45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases where used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "County" means Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state. (3) "State Department of Revenue" means the Department of Revenue of the state. (4) "State" means the State of Alabama. (5) "State sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission may, by ordinance or resolution, administer and collect, or contract for the collection of, any local sales and use taxes or other local county taxes levied or authorized to be levied by a general or local act. Where the county commission provides by ordinance or resolution for the administration and collection of the local taxes, the collection of the local sales and use taxes shall occur at the same time as state sales and use taxes are due to be paid to the Department of Revenue, unless otherwise provided by law. (b) Any county commission which elects to administer and collect, or contract for the collection of, any local sales and use taxes or other local taxes, shall have the same rights, remedies, power and authority, including the right to adopt and implement the same procedures, as would be available to the Department of Revenue if the tax or taxes were being administered, enforced, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.2.htm - 3K - Match Info - Similar pages
11-57-12
Section 11-57-12 Bonds - Recital as to authority for issuance; notice of resolution authorizing issuance of bonds; limitation period for actions, etc., as to validity of proceedings for issuance of bonds, etc. (a) Any resolution authorizing any bonds under this chapter shall contain a recital that they are issued pursuant to the provisions of this chapter, which recital shall be conclusive evidence that said bonds have been duly authorized pursuant to the provisions of this chapter, notwithstanding the provisions of any other law now in force or hereafter enacted or amended. (b) Upon the adoption by the board of any resolution providing for the issuance of bonds, the authority may, in its discretion, cause to be published once a week for two consecutive weeks in a newspaper then published in the municipality or, if there is no newspaper then published in the municipality, then in a newspaper published or circulated in the county, a notice in substantially the following form (with any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-57-12.htm - 2K - Match Info - Similar pages
22-21-130
Section 22-21-130 Definitions. For the purposes of this article, unless otherwise indicated, the following terms shall have the meanings respectively ascribed to them by this section: (1) AUTHORITY. A corporation organized pursuant to the provisions of this article. (2) BOARD. The board of directors of the authority. (3) BOND. Any bond issued under the provisions of this article, including refunding bonds. (4) COUNTY. That county in which the certificate of incorporation of the authority shall be filed for record. (5) COUPON. Any interest coupon evidencing an installment of interest payable with respect to a bond. (6) FISCAL YEAR. A fiscal year of the municipality. (7) GOVERNING BODY. The council, board of commissioners or other like body in which the legislative functions of the municipality are vested by law. (8) INDENTURE. A mortgage, an indenture of mortgage, deed of trust or trust indenture executed by the authority as security for any bonds. (9) LEASE AGREEMENT. Any agreement of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-130.htm - 2K - Match Info - Similar pages
28-7-18
Section 28-7-18 Sales by manufacturers; levy of tax. (a) No manufacturer shall sell any table wine direct to any retailer or for consumption on the premises where sold, nor sell or deliver any such table wine in other than original containers, nor shall any manufacturer maintain or operate within this state any place or places, other than the place or places covered by his or its license where table wine is sold or where orders therefor are taken. Provided, further, that table wine that is manufactured in Alabama may be sold directly at retail by the licensed manufacturer, for on-premise or off-premise consumption, only on the manufacturer's premises and at one additional permitted off-site tasting room used to conduct tastings or samplings and to sell at retail the manufacturer's table wine as provided in subdivision (4) of subsection (h) of Section 28-3A-6. (b)(1) There is hereby levied and assessed, upon wine manufactured in Alabama and sold by the manufacturer directly at retail on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-18.htm - 4K - Match Info - Similar pages
40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the provisions of this chapter shall be applicable to so much of the estates of nonresident decedents as is subject to estate tax under the act of Congress in effect at the time of the death of decedent as consists of real estate or tangible personal property located within this state or other items of property or interest therein lawfully subject to the imposition of an estate tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property located within this state belonging to the estate of a nonresident decedent, which shall pass by will, devise or by the laws of intestacy, the Department of Revenue shall determine the tax due to be such proportion of the federal estate tax as would be leviable upon an estate of similar taxable net value, less that proportion of any exemption to which the estate is entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
40-18-103
Section 40-18-103 Procedure for setoff and notification of taxpayer. (a) A county or municipality may submit a debt of at least $25 owed to it for collection under this chapter. Provided, however, that a county or municipality must submit the debt to the department through one of the following: (1) The Association of County Commissions of Alabama or an entity established through the Association of County Commissions of Alabama. (2) The Alabama League of Municipalities or an entity established through the Alabama League of Municipalities. The organization which submits a debt on behalf of any county or municipality may assess a reasonable fee, which shall be twenty-five dollars ($25) for submitting the debt. This fee may be assessed against the debtor and collected as the first amount set off against any tax refund. (b) Within a time frame specified by the department, a claimant agency seeking to collect a debt through setoff shall supply the information necessary to identify each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-103.htm - 5K - Match Info - Similar pages
40-21-53
Section 40-21-53 Electric, hydroelectric, gas, or any other public utility - License tax - Credit on electric bills for certain persons. (a) Each person, firm, or corporation, including any corporations operating an electric or hydroelectric public utility; or a gas public utility; or any privately owned and operated wastewater system as defined in Section 22-25B-1 which is required by Chapter 25B of Title 22, to be operated and maintained by a wastewater management entity certified by the Public Service Commission; or any other public or municipal utility now paying the two and two-tenths percent shall be subject to the provisions of this section and 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 for the preceding year; except, that gross receipts from the sale of electricity for resale by such electric or hydroelectric public utilities and gross receipts from the sale of electricity to the persons...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-53.htm - 5K - Match Info - Similar pages
40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (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, a privilege or license tax against the person on account of the business activities engaged in and in the amount to be determined by the application of rates against gross receipts, as follows: Upon every person, firm or corporation engaged or continuing within this state in the business of contracting to construct, reconstruct or build any public highway, road, bridge, or street, an amount equal to five percent of the gross receipts derived from performance of such contracts. The term "gross receipts" is herein defined to include only those amounts derived and received by the contractor from the performance of such contracts. (b) The proceeds of the taxes levied by this section, after deduction of the cost of administration and collection of such taxes, shall be distributed as follows: (1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-50.htm - 4K - Match Info - Similar pages
40-6A-2
Section 40-6A-2 Salary and fees of officials charged with assessing and collecting ad valorem taxes. On and after May 3, 1990, and upon approval by the county governing body of a resolution of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners, or other officials whose primary duty is assessing and/or collecting ad valorem taxes in the various counties of this state, shall be compensated by an annual salary, each of such officials to receive as a minimum, except as hereinafter provided, an annual salary in the amount specified by the following schedule: IN COUNTIES HAVING A POPULATION OF: ANNUAL SALARY 25,000 or less $32,500.00 25,001 to 75,000 37,500.00 75,001 to 119,000 40,000.00 More than 119,000 42,500.00 Provided, however, that in all counties wherein an elected assistant tax assessor or assistant tax collector has been or may hereafter be established by law to function separate and apart from the office of tax assessor or tax collector...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6A-2.htm - 3K - Match Info - Similar pages
|