36-25-1
Section 36-25-1 Definitions. Whenever used in this chapter, the following words and terms shall
have the following meanings: (1) BUSINESS. Any corporation, partnership, proprietorship, firm,
enterprise, franchise, association, organization, self-employed individual, or any other legal
entity. (2) BUSINESS WITH WHICH THE PERSON IS ASSOCIATED. Any business of which the person
or a member of his or her family is an officer, owner, partner, board of director member,
employee, or holder of more than five percent of the fair market value of the business. (3)
CANDIDATE. This term as used in this chapter shall have the same meaning ascribed to it in
Section 17-5-2. (4) COMMISSION. The State Ethics Commission. (5) COMPLAINT. Written allegation
or allegations that a violation of this chapter has occurred. (6) COMPLAINANT. A person who
alleges a violation or violations of this chapter by filing a complaint against a respondent.
(7) CONFIDENTIAL INFORMATION. A complaint filed pursuant to this...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit
of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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11-61A-18
Section 11-61A-18 Tax exemption. The bonds issued by the authority and the income from the
bonds shall be exempt from all taxation in the state. All property and income of the authority
shall be exempt from all state, county, municipal, and other local taxation, including license,
privilege, or excise taxes. This exemption shall not be construed to exempt concessionaires,
licensees, tenants, operators, or lessees of or on any parking facility owned by any authority
from the payment of any taxes levied by the state, the county, or any municipality in the
state. (Acts 1994, No. 94-254, p. 470, §18.)...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only
apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix
City in Lee County. (b) As used in this section, state sales and use tax means the tax imposed
by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1,
40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the
approval of the majority of the electors voting at a referendum held for such purposes, the
Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage,
or other consumption subject to the state sales or use taxes levied by subdivision (1) of
Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61,
outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross
proceeds of all sales and use of products or services which are presently...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. 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 section.
Notwithstanding the foregoing, the amount authorized to be levied...
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11-89-16
Section 11-89-16 Exemption from taxation of district and property, leases, bonds, etc., thereof;
payment of fees, taxes, or costs to probate judge for incorporation, etc. The district, the
property and income of the district, all bonds issued by the district, the income from such
bonds, conveyances by or to the district, and leases, mortgages, and deeds of trust by or
to the district shall be exempt from all taxation in the State of Alabama. The district shall
be exempt from all taxes levied by any county, municipality, or other political subdivision
of the state, including, but without limitation to, license and excise taxes imposed in respect
of the privilege of engaging in any of the activities that a district may engage in. The district
shall not be obligated to pay or allow any fees, taxes, or costs to the judge of probate of
any county in respect of its incorporation, the amendment of its certificate of incorporation,
or the recording of any document. (Acts 1970, Ex. Sess., No....
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11-99B-14
Section 11-99B-14 Exemption from taxation of district and the property, leases, and bonds thereof;
payment of fees, taxes, or costs to judge of probate for incorporation. The property and income
of the district, all bonds issued by the district, the income, and profits from such bonds,
conveyances by or to the district and leases, mortgages, and deeds of trust by or to the district
shall be exempt from all taxation in the state. The district shall be exempt from all taxes
levied by any county, municipality, or other political subdivision of the state, including,
but without limitation to, license and excise taxes imposed in respect of the privilege of
engaging in any of the activities that a district may engage in. The district shall not be
obligated to pay or allow any fees, taxes, or costs to the judge of probate of any county
in respect of its incorporation, the amendment of its certificate of incorporation or the
recording of any document. (Act 2000-781, p. 1825, §14.)...
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9-14C-12
Section 9-14C-12 Tax exemption. The commission shall have tax exempt status, and the properties
of the commission and the income therefrom, all lease agreements and contracts made by it,
all bonds issued by it and the coupons applicable thereto and the income therefrom, and all
indentures executed with respect thereto shall be forever exempt from any and all taxation
and fees by the State of Alabama and any political subdivision thereof, including, but not
limited to, income, admission, amusement, excise, and ad valorem taxes. (Act 2006-542, p.
1256, §12.)...
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41-9-966
Section 41-9-966 Tax exemption. The commission shall be exempt from taxation by the State of
Alabama and any political subdivision, including, but not limited to, income, admission, amusement,
excise and ad valorem taxes on any of the following items: (1) Properties of the commission
and the income derived. (2) Lease agreements and contracts. (3) Bonds and coupons and the
income derived. (4) Executed indentures. (Acts 1996, No. 96-522, p. 670, §17.)...
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33-2-187
Section 33-2-187 Docks facilities revenue bonds and refunding bonds - Exemption from taxation;
use to secure deposit and for investment of fiduciary funds authorized. Docks facilities revenue
bonds and refunding bonds and the income therefrom shall be exempt from all taxation in the
state. Any of the docks facilities revenue bonds or refunding bonds may be used by the holder
thereof as security for the deposit of any funds belonging to the state or to any instrumentality
or agency of the state in any instance where security for such deposits may be required by
law. Unless otherwise directed by the court having jurisdiction thereof, or by the document
that is the source of power, a trustee, executor, administrator, guardian, or one acting in
any other fiduciary capacity may, in addition to any other investment powers conferred by
law and with the exercise of reasonable business prudence, invest fiduciary funds in any of
the docks facilities revenue bonds or refunding bonds. (Acts 1984,...
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