40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services, all receipts actual and accrued, without any deduction on account of the cost of the utility services sold, the cost of the materials used, labor or service cost, interest paid, or any other expense whatever, and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or accruing from the furnishing of utility services, and including the proceeds from the sale of any utility services handled on consignment by the taxpayer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-100.htm - 12K - Match Info - Similar pages
45-42-162.06
Section 45-42-162.06 State shared revenues. The metropolitan-government shall not receive less in state grants, general support payments, shared revenues, or otherwise than the total amount that would have been received by each participating government if consolidation had not taken place. Future state shared revenues shall be calculated as for counties in the general services district and shall be calculated as for municipalities in the urban services districts. (Act 87-324, p. 442, § 7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-162.06.htm - 809 bytes - Match Info - Similar pages
45-44-244.01
Section 45-44-244.01 Payment of tax or fee; amount. When a license tax or fee is imposed in accordance with Section 45-44-244, it shall be unlawful for any person to engage in or follow any trade, occupation, or profession, as defined in this subpart, within the county, on and after the law day of such levy, without paying such license taxes or fees for the privilege of engaging in or following such trade, occupation, or profession. In cases where compensation is earned as a result of work done or services performed both within and without the county the license fees required under the ordinance or resolution shall be computed by determining upon the oath of the employer, or if required by the county director of revenue, upon the oath of the employee, that percentage of the compensation earned from the portion of the work which was done or performed within the county. (Act 81-987, 1st Sp. Sess., p. 170, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.01.htm - 1K - Match Info - Similar pages
8-13-23
Section 8-13-23 Chapter not applicable to certain sales. In the following cases the provisions of this chapter shall not apply: (1) Sales for the estate of a decedent by the personal representative, or his agent, according to law or by the provisions of the will. (2) Sales of property conveyed by deed of trust, mortgage, or judgment or ordered to be sold according to the mortgage, judgment, or order. (3) Sales of all agricultural produce and livestock arising from the labor of the seller or other labor under his control on or belonging to his real or personal estate and not purchased or sold for speculation. (4) All sales under legal process. (5) Sales by a licensed pawnbroker or loan company which is selling or offering for sale unredeemed pledges of chattels as provided by law. (6) Sales made within the incorporated limits or police jurisdiction of any municipality of the State of Alabama under a license granted by such municipality pursuant to the provisions of a valid ordinance of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-13-23.htm - 1K - Match Info - Similar pages
11-50-413
Section 11-50-413 Taxation - Levy and collection of privilege license tax by certain municipalities. (a) The term "taxpaying gas district" as used in this section means any gas district organized under the provisions of this article that has, during any one calendar year, paid to at least one half of its member municipalities license taxes, including interest and penalties, in an aggregate amount in the case of each such municipality at least equal to two percent of the gross receipts from business done by such district in such municipality during the eight calendar years next preceding the calendar year during which such taxes were paid. (b) Any provision of law including, without limitation, Section 11-50-412, as amended, to the contrary notwithstanding, any municipality in this state that is a member of a taxpaying gas district may levy and collect for the calendar year next succeeding that during which the aggregate taxes referred to in subsection (a) of this section were paid, a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-413.htm - 2K - Match Info - Similar pages
40-18-323
Section 40-18-323 Expenses associated with a start-up business. (a) In addition to the definition in Section 40-18-321, EXPENSE ASSOCIATED WITH A START-UP BUSINESS is defined as any of the following: (1) Expenses associated with the development of a business plan. (2) Professional services associated with the formation of the business (e.g., attorney and accounting services). (3) An analysis or survey of potential markets, products, labor supply, or transportation facilities. (4) Advertisements for the opening of the business. (5) Salaries and wages for employees who are being trained and their instructors. (6) Travel and other necessary costs for securing prospective distributors, suppliers, or customers. (7) Salaries and fees for executives and consultants, or for similar professional services. (b) For all tax years beginning on or after January 1, 2012, a recently deployed unemployed veteran shall be eligible for a nonrefundable credit against the income tax liability imposed in an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-323.htm - 2K - Match Info - Similar pages
45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in addition to all other taxes now imposed by law special county privilege license and excise taxes paralleling state sales and use taxes. In that part of Lee County lying outside the corporate limits but within the police jurisdiction of the City of Phenix City, such tax shall be levied in the manner and at one-half the rate of such tax in that part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every person, firm, or corporation engaged or continuing within that part of Lee County outside the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business of selling at retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages
45-8-241.01
Section 45-8-241.01 License requirements for door-to-door sales. (a) All persons engaged in the business of selling products door-to-door for profit shall have a state transient business license and a county business license issued by the commissioner of licenses as provided in Section 45-8-241, and shall pay any license or privilege fee and any issuance fee required therein. (b) The person or business shall apply for application to the commissioner of licenses on forms provided by the commissioner. The application form shall require the applicant to fully describe the nature of the business and type of products or services to be sold. (c) Any person who is to be engaged in door-to-door sales shall provide to the commissioner his or her full name, date of birth, driver's license, or other government issued identification number, address, and the name and address of the business with which he or she is employed as a door-to-door salesperson. The information collected shall be submitted...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.01.htm - 3K - Match Info - Similar pages
45-8-71.01
Section 45-8-71.01 Development or disposal of Fort McClellan property. (a) Calhoun County, Alabama, may take title as a result of conveyance from the federal government to any property within the current boundaries of Fort McClellan in Calhoun County, Alabama, for purposes of developing or redeveloping and disposal of the property according to plans and policies established by the Fort McClellan Development Commission provided for in Act 97-274 of the 1997 Regular Session and hereinafter referred to as the FMDC. The county commission shall administer all funds and fiscal operations associated with the development and redevelopment and disposal of the property and shall be reimbursed from the funds for actual expenses associated with administering the fiscal operations, and shall receive all amounts allowed, pursuant to any grant received, for administration. (b)(1) As a condition precedent to accepting a conveyance of title to the Fort McClellan property, the Calhoun County Commission...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-71.01.htm - 4K - Match Info - Similar pages
40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as provided herein, a privilege or license tax against every home service provider doing business in the State of Alabama on account of the furnishing of mobile telecommunications service to a customer with a place of primary use in the State of Alabama by said home service provider. The amount of the tax shall be determined by the application of the rates against gross sales or gross receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications service to a customer with a place of primary use in the State of Alabama and shall be computed monthly with respect to each person to whom services are furnished at the rate of four percent on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on or after February 1, 2002, regardless of when the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-121.htm - 11K - Match Info - Similar pages
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