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45-44-244.30
Section 45-44-244.30 Definitions. As used in this subpart, the following words shall
have the following meanings: (1) COUNTY. Macon County. (2) EMPLOYEE. Any person engaging in
or following any trade, occupation, or profession within the meaning of subdivision (8). (3)
EMPLOYER. Any person, business, firm, corporation, partnership, association, or any other
organization that employs any person in any trade, occupation, or profession in the county
within the meaning of subdivision (8). (4) GROSS RECEIPTS and COMPENSATION. The total gross
amount of all salaries, wages, commissions, bonuses, or other money payment of any kind, or
any other considerations having monetary value, that a person receives from or is entitled
to receive from or be given credit for by his or her employer for any work done or personal
services rendered in any trade, occupation, or profession, including any kind of deductions
before pay is received. Gross receipts and compensation shall not mean or include amounts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.30.htm - 3K - Match Info - Similar pages
45-8-150.03
Section 45-8-150.03 Bingo games - Permits; ordinances. (a) No qualified organization
shall be permitted to operate a bingo game unless the county governing body, or the governing
bodies of the respective cities and towns, within their respective jurisdictions, issues a
permit to the organization authorizing it to do so. The permit required by this article is
in addition to, and not in lieu of, any other business license which may be required by law,
and no bingo game shall be operated until all required licenses have been obtained. A permit
holder may hold only one permit and that permit is valid for only one location. A permit is
not assignable or transferable. (b) The Calhoun County Commission, or any governing body for
any municipality wholly or partially located within Calhoun County, may establish an ordinance
for the operation of bingo games within its jurisdiction. Any ordinance adopted by a governing
body shall be at least as restrictive of the operation of bingo games as this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-150.03.htm - 6K - Match Info - Similar pages
40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association,
or copartnership operating a vending machine business whereby tangible personal property is
sold through or by the use of coin-operated machines shall pay an annual privilege license
tax based on the total sales of each such vending company during the preceding year as follows:
Total Sales Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01
- 36,000.00 30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00
75.00 80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00
150.00 200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00
300.00 450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
45-37-150.02
Section 45-37-150.02 Bingo games - Permit required. (a) Any provisions of the law to
the contrary notwithstanding, no qualified organization shall be permitted to operate a bingo
game until the sheriff issues a permit to the organization authorizing it to do so. In the
event of any controversy concerning whether or not certain activity constitutes bingo for
which a permit may be issued, the decision of the sheriff shall control. The permit described
in this law is in addition to and not in lieu of any other permits or licenses which may be
required by the county or any political subdivision thereof, and no bingo game shall be operated
until such time as all requisite permits and licenses have been obtained, including any permit
that may be required by any municipality having jurisdiction over the place where the bingo
is proposed to be played. A permitholder may hold only one permit and that permit is valid
for only one location. A permit is not assignable or transferable. (b) Any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-150.02.htm - 2K - Match Info - Similar pages
11-49-1
Section 11-49-1 Consent to use public streets, etc., for construction or operation of
public utility or private enterprise; fees. (a) No person, firm, association, or corporation
shall be authorized to use the streets, avenues, alleys, and other public places of cities
or towns for the construction or operation of any public utility or private enterprise without
first obtaining the consent of the proper authorities of the city or town. (b) No electric
supplier, as defined in Section 37-14-31(1), which has an assigned service territory
established by general law enacted by the Legislature and which is subject to payment of a
privilege or license tax or other tax or fee established by general law enacted by the Legislature
to a city or town which authorizes a levy not to exceed three percent of the gross receipts
of the business done by the electric supplier in the municipality during the preceding year,
and which authorizes a levy not to exceed one and one-half percent of the gross...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49-1.htm - 4K - Match Info - Similar pages
40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone
services. (a) There is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided, an excise tax on the storage, use, or other
consumption of electricity, domestic water, and natural gas in the State of Alabama. The amount
of the tax shall be determined by the application of rates against the sales price of such
services in the State of Alabama. The tax shall be computed monthly in accordance with the
following table: If the total sales price of the utility services furnished by a utility and
stored, used, or otherwise consumed by a person in one month is: The tax with respect to the
utility service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over
$60,000.00 $1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of
excess over $60,000.00 (b) There is hereby levied an excise tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-102.htm - 6K - Match Info - Similar pages
32-7C-36
Section 32-7C-36 Legislative intent, scope, and construction of article. (a) It is the
intent of the Legislature to provide for uniformity of laws governing TNCs, TNC drivers, and
TNC vehicles throughout the state, and to provide that TNCs, TNC drivers, and TNC vehicles
be governed exclusively by state law, including Article 1 of this chapter, governing insurance
requirements for TNCs and TNC drivers, and any rules adopted by the commission consistent
with this article. (b) A county, municipality, special district, airport authority, port authority,
or other local governmental entity or subdivision may not do any of the following: (1) Impose
a tax on, or require a license for, a TNC or a TNC driver or TNC vehicle if the tax or license
relates to providing prearranged rides. (2) Require a TNC or a TNC driver to obtain a business
license or any other type of similar authorization to operate within the jurisdiction. (3)
Subject a TNC, a TNC driver, or a TNC vehicle to a rate, entry,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7C-36.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-196.htm - 1K - Match Info - Similar pages
8-26B-2
Section 8-26B-2 Definitions. In this chapter: (1) "Agency contract" means
an agreement in which a student athlete authorizes a person to negotiate or solicit on behalf
of the athlete a professional-sports-services contract or endorsement contract. (2) "Athlete
agent": (A) means an individual, whether or not registered under this chapter, who: (i)
directly or indirectly recruits or solicits a student athlete to enter into an agency contract
or, for compensation, procures employment or offers, promises, attempts, or negotiates to
obtain employment for a student athlete as a professional athlete or member of a professional
sports team or organization; (ii) for compensation or in anticipation of compensation related
to a student athlete's participation in athletics: (I) serves the athlete in an advisory capacity
on a matter related to finances, business pursuits, or career management decisions, unless
the individual is an employee of an educational institution acting exclusively as an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-26B-2.htm - 6K - Match Info - Similar pages
40-20-8
Section 40-20-8 Allocation and distribution of net taxes collected; property which consists
of submerged lands and onshore lands; onshore lands defined; applicability of section;
final determination establishing allocation base. (a) Ninety percent of the net amount of
all taxes herein levied and collected by the department on oil or gas produced from submerged
lands as herein defined shall be deposited to the State General Fund. The remaining 10 percent
of such net amount shall be allocated and distributed by the Comptroller to the county in
which the oil or gas was produced for county purposes or to be expended at the discretion
of the county governing body. (b) Twenty-five percent of the net amount of all taxes herein
levied and collected by the department, except as provided herein in subsection (a), shall
be deposited by the department to the General Fund of the state. (c) Sixty-six and two-thirds
percent of the remaining 75 percent of all taxes herein levied and collected by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-8.htm - 7K - Match Info - Similar pages
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