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11-51-122
Section 11-51-122 Insurance companies - Provision of statement of gross premiums, etc.,
and payment of license tax; effect of failure to file statement or pay tax. On or before March
1 of each year, each insurance company which did any business in any municipality in this
state during any part of the preceding year shall, if a license or privilege tax is imposed
by said municipality on such insurance company, furnish the mayor or a revenue official, of
such municipality a statement in writing duly certified showing the full and true amount of
gross premiums received during the preceding year as provided under this article and shall
accompany such statement with the amount of license tax due according to Sections 11-51-120
and 11-51-121. Failure to furnish such statement or to pay such sum shall subject the company
and its agents to such penalties as the ordinance of such municipality may prescribe for doing
business therein without a license. (Acts 1935, No. 194, p. 256; Code 1940, T....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-122.htm - 1K - Match Info - Similar pages
11-51-189
Section 11-51-189 Abatements authorized. The governing body of a municipality may, in
its discretion, grant an abatement to any taxpayer of all or a portion of the applicable business
license tax otherwise due for up to three license years if the taxpayer substantially complies
with the criteria for abatement of sales or use taxes under the Tax Incentive Reform Act of
1992, found at Section 40-9B-1, et seq., following a public hearing on same. (Act 2006-586,
p. 1548, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-189.htm - 784 bytes - Match Info - Similar pages
11-51-198
Section 11-51-198 Authorization required for imposition of municipal occupational or
license taxes. (a) Except as provided in subsections (b) and (c), no municipality may impose
an occupational or license tax on any natural person derived from the conduct of a vocation,
occupation, calling, or profession within the municipality. (b) The Legislature, by local
law, may authorize a municipality to impose an occupational or license tax on any natural
person derived from the conduct of a vocation, occupation, calling, or profession within the
municipality. (c) This section shall not affect or repeal an existing municipal occupational
tax in effect prior to February 1, 2020. (d) Nothing in this section is intended to
affect or repeal the authority granted to a municipality to impose a municipal business license
tax other than an occupational or license tax on any person engaging in an occupation in the
municipality. (Act 2020-14, §1.)...
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11-51-209
Section 11-51-209 Gross receipts tax. The governing body of a county or municipality
that levied or administered a gross receipts tax in the nature of a sales tax, as defined
in Section 40-2A-3(8), on February 25, 1997, may continue to do so after July 1, 1998.
However, no other governing body of a county or municipality may levy or administer a gross
receipts tax in the nature of a sales tax. This section shall not apply to county or
municipal gasoline or motor fuel taxes, privilege or business license taxes levied on a business
for the privilege of doing business within the county or municipality, occupational license
taxes, tobacco taxes, or other similar taxes levied by a county or municipality pursuant to
Section 11-51-90 or local laws, except privilege or license taxes levied in the nature
of a sales tax. (Act 98-192, p. 310, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-209.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-93.htm - 3K - Match Info - Similar pages
40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an
annual privilege tax on every corporation, limited liability entity, and disregarded entity
doing business in Alabama, or organized, incorporated, qualified, or registered under the
laws of Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case
of a taxpayer organized, incorporated, qualified, or registered during the year, or doing
business in Alabama for the first time, as of the date the taxpayer is organized, incorporated,
registered, or qualifies to do business, or begins to do business in Alabama, as the case
may be. The taxpayer shall be liable for the tax levied by this article for each year beginning
before the taxpayer has been dissolved or otherwise ceased to exist or has withdrawn or forfeited
its qualification to do business in Alabama. The amount of the tax due shall be determined
by multiplying the taxpayer's net worth in Alabama by the rate determined in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-22.htm - 11K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales
which are presently exempt under the state sales and use tax statutes are exempt from the
tax authorized by this chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
11-51-120
Section 11-51-120 Insurance companies - Fire and marine insurance companies. No license
or privilege tax or other charge for the privilege of doing business shall be imposed by any
municipal corporation upon any fire or marine insurance company doing business in such municipality
except upon a percentage of each $100.00 of gross premiums, less return premiums, on policies
issued during the preceding year on property located in such municipality. Such percentage
shall not exceed four percent on each $100.00 or major fraction thereof of such gross premiums,
and no credit or deduction of any kind shall be allowed or made on account of the cost of
reinsurance by such company in a company not authorized to do business in this state. Any
municipality may charge a flat minimum license at the beginning of each year for new companies
doing business therein on which there shall be an adjustment at the expiration of such year
upon such percentage as may be fixed by said municipality, but such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-120.htm - 1K - Match Info - Similar pages
40-21-50
Section 40-21-50 Levied generally. For each person operating a public utility, such
as a street railroad or interurban railroad operated by electricity or other motive power,
waterworks, gas company, pipeline company for transporting or carrying gas, oil, gasoline,
water or other commodities, gas distributing companies, whether by means of pipeline or by
tanks, drums, tubes, cylinders or otherwise, heating companies or other public utility, except
electric, hydroelectric, telephone or telegraph companies, railroad or sleeping car companies
and express companies which are otherwise licensed, shall pay to the state a license tax equal
to two and two-tenths percent on each $1 of gross receipts of such public utility in this
state for the preceding year. For the first year's business, where an existing public utility
is taken over, such license tax payable to the state shall be equal to two and two-tenths
percent on each $1 of the gross receipts for the preceding year of the public utility...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-50.htm - 3K - Match Info - Similar pages
11-51-188
Section 11-51-188 Due dates for licenses; discounts. (a) Except as provided in subsections
(b) and (c), each municipal business license shall be due on January 1st of each year and
shall be renewed annually on or before the 31st day of January, provided that a municipality
that imposed a delinquency date as of January 1, 2006, that was later than January 31 may
elect, by adoption of an ordinance, to impose a February 15 delinquency date. (b) If the due
date for payment of any business license hereunder falls on a weekend or a holiday recognized
by the municipality from time to time, the due date shall automatically be extended until
the next business day. (c) Notwithstanding subsection (a), insurance company licenses shall
be renewed annually on or before March 1, in accordance with Section 11-51-122. (d)
Any municipality may, in its discretion, grant a discount for payment of the applicable business
license tax prior to the due date prescribed above. The amount and terms of the...
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