business license taxes of a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-192.htm - 1K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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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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11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling
act; rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have
the following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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11-51-93
Section 11-51-93 Violations; penalties. (a) It shall be unlawful for any person, taxpayer,
or agent of a person or taxpayer to engage in businesses or vocations in a municipality for
which a license may be required without first having procured a license therefor. A violation
of this division or of an ordinance passed hereunder fixing a license shall be punishable
by a fine fixed by ordinance, not to exceed the sum of five hundred dollars ($500) for each
offense, and if a willful violation, by imprisonment, not to exceed six months, or both, at
the discretion of the court trying the same. Each day shall constitute a separate offense.
(b) In addition to the penalties prescribed by subsection (a), if a taxpayer fails to pay
any business license tax owed to a taxing jurisdiction on or before the date prescribed therefor,
there shall be assessed a penalty of 15 percent of the business license tax required to be
paid with the license form. There shall be assessed a penalty of 30 percent of...
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11-51-196
Section 11-51-196 Disclosure of license information. (a) It shall be unlawful for any
person to print, publish, or divulge, without the written permission or approval of the taxpayer,
the license form of any taxpayer or any part of the license form, or any information secured
in arriving at the amount of tax or value reported, for any purpose other than the proper
administration of any matter administered by the taxing jurisdiction, or upon order of any
court, or as otherwise allowed in this section. Nothing herein shall prohibit the disclosure,
upon request, of the fact that a taxpayer has or has not purchased a business license or of
the name and address of a taxpayer purchasing or renewing a business license from the municipality.
Statistical information pertaining to taxes may be disclosed to the municipal governing body
upon their request. Any person willfully violating this section shall, for each act
of disclosure, have committed a Class A misdemeanor. (b) The governing body of...
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11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
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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